Vol. 8 No. 1 (2025): UMYU Journal of Accounting and Finance Research VOL. 8 NO. 1 June, 2025

View Vol. 8 No. 1 (2025): UMYU Journal of Accounting and Finance Research VOL. 8 NO. 1 June, 2025
Published: 2025-05-28

Articles

  • Accounting Conservatism in Emerging Markets: Comparative Evidence from Nigeria and South Africa

    Gina Oghogho Olufemi
    63-78
    DOI: https://doi.org/10.61143/umyu-jafr.8(1)2025.005

  • Electronic Banking Channels and Financial Performance in the Nigerian Banking Industry

    Udih Money, Agbonrha-Oghoye Imas Iyoha
    193-209
    DOI: https://doi.org/10.61143/umyu-jafr.8(1)2025.013

  • Risk-Taking Behaviour and Profit Efficiency among Nigerian Listed Deposit Money Banks

    Jimoh Ibrahim, Adewumi Ramat Adedoyin, Bunmi Olawumi Agunbiade
    35-49
    DOI: https://doi.org/10.61143/umyu-jafr.8(1)2025.003

  • Factors that Determine Aggressive Tax Avoidance Among Listed Commercial Banks in Nigeria from 2014 To 2023: Evidence from Panel Regression Analysis

    Ahmad Tijjani Usman
    138-156
    DOI: https://doi.org/10.61143/umyu-jafr.8(1)2025.010

  • Spiritual Capital and Financial Performance of Deposit Money Banks Listed on the Nigerian Exchange Group (NGX)

    Emmanuel Okpe Onuh, Jide Ibikunle, Balogun Abdulrasheed
    1-22
    DOI: https://doi.org/10.61143/umyu-jafr.8(1)2025.001

  • Optimizing Scale Efficiency: Examining Audit Committee Size and Diligence in Nigerian Manufacturing Firms

    Osarenren Aigienohuwa, Osasogie Irowa-Omoregie
    113-126
    DOI: https://doi.org/10.61143/umyu-jafr.8(1)2025.008

  • Impact of Nigerian Blockchain Policy on Digital Currency Market Performance

    Suoye Igoni, Marshall Simon Ekpete
    79-92
    DOI: https://doi.org/10.61143/umyu-jafr.8(1)2025.006

  • Examining the Influence of Audit Tenure and Independence on Financial Performance of Cement Companies in Nigeria

    Aliyu A Almustapha, Umar Ibrahim Salim
    210-226
    DOI: https://doi.org/10.61143/umyu-jafr.8(1)2025.014

  • Effect of Board size and Institutional Ownership on Corporate Tax Avoidance of Listed Money Banks in Nigeria

    Umar Ibrahim Salim, Babagana Abba, Jamilu Madaki, Sani Idris, Bashir Usman Mikail, Zahradeen Rabiu Ibrahim
    50-62
    DOI: https://doi.org/10.61143/umyu-jafr.8(1)2025.004

  • Effect of Computerized Accounting System on Audit Process Efficiency in National Youth Service Corps Branches of Northeastern, Nigeria

    Mary Onyemowo Ejilah, Ladan Shagari Shamsudeen, Saidu Sani
    175-192
    DOI: https://doi.org/10.61143/umyu-jafr.8(1)2025.012

  • Sustainability Reporting and Firms’ Value in Nigeria: Moderating Role of Research and Development Expenditure: A Conceptual Review

    Usman Yakubu, Bello Baba Usman, Ibrahim Aliyu Gololo
    23-34
    DOI: https://doi.org/10.61143/umyu-jafr.8(1)2025.002

  • Evaluating the Impact of Risk on Financial Performance of Listed Insurance Firms in Nigeria

    Hafsat Yauri Yahaya, Monday Duniya, Mohammed Abdulmalik
    127-137
    DOI: https://doi.org/10.61143/umyu-jafr.8(1)2025.009

  • Budget Compliance and Public Sector Performance: A case Study of Kwara State

    Aminat Arike Ariyo-Edu
    93-112
    DOI: https://doi.org/10.61143/umyu-jafr.8(1)2025.007

  • Effect of Monetary Policy Instruments on Domestic Private Investment in Nigeria

    Dennis Adejoh Omale, Salihu Liman Mairafi, Ifeanyi Emmanuel Ubaka
    227-242
    DOI: https://doi.org/10.61143/umyu-jafr.8(1)2025.015

  • Influence of Board Members’ Nationality and Ethnicity on Sustainability Reporting of Listed Deposit Moneybanks in Nigeria

    Saidu Musa, FCA, Saka Tunde Abdulsalam, PhD
    157-174
    DOI: https://doi.org/10.61143/umyu-jafr.8(1)2025.011