IJIRAS | Latest Articles

This study examines the effect of working capital management on the performance of quoted construction firms in Nigeria. The study adopts an ex post facto research design using panel data from five construction firms listed on the Nigerian Exchange Group over the period 2013 2023. Secondary data were analyzed using…

This study examines the effect of real earnings management on the firm value of listed consumer goods companies in Nigeria. From a population of 21 firms, a sample of 13 companies was selected, with data collected over a 12 year period from 2012 to 2023. The data were analyzed using…

The study investigated the effect of audit committee characteristics on the financial performance of listed Deposit Money Banks (DMBs) in Nigeria. The study used correlational research design. Secondary were collected from the published annual financial reports of the studied of deposit money banks DMBs in Nigeria. The study covered the…

Fraud detection in financial transactions is a major challenge for financial institutions, merchants, and consumers, as traditional rule based methods often fall short against increasingly sophisticated fraud. This study examines the role of forensic accounting mechanisms in detecting and preventing online fraud, focusing on the Nigeria Deposit Insurance Corporation (NDIC).…

The study examined the influence of joint audit and auditors’ reputation on the financial reporting quality of 60 listed manufacturing firms in Nigeria (2015 2024), using secondary data and analytical techniques including descriptive statistics, correlation, random effects model, and binary logistic regression. The findings showed that both auditors’ reputation and…