IJIRAS | Issues | Years

Preliminary Pages

The global community has acknowledged the urgent need to address climate change, environmental degradation, capacity expansion of renewable energy and social inequality as response to the United Nations (UN) agenda for Sustainable Development Goals (SDGs). However, mobilizing enough finance for green projects like renewable energy in Sub-Sahara African countries is…

This study adopted an investigative survey design to ascertain the connection between ethical practice and accounting information quality. Questionnaire was used to solicit professional opinions from 180 qualified accounting practitioners in the public sector of Bayelsa State of Nigeria, for regression analysis. Finding from the regression analyses (p = 0.29…

The study was motivated by perceived audit failure and the possibility of knowledge gap in public sector auditing in Bayelsa State of Nigeria. Expository-causal survey design was used to ascertain the extent and effect of application of non-accounting (multi-disciplinary) knowledge on audit quality. Survey reports and STATA aided regression analysis…

A dominant challenge confronting structured systems in Nigeria is the persistent brain-drain syndrome, with institutions of higher learning being significantly affected. These institutions, mandated to drive manpower development for self-reliance and national growth, face numerous obstacles-chief among them being the exodus of skilled professionals. While previous research underscores the potential…

This study investigates the effect of board characteristics on management efficiency with the aim of finding the role of board characteristics of board size (BS), board independence (BI), board Gender Diversity (BGD) and board meetings (BM) on how banks management utilizes resources to achieve the objective of maximizing profit. Data…

The Federal government recently embarked on tax reforms to provide a supportive fiscal policy framework for achieving macro-economic objectives. Quite several studies have been carried out on the subject, but this study zeroes in on Ogun State. This study adopted a survey research design. This study was conducted to examine…

This study examines how multidimensional firm size influences IFRS 9 derivative recognition across seventy-three listed banks in Africa. Using panel data from 2012 to 2023 and applying Driscoll–Kraay estimators, the analysis evaluates the effects of asset size, revenue size and human-resource size on derivative asset intensity, derivative liability intensity and…

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…