About the Journal

Umaru Musa Yar’adua University Journal of Accounting and Finance Research (UMYU-JAFR), is a bi-annual academic journal published in January and July by the Department of Accounting, Faculty of Social and Management Sciences, Umaru Musa Yar’adua University, Katsina.

UMYU-JAFR is dedicated to the advancing and disseminating of original research papers and review articles in areas of accounting and financial management in accordance with international scientific or scholarly standards.

The aim of UMYU-JAFR is to provide a platform for the publication of high-quality original research papers related to accounting and finance. The subjects of coverage include but not limited to: regualatory procedures in auditing, taxation, investments, financial reporting, financial management and business analysis. UMYU-JAFR also covers theoretical and empirical analysis relating to financial reporting, auditing standards, tax administration and management, public sector financial managemnt, performance management, accounting information system, entreprenuer financing and business performance, asset pricing, financial markets and institutions, corporate finance, and corporate governance.

Professor Muhammad Aminu Isa.

Editor-in-Chief