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

Articles

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

    DOI: https://doi.org/10.61143/umyu-jafr.8(1)2025.007
    Aminat Arike Ariyo-Edu
    93-112
  • Effect of Monetary Policy Instruments on Domestic Private Investment in Nigeria

    DOI: https://doi.org/10.61143/umyu-jafr.8(1)2025.015
    Dennis Adejoh Omale, Salihu Liman Mairafi, Ifeanyi Emmanuel Ubaka
    227-242
  • Accounting Conservatism in Emerging Markets: Comparative Evidence from Nigeria and South Africa

    DOI: https://doi.org/10.61143/umyu-jafr.8(1)2025.005
    Gina Oghogho Olufemi
    63-78
  • Electronic Banking Channels and Financial Performance in the Nigerian Banking Industry

    DOI: https://doi.org/10.61143/umyu-jafr.8(1)2025.013
    Udih Money, Agbonrha-Oghoye Imas Iyoha
    193-209
  • Risk-Taking Behaviour and Profit Efficiency among Nigerian Listed Deposit Money Banks

    DOI: https://doi.org/10.61143/umyu-jafr.8(1)2025.003
    Jimoh Ibrahim, Adewumi Ramat Adedoyin, Bunmi Olawumi Agunbiade
    35-49
  • Factors that Determine Aggressive Tax Avoidance Among Listed Commercial Banks in Nigeria from 2014 To 2023: Evidence from Panel Regression Analysis

    DOI: https://doi.org/10.61143/umyu-jafr.8(1)2025.010
    Ahmad Tijjani Usman
    138-156
  • Spiritual Capital and Financial Performance of Deposit Money Banks Listed on the Nigerian Exchange Group (NGX)

    DOI: https://doi.org/10.61143/umyu-jafr.8(1)2025.001
    Emmanuel Okpe Onuh, Jide Ibikunle, Balogun Abdulrasheed
    1-22
  • Optimizing Scale Efficiency: Examining Audit Committee Size and Diligence in Nigerian Manufacturing Firms

    DOI: https://doi.org/10.61143/umyu-jafr.8(1)2025.008
    Osarenren Aigienohuwa, Osasogie Irowa-Omoregie
    113-126
  • Stock Market Performance and Investor Sentiment: A Perspective of Economic Condition in Sub-Saharan Africa

    DOI: https://doi.org/10.61143/umyu-jafr.8(1)2025.016
    Ganiyu Adebayo Mustapha, Ibrahim Bello Abdullahi
    243-259
  • Impact of Nigerian Blockchain Policy on Digital Currency Market Performance

    DOI: https://doi.org/10.61143/umyu-jafr.8(1)2025.006
    Suoye Igoni, Marshall Simon Ekpete
    79-92
  • Examining the Influence of Audit Tenure and Independence on Financial Performance of Cement Companies in Nigeria

    DOI: https://doi.org/10.61143/umyu-jafr.8(1)2025.014
    Aliyu A Almustapha, Umar Ibrahim Salim
    210-226
  • Effect of Board size and Institutional Ownership on Corporate Tax Avoidance of Listed Money Banks in Nigeria

    DOI: https://doi.org/10.61143/umyu-jafr.8(1)2025.004
    Umar Ibrahim Salim, Babagana Abba, Jamilu Madaki, Sani Idris, Bashir Usman Mikail, Zahradeen Rabiu Ibrahim
    50-62
  • Effect of Computerized Accounting System on Audit Process Efficiency in National Youth Service Corps Branches of Northeastern, Nigeria

    DOI: https://doi.org/10.61143/umyu-jafr.8(1)2025.012
    Mary Onyemowo Ejilah, Ladan Shagari Shamsudeen, Saidu Sani
    175-192
  • Sustainability Reporting and Firms’ Value in Nigeria: Moderating Role of Research and Development Expenditure: A Conceptual Review

    DOI: https://doi.org/10.61143/umyu-jafr.8(1)2025.002
    Usman Yakubu, Bello Baba Usman, Ibrahim Aliyu Gololo
    23-34
  • Evaluating the Impact of Risk on Financial Performance of Listed Insurance Firms in Nigeria

    DOI: https://doi.org/10.61143/umyu-jafr.8(1)2025.009
    Hafsat Yauri Yahaya, Monday Duniya, Mohammed Abdulmalik
    127-137
  • Influence of Board Members’ Nationality and Ethnicity on Sustainability Reporting of Listed Deposit Moneybanks in Nigeria

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