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Danubius University of Galati

The Journal of Accounting and Management

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Web page: http://journals.univ-danubius.ro/index.php/jam

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Content

2025, Issue 2(15)

7-19 Institutional Quality and Sustainable Public-Private Investment in Zimbabwe’s Sanitation and Water Infrastructure
by Justice Mundonde & Oliver Takawira
20-32 Fiscal Structures and Economic Sustainability in the EU Member States: Challenges and Opportunities
by Alina Elena Iona?cu & Andreea Larisa Olteanu (Burca)
33-50 Accounting for Waste by the Zimbabwean Gold Mining Sector
by Moses Nyakuwanika & Huibrecht Margaretha van der Poll & John Andrew van der Poll
51-66 Foreign Aid, Financial Development and Tax Revenue Nexus in Emerging Markets
by Kunofiwa Tsaurai
67-81 Corporate Social Responsibility Disclosures and Sustainable Financial Performance of Listed Oil and Gas Companies in Nigeria
by Felix Osayabor Emovon & Evelyn Ehizogie Ogbonmwan
82-94 Geopolitical Risks and Equity Returns: Does Size Matter?
by Damien Kunjal
95-111 Liquidity Risk Management through Capital Increase Policies: A Future Perspective in Iraqi Islamic Banks
by Hasan Sahab Mutar Al Naamnah & Dorsaf Ben Aissia & Hayder Salih Mahdi Al Yasiri
112-121 Information Systems for Real-Time Decisions: A Strategic Approach to Strengthening National Security and Economic Resilience
by Florentina-Loredana Dragomir
122-129 An Analysis of Asset Utilisation and Profitability of Quoted Non-life Insurance companies in Nigeria
by Olufemi Adebowale Abass & Jimoh Gbolagade Fabiyi & Abibat Bukola Shomuyiwa
130-143 Introduction of the Minimum Tax in Slovenia and Croatia
by Anita Blažic
144-160 Effects of Artificial Intelligence on Tax Administration in Lagos State
by Akanji Rafiu Bankole & Ifeoma Patricia Osamor & Adeniyi Emmanuel Bamgboye
161-174 An Assessment of Corporate Social Responsibility Disclosure Frameworks Adopted for Integrated Reporting: Perspectives from Zimbabwe Stock Exchange Listed Firms
by Simon Chosani & Gani Shenaaz
175-189 Impact of Environmental Accounting Disclosure on Cost of Capital in Nigeria
by Felix Osayabor Emovon & Yemisi Bosun-Fakunle & Samuel Osarobo Okunrobo
190-204 Artificial Intelligence Adoption and Operational Efficiency of Deposit Money Banks
by Ayobaye Salemcity & Olabode Olutola Aiyesan & Adewumi Tobi Orina & Henry Adelakun Adinlewa
205-219 Shareholder Activism as A Mechanism Within Corporate Governance: A Theoretical and Empirical Review
by Micah Odhiambo Nyamita
220-229 Financing the Green Transition: How International Investments Support Renewable Energy Development in Azerbaijan
by Suad Mammadzada & Gular Akbarova
230-253 Slum Entrepreneurship: A Panacea for Solving Nigeria’s Socio-Economic Hardship in Lagos State, Nigeria
by Aladejebi Olufemi & Bamkole Peter & Amao-Taiwo Bukola & Agbesuyi Kayode
254-266 Financial Sustainability of Economic Growth in Azerbaijan
by Nadir Baymammad Akbarov
267-288 Impact of Resilience on the Performance Optimisation of SMEs: Evidence from the Manzini Region, Eswatini
by Julius Warren Kule & Macdonald Kanyangale
289-303 Traditional vs. ESG Signals in Value Creation: A Study of Market Value Added
by Raluca ?andru

2025, Issue 1(15)

7-23 Taxation of Cryptocurrencies in Slovenia, Croatia, Bosnia and Herzegovina, and Serbia
by Anita Blažic
37-47 An Explanatory Study on the Adoption of IFRSs for SMEs in Zimbabwe’s SME Sector
by Banele Dlamini & Phathisani Gumede
48-60 The Effect of Corporate Social Responsibility on Financial Performance and Shareholders Wealth
by Obehioye Usiomon Akogo & Ivie Eloghosa Ogbeide
73-78 The Link Between Strategic Cost Management and Value Creation
by Sibonelo Sibahle Mpanza & Damilola Aboluwodi & Rajendra Rajaram
79-88 Influence of Organization Behavior Faultliness on the Organisational Performance Tour Operator’s Firms in Tanzania
by James Daniel Chindengwike
89-102 The Mechanisms for Implementing Tax Control and Their Effectiveness in Reducing Tax Evasion According to Algerian Tax Legislation - A Case Study of an Institution in Algeria
by Youcef Bouakaz
103-117 Developmental Flows and Agricultural Output in Nigeria
by Ariyibi Mayowa Ebenezer & Sumonu Sadiat Olubukola & Agbatogun Taofeek Osidero
118-129 Agency Cost and Financial Performance of Listed Firms in Nigeria
by Muritala Abdulafiz Oyinkansola & Ariyibi Mayowa Ebenezer & Obadeyi James Ayanwale & Asogba Israel Oludare
130-140 Ansoff’s Growth Strategies and Financial Performance in Kenya’s Leather Industry
by Jecinta Waititu & Maria Wambui & Mercyline Kamande

2024, Issue 3(14)

7-25 Driving Sustainable Growth: The Corporate Sustainability Due Diligence Directive as a Catalyst (CSDDD) for Public Administration Reform and Corporate Accountability in the European Green Deal
by Junaid Sattar Butt & Farzana Kousar
26-41 Assessment of Fair Value Measurement for Financial Reporting in Industrial Manufacturing Firms in Nigeria
by Abiodun Rafiat Ayeni-Agbaje & Olufemi Dadepo Adesina & Adesodun Isaac Adebayo
42-51 The Influence of Monetary Policy on the Sustainable Economic Development of the Country in the Context of Globalization
by Aureliu Margineanu & Rodica Cernit & Tatiana Moroi
52-61 Emerging Risks and Strategic Challenges in the Insurance Sector
by Rodica Cernit & Tatiana Moroi & Aureliu Margineanu
62-74 Exploring the Relationship Between Tax Reform and Tax Optimization - Empirical Research from the Accounting Professional’s Perspective
by Mihaela Ionela Socoliuc & Mihaela Tulvinschi
75-86 Assessment of the Competitiveness and Financial Sustainability of the Main Market Leaders in Customized Software in the Republic of Moldova
by Victor Cojocaru & Marian Socoliuc
87-104 Board Diversity and Human Capital Reporting of Selected Firms: Evidence from Nigeria
by Clement Olatunji Olaoye & Mary Ayoola Oladele

2024, Issue 2(14)

7-19 Carbon Management and Wealth Maximization of Listed Financial Services Firms in Nigeria
by Aderemi Daniel Adekanmi & Ayomikun Elizabeth Aduwo & Samuel Adebayo Alabi & Iyiola Emmanuel Falusi
20-35 Board Gender Diversity and Financial Reporting Quality in Nigeria: Moderating Role of Auditor Quality
by Kenny Adedapo Soyemi & Sunday Aderogba Adebayo & Ganiu Abiodun Fatai
36-46 Board Gender Diversity and Financial Reporting Quality in Nigeria: Moderating Role of Auditor Quality
by Kunofiwa Tsaurai
47-71 SDG5 Gender Balance Progress Implementation; A Comparative Study of Romania and the Netherlands
by Widad Atena Faragalla & Bianca Cuibus
72-82 Insights Into Food Buying Decision
by Dimitrie Stoica & Cezar I. Bichescu & Maricica Stoica

2024, Issue 1(14)

7-20 Firm Characteristics and Non-financial information Disclosures of Elite issuers firms in Nigeria Exchange Group
by Joy Omeghie Osemwegie–Ero & Anthonia N. Chinedu-Chiejine & Felix Erhinyoja Erhirhie
21-38 Effects of Enterprise Resource Planning (ERP) on the Financial Performance of Funeral Companies
by Newman Wadesango & Clarence K. Karaga & Sitsha Lovemore
39-50 Exploring the Conceptual Relationship between Motivation and Employee Optimal Performance in the Manufacturing Industry in South Africa
by Sinekaya Jam-Jam & Ifeanyi Mbukanma
51-59 The Impact of Financial Globalization on Financial Development in Nigeria (1981 – 2021)
by Dorothy Ivie Okoduwa
60-73 Tax audit and its effect on tax compliance of MSMEs in Nigeria
by Abdulhamid Ellawule & Yusuf Maiwada Bashir & Bala Sulaiman Dalhat & Naziru Suleiman
83-93 Conceptual Interface Between Sensory Marketing and Impulsive Buying Behaviour of Millennials in South Africa
by Thandazile Samukelisiwe Ntobela & Ifeanyi Mbukanma
94-107 Corporate Characteristics and International Financial Reporting Standards (IFRS) Compliance among Familyowned Listed Firms in Nigeria
by Muyiwa Alade & Adeparubi Olateru-Olagbegi
108-116 Managerial Particulars of Marketing Research for Companies Producing White Sea Buckthorn
by Sergiu Mirza & Igor Balan & Constantin Lupu
117-133 Exploring the Influence of Forensic Accounting Techniques on the Market Value of Selected Deposit Money Banks in Nigeria
by Muyiwa Emmanuel Dagunduro & Olayinka Dominion Boluwaji & Joseph Omotoso Ajayi & Gbenga Ayodele Falana
134-142 Management Aspects of the Quality of Auditing Services Through the Prism of Philosophical and Economic Concepts
by Igor Balan & Constantin Lupu & Mirela Moldovan
143-153 Insolvency Prediction of Georgian Construction Sector Companies
by Tatuli Dushuashvili
154-182 Comparative Analysis of the Role and Functions of Public Accounts Committees (PACs) & Accountability Mechanisms in Nordic Countries
by Junaid Sattar Butt
183-194 The Dynamics of Enterprises in Romania from the Perspective of their Performance during 2015-2022
by Rose-Marie Puscaciu

2023, Issue 3(13)

7-21 Comparative Analysis of Regulatory Approach and Management Practice for Digital Crypto-Currency and the Role of IFIs in Developing Global Regulations
by Junaid Butt
22-26 National Carbon Accounting – a Review on the Role of Institutional Quality on Environmental Degradation
by Alina Cristina Nu?ã & Florentin Emil Tãnasã
27-44 Supply Chain Management Strategies of the Private Residential Construction Sector in South Africa
by G. Khoza & K. K. Govender
45-54 Informality and the Moral Perception of Paying Fair Payroll Taxes – a Perspective on Institutional Quality Influence
by Alina Cristina Nuta & Florentin Tanasa
55-74 The Growing Threat of Ransomware: What Accountants, Their Clients, and Security Professionals Need to Know
by Patrick M. Ryle & Robin Hicks & Kenneth L. Shemroske & Mark A. Mcknight & Brett L. Bueltel
75-89 Analysis of Reinsurance Transactions and Gross Premium Income of Non-Life Insurance Companies in Nigeria: An ARDL Approach
by Olajide Solomon Fadun & Sunday Adekunle Aduloju & Taiwo Olarinre Oluwaleye

2023, Issue 2(13)

7-17 Effect of Internal Audit Function on Public Sector Accountability in Southwest, Nigeria
by Gideon Tayo Akinleye & Akinduro Adesola Ogunmakin
18-31 Social, Cultural, Economic and Legal Environmental Cost Reporting and Performance of Multinational Companies in Nigeria
by Augustine E. Osho & Bamikole Samson Fajuyagbe & Temidayo Olajumoke Olowolayemo
32-33 The Pollution-Sphere – a Creation of Men. An Essay
by Florian Marcel Nuta
34-43 Effect of Foreign Currency Translation on Performance of Selected Manuafacturing Firms in Nigeria
by Cement Olatunji Olaoye & Adebusoye Olaniyi
44-53 Foreign Direct Investment and Employment in Agricultural Sector in Nigeria
by Gbenro Matthew Sokunbi & Adebayo Akanbi Johnson & Olatunde Olaide Atanda & Timothy Ayomitunde Aderemi
54-67 Working Capital Management and Corporate Performance of Deposit Money Banks in Nigeria
by Olola Olayeye Aduwo & Ayomikun Elizabeth Aduwo
68-82 Fiscal Policy and Government Revenue Nexus: Evidence from Nigeria
by Johnson I. Okoh & Afrogha Olufolakemi Oludami & Oyakhiromhe Bamidele Agbadua & Fidelis U. Amahi & Akinloye O. Oyeranmi

2023, Issue 1(13)

7-17 Transactions Transfer Pricing Policies and Performance of Corporate Organizations’ in Nigeria
by Augustine E Osho & Abdulrahman Shaka
18-28 The Effect of Corporate Social Responsibility on Bank Performance in South Africa
by Naurikay Bennett & Adefemi Obalade
29-57 Inventory Control System and Profitability of Companies: A Study of Selected Listed Firms in Nigeria
by Anita Lewis Olaide & Cordelia Onyinyechi Omodero
58-71 Entrepreneurial Orientation and Innovative Performance of Selected Manufacturing Firms in Lagos State, Nigeria
by Idris Adegboyega Onikoyi & Omoshaewa Maryam Fetuga & Olufemi Samuel Omoyele & Callistus Destiny Odeh
72-78 The Influence of Politically Connected Directors on Audit Quality of Quoted Firms in Nigeria
by Solomon Oriakhi & Cyril O Simire
79-88 Evaluating the Influence of Barriers to Environmental Sustainability on Environmental Management Accounting in the Food and Beverage Manufacturing Firms in Durban, South Africa
by Smangele Nzama & Odunayo Magret Olarewaju & Omolola A Arise
89-103 Do Politically Connected Directors Affect Fraudulent Financial Reporting: Evidence from Nigeria Listed Firms
by Tina Oghenekome Ashafoke & Adeyemi Aderin
104-112 Cost Management Practice Techniques and Performance of Quoted Fast-Moving Consumer Goods Companies in Nigeria
by R. O. Oyedeji & F. O. Aribaba & A. O. Ahmodu & K. O. Ajao & S. A. Shittu
113-126 Agro-Financing, Institutions and Poverty in Low-Middle income African Countries
by Daniel Ajayi & Romanus A. Osabohien & Baba Abdullahi Mohammed & Lawrence Olusegun Fagbola & Timothy Ayomitunde Aderemi
127-148 The Impact of the Use of Creative Accounting Techniques and Practices on the Financial Position and Performance of Economic Entities – Theoretical and Applied Particularities
by Gabriela Mangu (Giurea) & Marilena Roxana Zuca & Georgiana - Janina Soare & Emanuel – Cãtãlin Ciobota & Magdalena - Gra?iela Dãnescu

2022, Issue 3(12)

7-17 Innovative Financing Strategies in the Small and Medium Business Sector, Tapping the Right Sources
by Collin Chikwira & Veena Parboo Rawjee
18-42 Professional Accountants Codes of Ethics and the Public Sector Experience
by Lucky Ogbomo Osagioduwa & Evelyn Ehizogie Ogbonmwan
43-56 A Study of Audit clients’ Characteristics and the Determination of Audit Fees in an Automated Accounting System Environment
by Joshua Adewale Adejuwon & Amos Olusola Akinola
57-67 A Critical Analysis of the Impact of Internal Auditing on Fraud Detection in the Cement Manufacturing Industry of Zimbabwe. Impact of Internal Auditing on Fraud Detection
by Patience R Mutambirwa & Wadesango Newman & Lovemore Sitsha & Wadesango Ongayi
68-80 Influence of Foreign Direct Investment on Tax Revenue in Selected Asian Countries
by Kunofiwa Tsaurai
82-93 Risk Management Committee Characteristics' Effects on Listed Companies' Earnings Quality
by Peter-Mario Efesiri Efenyumi & Emma I. Okoye
93-108 Impact of E-Commerce Applications on Non- Financial Performance of Selected Online Retail Enterprises in Lagos State, Nigeria
by Idris Adegboyega Onikoyi & Bayode Olusanya Babatunde & Wasiu Adebayo Lamidi & Callistus Destiny Odeh
109-121 Stock Returns Indices and Changing Macroeconomic Conditions: Evidence from the Johannesburg Securities Exchange
by Fabian Moodley & Ntokozo Nzimande & Paul-Francois Muzindutsi
122-131 Tax Audit And Company Paying Its Fair Share of Income Taxes: Evidence from Nigeria
by Adekanmi Aderemi Daniel & Olaniyan Niyi Oladipo & Efuntade Alani Olusegun
132-145 Environmental Scanning and Organisational Performance in Unilever Nigeria PLC
by Idris Adegboyega Onikoyi & James Adetunji Odumeru & Wasiu Olamilekan Tajudeen & Callistus Destiny Odeh
146-162 The Relationship between Organizational Culture, Organizational Commitment and Organizational Performance: A Study of an African Bank in Southern Africa
by Krishna Govender & Sharmane Naidoo
163-175 Public Sector Governance and Capital Investment Financing: Evidence from Zimbabwe
by Alexander Maune & Ephraim Matanda
176-186 An Empirical Investigation of Cost-Return Analysis of Roadside Marketing along Major Highways in Osun State, Nigeria
by Adelu O. Adetayo & Emmanuel Oloke & Emmanuel Aderinola Adegun & Sunday Festus Olasupo & Timothy Ayomitunde Aderemi
187-197 Transactions Transfer Pricing Policies and Performance of Corporate Organizations’ in Nigeria
by Augustine E. Osho & Abdulrahman Shaka
198-210 Monetary Policy and Financial Performance of Listed Deposit Money Banks in Nigeria
by Festus Oladipupo Olaoye & Niyi Oladipo Olaniyan
211-231 A Thematic Analysis of The Challenges Faced by SME’s during Uncertain Times in KwaZulu-Natal: A case of DACT Beneficiaries
by Khoza Zanele Maureen & Adeniyi Adeshina Olushola & Ayansola Olatunji Ayandibu

2022, Issue 2(12)

7-18 Auditors’ Independence, Audit Tenureship, Firm Characteristics and Audit Quality: Evidence from Nigeria
by David Oziegbe & Ruth Odien
19-28 Conceptual Boundaries Regarding the Inventory Process in the Accounting System of the Republic of Moldova
by Nicu ?argu & Tatiana Chira
29-44 Assessment of the Impact of CBN Post COVID-19 Stimulus Packages on the Economic Sustainability of SMEs in the COVID-19 Epic Centers of Nigeria
by Johnson Ifeanyi Okoh & Ada Mac-Ozigbo & Onyemauche Oparaduru John & Timothy Ayomitunde Aderemi
45-58 The Nexus between Gross Capital Formation and Economic Growth: Evidence from Zimbabwe
by Alexander Maune & Ephraim Matanda
59-76 Central Bank of Nigeria and Nigerian Economy in the 21st Century
by Osagioduwa Lucky Ogbomo & Ogudo Oakihena Solomon & Oloye Fumilayo
77-93 Interest Rate and Financial Performance of Listed Deposit Money Banks in Nigeria
by Ali- Momoh Betty Oluwayemisi & Fajuyagbe Bamikole Samson
94-104 Impact of COVID-19 and Government Imposed Lockdown Restrictions on South African Audit Engagements
by Tadiwanashe Mugabe & Jane Ndlovu & Wayne van Zijl
105-113 Conceptual Aspects Regarding The Materiality Threshold For Financial Statements As A Whole
by Igor Balan
114-125 Conceptual Exploration of Foreign Direct Investment Inflow Towards Improving Food Production in Nigeria
by Ifeanyi Mbukanma
126-137 Effect of Indirect Taxes on Macroeconomic Stability in Nigeria: An Autoregressive Distributed Lag (ARDL) Approach
by Segun Fakunmoju
138-152 Determinants of Corporate Actual Cash Taxes Paid: A New Insight from Nigeria
by Etumudon Ndidi Asien
153-164 Evaluating Access to Information, Access to Finances, Firm Competition and Small Medium Enterprise Performance in South Africa
by Thabiso Sthembiso Msomi & Verna Melicent Yearwood & Mbali Portia Msomi
165-176 Cost Control and Financial Performance: An Empirical Investigation of Selected Quoted Manufacturing Firms in Nigeria
by Ali- Momoh Betty Oluwayemisi & Egbekun Elkanah & Omoolorun Ademola & Omole Olusola Mathe & Aruna Ishola Mamidu
195-214 Community Stakeholder Structural Perception of Firms’ Environmental Disclosure Level in Nigeria
by Olufolake Afrogha & Mishelle Doorasamy & IR Akintoye & Joseph Olorunfemi Akande
215-228 Claims Settlement and Risk Attitudes: Evidence from Selected Motor Insurance Policyholders in Lagos State, Nigeria
by Sunday Stephen Ajemunigbohun & Folake Feyisayo Olowokudejo & Mfon Sampson Ukpong
229-230 The Things We Took for Granted..
by Florian Marcel Nuta

2022, Issue 1(12)

7-17 Organizational Justice and Employees’ Job Commitment in Beloxxi Industries Limited Agbara, Ogun State, Nigeria
by Olayinka Yusuf Sholesi & Adeshina Olushola Adeniyi
18-32 Determinants of Corporate Actual Cash Taxes Paid: A New Insight from Nigeria
by Etumudon Ndidi Asien
33-44 Direct Tax and Income Redistribution
by Obehioye Usiomon Akogo & Adebukola Adefunke Akadakpo
45-56 Cash Flow Patterns and Financial Distress Prediction
by Adeyemi Aderin & Otivbo Amede
57-68 Credit Accessibility and Viability of Small and Medium Enterprises in South Africa
by Thabiso Sthembiso Msomi & Avika Maharaj
65-75 Entrepreneurial Orientation and Small and Medium Enterprises (SMES) Performance in Lagos State, Nigeria
by Oladele Ayodeji Ilesanmi & Idris Adegboyega Onikoyi & Nafiu Isola Badiru
80-91 The Impact of Extended Audit Tenure on Auditor Independence: a Case of Robin Pvt Ltd
by Raymond T. Muradzikwa & Ongayi Wadesango & Lovemore Sitsha & Newman Wadesango
92-108 Relationship between Financial Literacy Variables and Materialism of Millennials in a Selected South Africa Municipality
by Hein Fielies & Ifeanyi Mbukanma
109-120 Risk Management Committees’ Characteristics and the Financial Performance of Deposit Money Banks (DMBS) in Nigeria
by Wasiu Adebayo Lamidi & Aderemi Olalere Adebayo & Titilope Esther Olorede & Oyesegun Oyekanmi
121-136 Mylan Fraud: Accounting and Disclosure Considerations
by Devon Baranek
137-146 Entrepreneurial Success in RM Based on the Development of Business Negotiations
by Laura- Catalina Culipei & Constantin Gîdilica
147-155 Role And Place of Internal Audit as an Element of the Entity's Management System
by Mirela Moldovan & Angela Deliu
156-171 Survey of Reserves Reactions to the GDP Per Capita in Ghana
by Benjamin Yeboah & Thomas Adoma-Worae & Michael Yeboah & Ofori Debrah
172-188 Relationship between Financial Literacy Variables and Materialism of Millennials in a Selected South Africa Municipality
by Hein Fielies & Ifeanyi Mbukanma

2021, Issue 3(11)

7-17 Approach to Public Expenditure Management and the Effect of Treasury Single Accounts System on Public University Administration: A Case Study of North Central Universities in Nigeria
by Amos Otse
18-25 Diverse Banking Products as a Tool for Achieving Financial Inclusion
by O. A. Olunuga & O.K Agbesuyi
26-49 Empirically Investigating the Presence of Positive Accounting Research as the Meta- Theory for Accounting Academics: Further Evidence from Saudi Arabia
by Khalid Al-Adeem
50-60 Nexus between Financial Accountability or Transparency and Corruption in Parastatals in Zimbabwe
by Wadesango Newman & Nhubu Nomathemba Tinotenda
61-75 Effect of Budgeting and Financial Awareness on Sustainability of Small and Medium Enterprises in South Africa during the COVID-19 Era
by Thabiso Sthembiso Msomi & Odunayo Magret Olarewaju
76-83 Would Agricultural Credit Sustain Agricultural Output in Nigeria? An Empirical Perspective
by Ebere Chidinma Edith & Oresanwo Adeniyi Marcus & Omogboye Michael Abayomi & Timothy Ayomitunde Aderemi
84-99 Determinants of Tax Morale: Cross-Sectional Evidence from Africa
by Joseph Nyamapheni & Zurika Robinson
100-110 An Analysis of Personal Financial Management Practices Among First-Year Students at the University of Eswatini
by Farai Kwenda & Silungile Sihlongonyane
111-120 Effects of Audit Committee Diversity on Financial Reporting Quality among Listed Consumer Goods Companies in Nigeria
by Johnson Kolawole Olowookere & Olabode Michael Oyewole & Wasiu Adebayo Lamidi
121-136 Strategy Formulation and Financial Performance Perceptions and Relationships. The Mediating Role of Strategic Approaches
by Mugove Mashingaidze & More Chinakidzw
137-149 Impact of Financial Development on Inclusive Growth in Nigeria
by B. L. O. Kazeem
150-160 Socio-Demographic Variables as Correlate to the Application and Use of Social Media in Informal Sector in Southwest Nigeria: A Gender Perspective
by Taiwo Olabode Kolawole & Oluwole Akinyemi Atere & E. Niyi Akingb & Olugbenga Adeyemi
161-173 On the Technical Characteristics of Insurance Operations and Financial Performance of Non-life Insurance Companies in Nigeria
by Olufemi Adebowale Abass & Sewhenu Francis Dansu & Yeside Abiodun Oyetayo
174-181 Impact of Cooperative and Thrift Societies on Small Business Performance in Nigeria
by Michael Ogunmuyiwa

2021, Issue 2(11)

7-13 Obstacles to Venture Capital Funding: the South African Entrepreneurs’ Perspective
by Marius Celliers & Chris Schachtebeck & Chuma Diniso
14-30 Taxes and Income Inequality in Nigeria: Cointegration and Error Correction Mechanisms Evidence from 1980 – 2018
by Omesi Israel & Appah Ebimobowei
31-43 Disruptive Technologies and Finance Professionals Engagement: Post Covid-19 Survival Signal
by Mary Kehinde Salawu & Tankiso Moloi
44-56 Tax Compliance Costs and the Use of E-filing by SMMEs
by Alexander Oluka & Bomi Nomlala
57-69 Corporate Strategy and Non-Financial Performance of Deposit Money Banks in Abeokuta and Ijebu-Ode, Ogun State, Nigeria
by Olatunji Eniola Sule & Edwinah Amah
70-80 Overconfident CEOs and Corporate Tax Avoidance
by Ofuan James Ilaboya & Edosa Joshua Aronmwan
81-92 Examining the Quality Performance of Indigenous and Expatriate Contractors in Nigeria: Clients’ Perspective
by Akeem Adunfe Ajayi & Olubola Babalola & Opeyemi Oyeyipo & Adeyemi Anjorin-Ohu
93-104 Working Capital Management and Performance of Selected Firms Quoted on Nigeria Stock Exchange
by Olamide Olayemi
116-128 An Exploratory Study On the Usage of Management Accounting Practices among Small and Medium Enterprises in Zimbabwe
by Banele Dlamini & Daniel P. Schutte
129-147 Factors Affecting Personal Tax Compliance with Sanctions as Moderating Variables (Empirical Study at Primary KPP North Bekasi)
by Sri Mulyati & Hadri Mulya
148-160 Determinants of Tax Revenue in Upper Middle-Income Group of Countries
by Kunofiwa Tsaurai
161-175 Intellectual Capital and Firms’ Performance Measures of Listed Non-Financial Companies in Nigeria
by Adesanmi Timothy Adegbayibi
176-185 Audit Firm Attributes and Independence of Auditors: Evidence from Nigeria’s Listed Manufacturing Companies
by Mubaraq Sanni & Taofeeq Abdulazeez & Mudathir Babatunde
186-196 Benefits of Domestic Bank Loans to Private Companies in Ghana
by Thomas Adoma-Worae & Samuel Addo-Paintsil & Benjamin Yeboah
197-212 An Assessment of the Motivational factors and Characteristics of Women Entrepreneurs in the Construction Industry in South Africa
by Evelyn Omayemi Aneke & Evelyn Derera & Mapeto Bomani & Idris Olayiwola Ganiyu
213-225 Treasury Single Account as a Driver of Sustainability for Public Expenditure in Nigeria
by Dorcas Adebola Babatunde & Omowumi Olanike Oshatimi & Paul Oladunmomi Omilegan
226-239 Evaluating Government Consumption Expenditure Effect on Current Account in Nigeria
by Ephraim Ugwu & Phillip Nwosa & Christopher Ehinomen
240-256 International Financial Reporting Standards (IFRS) and Financial Performance of Multinational Companies in Nigeria
by Osho Augustine E. & Olutayo Moyinoluwa Esther & Emmanuel-Adeyefa Olayinka

2021, Issue 1(11)

7-18 Environmental Accounting Adoption and Disclosure: Zimbabwe Stock Exchange Listed Companies
by Ivonne Ndlovu & Shewangu Dzomira
19-26 Developing a Framework for Human Capital Disclosure in Corporate Annual Reports
by Michael Adelowotan
27-46 Role-Players Affecting Audit Firm Rotation in KwaZulu-Natal
by Yoshin Chetty & Leo Jugjith Deodutt
47-57 The Graph Theoretical Approach to Bankruptcy Prediction
by Kwangseek Choe & Samy Garas
58-73 The Implementation Impact of IFRS 16: Leases on JSE Listed Technology and Telecommunication Companies Using a Constructive Capitalisation Model
by Carley Cumming & Harold Galt
74-82 Integrating Environmental Costs Into Asset Life Cycle Costing and Acquisition Strategy
by Wiston Mbhazima
83-95 Examining the Factors that Influence Firm Performance in Ghana: A GMM And OLS Approach
by Regina Dodoo & Daniel Tetteh Donkor & Michael Appiah
96-110 Acquired Financial Knowledge and Attitudes of South African University Students And Their Financial Decisions
by Oloyede Obagbuwa & Joseph Olorunfemi Akande & Dev Tewari
111-121 Accounting Skills and the Sustainability of Small and Medium Enterprises in South Africa
by Thabiso Sthembiso Msomi & Odunayo Magret Olarewaju
122-133 Increasing Tourist Arrivals: Do Capital Investment and Government Spending Matter?
by Kafigi Jeje
134-144 Tax Revenue and Economic Growth in Emerging Markets: Is Financial Development Relevant?
by Kunofiwa Tsaurai
145-153 Effect of Fraud Management Practices on Non- Financial Performance of Selected Deposit Money Banks in Lagos State, Nigeria
by S. K. Fakunmoju & I. O. Fasola & P. F. Fashagba
154-162 Evaluation of Environmental Accounting, Financial Reporting and Profitability of Oil and Gas Firms in Nigeria
by Hwerien Rosemary Idamoyibo
163-172 Forecasting Corporate Green Investment Bonds – An Out of Sample Approach
by Collins Ngwakwe
173-188 Practical Implementation of Sustainability Accounting: A Research of Two Major Public Listed Companies
by Wanjiru Gachie
189-206 Impact of Corporate Governance on the Performance of Selected Banks in Nigeria
by Adedeji Elijah Adeyinka & Ajulo Benjamin Olajide
207-219 Derivatives and Banking Lending Activities: Evidence from South Africa’s Banking Sector
by Collin Chikwira & Rishidaw Balkaran & Veena Parboo Rawjee
229-236 General Considerations regarding Management Accounting, Costs and their Classification
by Tatiana Chira
237-250 Impact of Tax Compliance on Standard of Living in Nigeria
by Oladele Rotimi

2020, Issue 3(10)

7-22 Trainee Accountants’ Perceptions of the Current State of the Accountancy Profession in South Africa and their Responses Based on the EVLN Model
by Yogesh Brahmbhatt & Jane Ndlovu & Yaeesh Yasseen
23-33 The Impact of Debt Financing on Financial Performance: Evidence from Retail Firms Listed on the JSE
by Lenny Mamaro & Tsholofelo Legotlo
51-62 Human Capital Development and Faculty Members’ Contributions
by Ibrahim Olanrewaju Lawal & Vangeli Gamede & Sulaiman Olusegun Atiku
51-62 Human Capital Development and Faculty Members’ Contributions
by Ibrahim Olanrewaju Lawal & Vangeli Gamede & Sulaiman Olusegun Atiku
63-76 An Exploratory Review of Oil Price and Economic Growth in Five Oil-Importing Middle-Income Countries in SSA
by Motunrayo Akinsola & Nicholas Odhiambo
77-87 Reinvestigating Entrepreneurship Financing and Poverty Eradication in Nigeria: Any Difference from the Case of Small and Medium Scale Enterprises?
by Ogunleye Akin George & Aderibigbe Ebenizer Adefisayo & Lucas B. Ojo & Ishola James Aransiola & Aderemi Timothy Ayomitunde
88-96 The Influence of Government Fiscal Policy on Foreign Direct Investment in Nigerian Economy
by Samson Ogege & Tarila Boloupremo
97-113 Strategic Agility and Competitive Advantage of Oil and Gas Marketing Companies: The Moderating Effect of Information Technology Capability and Strategic Foresight
by M. A. Arokodare & G. O. Makinde & S. K. Fakunmoju
114-123 Financial Crisis and Stock Return Volatility of the JSE General Mining Index: GARCH Modelling Approach
by Rugiranka Tony Gaston & Adefemi A. Obalade & Paul-Francois Muzindutsi
124-133 The Underinvestment Problem and Corporate Derivative Use: Evidence from South African Listed Firms
by Edson Vengesai & Jivorn Reddy & Jhavendran Govender & Amanda Marrie Alison & Minenhle Nkontwane & Tanisha Govender
134-147 Risk Management as a Tool to Enhance the Sustainability of Fast Moving Consumer Goods SMEs in South Africa
by Oscar Chakabva & Robertson K. Tengeh & Jobo Dubihlela
148-153 Regional Accounting and Regional Development
by Romeo-Victor Ionescu
154-165 Effects of Working Capital Management on Profitability in Manufacturing Firms in Nigeria
by Olaniyan Niyi Oladipo & Olufemi Samuel Adegboyo & Dominic Olorunleke Olugbamiye
166-179 Credit Risk Management and Profitability of Selected Deposit Money Banks in Nigeria: Panel Data Approach
by Festus Oladipupo Olaoye & Samson Bamikole Fajuyagbe

2015, Issue 3

5-13 Meaning And Interpretation of Unqualified Opinion of External Auditors: Perceptions of External Auditors and Users of Audited Financial Statements in Nigeria
by Obiamaka NWOBU
5-13 Meaning And Interpretation of Unqualified Opinion of External Auditors: Perceptions of External Auditors and Users of Audited Financial Statements in Nigeria
by Obiamaka NWOBU
15-26 A Review of the Causes and Effects of Disparities in Global Financial Performances of Cooperative Societies
by Ikpefan OCHEI AILEMEN & Stephen OJEKA & Edwin M. AGWU & ACHUGAMONU B.U.
15-26 A Review of the Causes and Effects of Disparities in Global Financial Performances of Cooperative Societies
by Ikpefan OCHEI AILEMEN & Stephen OJEKA & Edwin M. AGWU & ACHUGAMONU B.U.
27-36 State Institution’s Competence in Exercising the Control Activity
by Mihaela Iuliana DUMITRU
27-36 State Institution’s Competence in Exercising the Control Activity
by Mihaela Iuliana DUMITRU
37-48 Access to Finance of SMEs in CEE Countries and Supportive Measures
by Angela ROMAN & Valentina Diana RUSU
37-48 Access to Finance of SMEs in CEE Countries and Supportive Measures
by Angela ROMAN & Valentina Diana RUSU
49-59 Actualities in the Cadastral Identification and the Measurement of Real Estate Property
by Cristina Mihaela ONICA & Camelia Madalina ORAC & Stefania PLOSCUTANU & Simona Ana DRULEA
49-59 Actualities in the Cadastral Identification and the Measurement of Real Estate Property
by Cristina Mihaela ONICA & Camelia Madalina ORAC & Stefania PLOSCUTANU & Simona Ana DRULEA

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