About the Journal

UMYU-JAFR is a peer-reviewed journal published bi-annually (January and July) by the Department of Accounting, Faculty of Social and Management Sciences, Umaru Musa Yar’adua University, Katsina. It 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 subjects of coverage include but are not limited to: Regulatory 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 management, performance management, accounting information system, entrepreneur financing and business performance, asset pricing, financial markets and institutions, corporate finance, and corporate governance.

Professor Muhammad Aminu Isa.

Editor-in-Chief

Current Issue

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

Articles

  • 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
  • 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
  • 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
  • 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
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