IJIRAS | Issues | Years

The quest for eradication of poverty in many nations of the world has led to numerous poverty alleviation programs organized by various stakeholders (government, NGO, private organisation and the likes) among which includes the rural access and mobility project (RAMP) in Nigeria. The study aims at assessing the effect of…

This paper examines the intricacies of budgeting implementation and efficiency within a democratic system, using the administration of President Muhammadu Buhari in Nigeria as a case. The paper explores the successes and failure of budgeting strategies; the causes of delay and inconsistencies in budget implementation; and the evaluation of the…

The business environment in which deposit money banks operate has experienced an increase in the level of technological advancement besides the changing needs and wants of investors and regulatory authorities. Therefore, this study investigates cloud accounting and the quality of financial reporting of Nigerian deposit money banks. The study used…

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The practice of corporate governance (CG) in the business context refers to the systems of rules, practices, and processes through which companies are governed. However, this study investigated the corporate governance practices of multinational upstream oil companies (MUOCs) operating in Nigeria. The study adopted a qualitative research method in which…

Currently, the provision of services in both the banking sector, specifically, and the broader financial services sector relies heavily on technology. Consequently, this investigation focused on effect of financial technology on the employee satisfaction of deposit money banks in Southwest, Nigeria. The study employed a survey research design. The descriptive…

This study examines the insurance industry's investments and how they have affected Nigeria's development from 1992 to 2022 in achieving its Vision 20:2020 target. The secondary data comes from the National Insurance Commission. In order to evaluate the insurance industry's return on investment, the research substitutes GDP for the 2020…

The principal objective of this study was to examine the relationship between firm attributes and profitability of publicly traded non-financial enterprises in Nigeria. An ex-post facto research design was used and as of December 31, 2022, the population comprised all 116 publicly traded non-financial firms quoted on the Nigerian Exchange…

This study set out to examine shareholding structures and audit quality with the moderating role of audit committee gender. The shareholding structure (independent variable) is proxied by block-holder ownership, foreign ownership, managerial ownership and percentage of women in the board, while, the dependent variable (audit quality) was measured by the…

Despite numerous empirical studies, the relationship between cloud accounting cost and market value of firms still provokes debate. Therefore, this study examined the effect of cloud accounting cost on the market value of listed manufacturing firms in Nigeria between 2012 and 2021. Ex post facto research design was adopted for…

Efficient and buoyant tax systems are essential in achieving sustainable economic growth, human development and infrastructural development. The study examined tax revenue buoyance and human capital development in Nigeria, using secondary data extracted from the period 1970 to 2021. The study employed ordinary least square regression to dissect the relationship…

This study investigates the relationship between environmental accounting practices and the value of accounting numbers that are fundamental to financial reporting. We adopted ex post facto research design for our work and concentrated on the oil and gas industries, financial sector, and the manufacturing industries listed in Nigeria Exchange Group.…

This study examines the insurance industry's investments and how they have affected Nigeria's development from 1992 to 2022 in achieving its Vision 20:2020 target. The secondary data comes from the National Insurance Commission. In order to evaluate the insurance industry's return on investment, the research substitutes GDP for the 2020…