IJIRAS | Issues | Years

The competition in the Nigerian flour industry is real and strong. The development has led to a continuous concentration of the industry into an oligopolistic competition. At present, the two leading firms, flour mills of Nigeria (FMN) and Crown flour mills (CFM) controls 75% of the market share. This is…

This is the preliminary pages and back cover for Volume 8, issue 3, September Edition.

This study investigated audit committee characteristics and performance of listed deposit money banks in Nigeria. The study inquired whether return on equity (ROE) is influenced by audit committee size, audit committee independence and audit committee meeting. The annual reports for the periods 2012-2021 were utilised as the main sources of…

This study investigates the correlation between financial intermediaries and the viability of the communication sector in Nigeria from 1998 to 2022. The study utilised secondary data obtained from the CBN Bulletin for the year 2022. The research analysed broad money supply, private sector credit, interest rate, and inflation rate to…

This study assessed e-procurement management practices implementation impediments among selected public hospitals in Southwestern Nigeria. These were with a view to unravel the inability of public hospitals to deploy e-procurement modules as being practiced in developed countries. The study employed descriptive research design. Primary data were gathered through administration of…

The Nigerian business environment is rocked with scandals of social, environmental and governance shortcomings which are indications that companies in Nigeria have not prioritized the welfare and expectations of their stakeholders. This has led to distrust and loss of relevance in the global financial markets. This study is conducted to…

This study explored the impact of monetary policy on the profitability of Nigerian deposit money institutions. In this study, an expo-facto research design was used. 13 DMBs listed on the Nigeria Exchange Group from 2014 to 2021 made up the study's sample. Purposive sampling was used to choose the sample…

Despite numerous empirical studies, the relationship between capital structure and financial performance of firms still provokes debate. Therefore, this study examined the impact of capital structure on the financial performance of consumer goods manufacturing companies between 2012 and 2021. The study's methodology involved the panel regression models using the fixed…

This paper examined the role of accounting thought in the evolution of forensic accounting linking it with what forensic accounting was in the past, what it is in the present and what it will be in the future. The study also examined the challenges of forensic accounting. Hints and clarifications…

This is the update of the hard cover and preliminary pages.

Compensation alignment is one the measures used to minimize agency problem by converging the capital users and capital owners’ interest. Despite this measure, Capital users’ incentives have become excessively high at the detriment of capital owners due to managerial entrenchment and opportunistic behaviour. Against the backdrop, the study examines the…

This comprehensive study investigates deeply into the realm of internal auditing within Nigeria's public sector, with a primary objective of investigating the intricate interplay among key factors such as internal audit independence, auditor competency, experience, and knowledge, and their discernible impacts on fostering favorable outcomes. Employed methodology rooted in regression…

This study examined how CEO attributes affect tax avoidance tendencies in Nigerian Stock Exchange-listed manufacturing firms. CEO attributes were proxied by tenure and ownership concentration, whereas Tax Avoidance (TA) was proxied by Effective Tax Rate (ETR). The study scope included all the 56 manufacturing firms listed on the Nigerian stock…

This study examines the audit committee's effectiveness on financial reporting quality and test the moderating effect of institutional ownership in both the short and the long run. The study utilised data from 101 non-financial firms listed on the Nigerian Exchange Group (NGX) for the 2011 to 2015 period. The study…

This study analyzes how corporate social responsibility disclosures affect Nigerian listed Deposit Money Banks (DMBs) performance. Expo facto research design was employed. DMBs performance was proxied by ROA, TQ and Revenue growth (RevG), while CSR disclosure was represented by CSR Index adapted from Carol’s model. All DMBs Quoted as of…

Sustainability reporting enables investors and other stakeholders to make informed decisions based on financial statements prepared in accordance with sustainability consideration in view. This study aimed to assess sustainability reporting practices of selected companies listed on Nigeria’s Exchange Group by analyzing the extent and manner of adoption, and the effect…