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The Institute of Chartered Accountants of Nigeria (ICAN)

International Journal of Accounting and Finance (IJAF)

Contact information of The Institute of Chartered Accountants of Nigeria (ICAN)

Web page: http://www.icanig.org/

Serial Information

Editor: Ben Ukaegbu
Editor: Folorunsho Ajide

Additional information is available for the following registered editor(s): Folorunsho M. Ajide .
Series handle: RePEc:ris:ijafic

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Content

March 2021, Volume 10, Issue 1

1-18 Corporate Board Dynamics And Classification Shifting Of Earnings Management In Emerging Economies
by Ifeoma Orjinta, Hope & i. Okoye, Emma
19-40 Impairment Accounting Practice And Financial Reporting Regulatory Support In Nigeria: The View Of Financial Reporting Accountants
by Okwuosa, Innocent
41-61 The Challenges Of Managing Risks By Banks In The Financing Of Small And Medium Textile Firms In Nigeria
by Oteteya Temile, Sunny & Izobo Enakirerhi, Lucky & Victor Enaruna, Dubem
62-73 Audit Committee Characteristics And Financial Reporting Lag In Nigeria
by Emiaso, Dheseviano & Peter-Mario Efenyumi, Efesiri
74-87 Effect Of Board Diversity On Financial Performance Of Listed Firms In Nigeria
by Augustine Nwaorgu, Innocent & Aondohemba Iormbagah, Jacob
88-105 Christian Religious Footprints On Accounting
by Asien, Etumudon

September 2020, Volume 09, Issue 2

1-17 Micro-Finance And Performance Of Micro, Small And Medium Enterprises In Makurdi Metropolis
by Anande-kur, Fanen & Faajir, Avanenge
18-29 Entrepreneurial Behaviour, Choice Of Finance And Business Size In Maiduguri Metropolis
by Aliyu Yamta, Hauwa & Kehinde Akinniyi, Opeyemi
30-45 Does Earnings Management Affect Dividend Policy? Evidence From Quoted Diversified Conglomerate Companies In Nigeria
by M. I., Fodio & Hassan, Musa & Suleiman, Mamman
46-73 The Influence Of Perceived System Of Justice, Magnitude Of Consequences And Social Consensus On Ethical Decision-Making Among Professional Accountants In Nigeria
by Sankay Oboh, Collins
74-84 Determinants Of Clients' Intention To Adopt Takaful Services In Gombe State
by Musa Kirfi, Muhammad & Magaji Abubakar, Adamu & Audu, Ibrahim & Baba, Mukhtar
85-103 Organisational Complexity And Earnings Management Of Listed Manufacturing Firms In Nigeria: Does Industry-Specialised Auditor Matter?
by Ahmed , Abubakar & Sani Mahmud, Madobi
104-119 Impact Of Public Financial Management Reforms On Expenditure Control In Federal Tertiary Institutions In Adamawa State
by A. Shehu, Adamu & Teru, Peter & Musa, Bukar
120-140 Influencing Factors On Academic Performance In Bowen University: The Perceptions Of Accounting Undergraduate Students
by Afrogha, Olufolakemi & Oladele, Femi & Wright, Olatunde

March 2020, Volume 09, Issue 1

1-17 Perception Of A Role In Sustainability Reporting: The Case Of Professional Accountants In Nigeria
by I., Okwuosa
18-46 The Usage Of Customer Accounting As A Source Of Sustainable Competitive Advantage: Some Evidence From Quoted Manufacturing Companies In Nigeria
by Oyewo, Babajide & Ajibolade, Solabomi & Omolehinwa, Eddy
47-68 Human Capital Efficiency And Profitability Of Listed Oil And Gas Firms In Nigeria
by Eniola Samuel, Agbi & Abiodun, Popoola & Dorothy Patrick, Edem
69-89 The Moderating Effect Of Corporate Governance On The Relationship Between Corporate Social Responsibility And Financial Performance Of Listed Non-Financial Services Companies In Nigeria
by Tahir Hamid, Kabir & Ibrahim, Mohammed
90-106 Audit Committee Attributes And Intellectual Capital Disclosure Of Listed Banks In Nigeria
by Jerry Oziegbe, David & Ofe, Inua
107-129 Internal Audit Functions Outsourcing Versus The Independence Of The External Auditor: Separation Of Staff Of Audit Firm To The Rescue?
by Enyinna, Okpara
130-146 Board Attributes And Tax Planning Of Listed Non-Financial Companies In Nigeria
by Peter, Zachariah & Kabir Hamid, Tahir & Ibrahim, Mohammed

September 2019, Volume 08, Issue 2

1-20 Informal Sector Taxpayers' Perception Of Influence Of Government Accountability On Voluntary Tax Compliance And The Moderating Role Of Fiscal Exchange
by Olatunde Otusanya, Julius & Gbade Adeyeye, Babatunde & Ovienbor, Lucky
21-42 Corporate Tax Avoidance: Review Of Measures And Prospects
by Joshua Aronmwan, Edosa & Okafor, Chinwuba
43-63 Public Governance Quality And Personal Income Tax Compliance: Evidence From Ilorin Metropolis, Kwara State, Nigeria
by Olanrewaju Salam, Mudathir
64-74 Impact Of Firm Attributes In The Determination Of Capital Structure Of Listed Food And Bevearges Firms In Nigeria
by Musa Bashir, Mohammed
75-95 Facilitation Of Foreign Direct Investment: Evidence From Cross River State, Nigeria
by Effiom, Lionel & Etim Edet, Samuel
96-113 Impact Of Sectoral Allocation Of Banks' Credit On Economic Growth In Nigeria
by Alaba John, Stephen & Yetunde Lawal, Rodiat
114-141 Cross Border Banking And Bank Performance: The Nigeria Case
by Omeghie Osemwegie-Ero, Joy
142-157 Questing For A Uniform Financial Reporting Date In Nigeria
by Ndidi Asien, Etumudon
158-181 IMPACT OF MILLENNIUM DEVELOPMENT GOALS-MICROFINANCE SCHEME (MDGs-MFS) ON ENTREPRENEURIAL DEVELOPMENT OF YOUTHS IN FEDERAL CAPITAL TERRITORY, NIGERIA
by Balogun, Abdulrasheed

June 2019, Volume 08, Issue 1

1-20 Environmental Accounting Disclosure Practices In Annual Reports Of Listed Oil And Gas Companies In Nigeria
by John Udo, Ekubiat
21-37 Corporate Governance Attributes And Social Sustainability Reporting
by Iwiyisi Inua, Ofe & Anita Emeni, Ashinedu
38-49 From Sustainability To Integrated Reporting- A Paradigm Shift For Nigeria'S Global Competitiveness
by Okaro, Sunday & Okafor, Gloria & Nnabuife, Ezinmma
50-58 Corporate Governance Mechanisms And Share Price Volatility Of Quoted Firms: Insights From Nigeria
by Ogbeide, Sunday & Ikavbo Evbayiro-Osagie, Esther
59-77 The Relationship Between Accounting Information Disclosures And Investment Decisions Of Listed Firms In Nigeria
by Tunji Siyanbola, Trimisiu & Ifeanyi Ogbebor, Peter
78-96 Effect Of Board Attributes On Financial Performance Of Quoted Insurance Companies In Nigeria
by Felix, Araoye & Emmanuel, Olatunji
97-110 Effect Of Audit Market Concentration And Auditors' Attributes On Audit Quality In The Quoted Nigerian Manufacturing Firms
by Aggreh, Meshack
111-128 Auditors' Independence And Quality Of Financial Reporting In Listed Nigerian Manufacturing Companies
by Otuya, Sunday
129-151 Strategic Cost Management And Accuracy Of Cost Information In Selected Manufacturing Firms In Lagos And Ogun States, Nigeria
by Adigbole, Ezekiel
152-169 Capital Expenditure Decisions And Long Term Value Of The Firm: Evidence From Nigerian Manufacturing Companies
by Etim Uwah, Uwem

December 2018, Volume 07, Issue 2

2-15 Equity Ownership Structure And Equity Returns Of Nigerian Quoted Companies
by Kehinde Emeni, Francis & Nosakhare Ugbogbo, Sunday
16-30 Ifrs Adoption And Shareholders' Wealth Of Deposit Money Banks In Nigeria
by Haruna, Dzugwahi & Apedzan Emmanuel, Kighir
32-54 Earnings Quality And Firms Financial Performance: A Missing Link In The Listed Firms In Nigeria
by Theophillus Rufus Akintoye, Aguguom & Oyesola Salawu, Rafiu
56-72 Corporate Board Ethno - Religious Diversity And Performance Of Quoted Manufacturing Companies In Nigeria
by Jelil Owolabi Sunday Akintoye Rufus, Akinwunmi
74-86 Tax Audit, Penalty And Tax Compliance In Nigeria
by Iyere Oghuma, Richard
88-104 Effects Of Multiple Interpretations Of Commencement Provisions In The Nigerian Income Tax Laws On Assessable Profits Of Taxpayers
by John Uzoma, Ihendinihu & Ogechi Eberechi, Alpheaus & Silvia Nwakaego, Onyekach
106-118 Budget Participation And Budgetary Slack: Evidence From Quoted Firms In Nigeria
by Okafor, Chinwuba & Otalor, John
120-147 The Relationship Between Institutional Environment, Internal Audit And Performance Of Local Governments In Nigeria
by Usang Edet Usang, Obal & Salim, Basariah
148-159 Accounting For Gender Issues: A Study Of Variations And Factors Influencing Women'S Participation In Household Financial Decisions Among Major Ethnic Groups In Nigeria
by Abosede Solanke, Abiola & Isa Dandago, Kabiru
160-183 Impact Of Water Accounting On Water Supply In Nigeria
by Arowoshegbe, Amos & Emeni, Francis & Uniamikogbo, Emmanuel

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