IJIRAS | Issues | Years

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…

Women in Nigeria continue to face significant socio economic barriers, including higher unemployment, overrepresentation in low wage jobs, and limited access to managerial, entrepreneurial, and leadership positions. To this end, this study evaluated the influence of entrepreneurial resilience on the empowerment of women entrepreneurs in Ile Ife, Ife Central Local…

As the transition toward green, low carbon, and sustainable development accelerates, firms are increasingly expected to adopt innovative technologies that enhance environmental efficiency. This study examines the relationship between Artificial Intelligence (AI) and Environmental Performance among listed manufacturing companies in Nigeria. The study used panel data from 36 manufacturing firms…

This study examines the effect of digital technology and sustainability accounting practices among selected industrial and consumer goods firms in Southwest Nigeria. Digital technology was proxied using digital financial data management tools and communication technologies. A cross sectional survey research design was adopted, and data were collected from 386 accountants…

This study examines the impact of emotional intelligence and moral courage on the task performance of internal auditors in the Nigerian public sector. This study uses a cross sectional design and survey data of 121 internal auditors in the Nigerian government establishments and applies the partial least squares structural equation…

Institutional reliability in Nigerian public universities is frequently undermined by reactive financial oversight, necessitating a shift toward proactive forensic accounting. However, the influence of evolving regulatory frameworks on this transition remains insufficiently understood. This study investigated the impact of regulatory changes specifically their frequency, severity, and complexity on the adoption…

This study investigates the impact of sustainability reporting on Return on Capital Employed (ROCE), a capital efficiency indicator that has received limited attention in sustainability accounting literature, using evidence from listed consumer goods firms in Nigeria. The analysis spans the period 2007 2022 and adopts an ex post facto research…

PRELIMINARY PAGES FOR VOLUME 11, ISSUE 1, 2026 MARCH EDITION

Adoption of data science tools in Nigeria faces several challenges, including inadequate technological infrastructure, limited technical expertise, data governance issues, and cybersecurity risks. This paper evaluates the effect ?f data science tools ?n financial rep?rting in Nigeria. Data visualizati?n and cl?ud acc?unting were used t? pr?xy data science tools Survey…

Despite the growing importance of executive compensation in enhancing corporate performance, many listed conglomerate firms in Nigeria continue to experience declining firm value, weak shareholder confidence, and ineffective incentive structures. This study examines the effect of executive compensation on the firm value of listed conglomerate firms in Nigeria over the…

This study examined the effect of an efficient sustainability reporting on the firm value of listed consumers goods firms in Nigeria. The study used ex-post research design with a purposive sampling technique to collect secondary data. The study sampled 10 companies between 2014 - 2023 from the population of all…