Advanced Journal of Finance and Accounting

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ADVANCED JOURNAL OF FINANCE AND ACCOUNTING
Integrity Research Journals

Model: Open Access/Peer Reviewed
DOI: 10.31248/AJFA
Start Year: 2022
Email: ajfa@integrityresjournals.org

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AJFA Articles

Auditing Profession In Peril: Strategic Quality Assurance Measures As The Way Forward
Authors:  Faboyede, O. Samuel*, Mukoro, O. Dick, Ogunniyi, O. and Atanda, O.
https://doi.org/10.31248/AJFA2022.002   |   Article Number: 8BE4AB7A1
Corporate collapses, business failures and fraudulent financial reporting scandals have led to a very turbulent time, resulting in a credibility crisis for the auditing profession as a whole. There is an increasing demand on auditors by regulators, third parties, and users of their services in terms of their responsibilities and duties to perform. Using the... Continue here
Investigating Leverage As A Determinant Of Risk Disclosure By Deposit Money Banks In Nigeria
Authors:  Mabur Zumbung Danladi, Musa Samuel Jerry* and Maram Isa Maren
https://doi.org/10.31248/AJFA2022.001   |   Article Number: 5BE8825C2
The purpose of the paper is to investigate the relationship between leverage and risk disclosure in Nigeria. Considering the 14 deposit money banks listed on the stock exchange, a partial least square-structural equation model was run to examine the influence of leverage on the extent of risk disclosure measured through an index based on the information disclosed... Continue here
Effect Of Budget Deficit And Infrastructural Financing On The Economy Of Nigeria
Authors:  Umezuruike, Innocent Ndidi* and Ariwa, Florence Onyinye
https://doi.org/10.31248/AJFA2024.013   |   Article Number: A7F3B68B1
Nigeria has been financing budget deficits over time but their implications on economic stability have not been fully ascertained. This study sought to investigate the implications of budget deficit financing on economic stability in Nigeria between 1981 and 2021. The study adopted the Autoregressive Distributed Lag (ARDL) for its estimation. The study revealed... Continue here
Debt Sustainability In The Context Of Fiscal Space And Entrepreneurship Development In Nigeria
Authors:  Odili, Okwuchukwu*, Ariwa, Florence Onyinye and Ezeudu, Ikenna Jude
https://doi.org/10.31248/AJFA2024.014   |   Article Number: 2873C47D2
This study adopted an integrative review research method and examined debt sustainability in the context of fiscal space and sustainable entrepreneurship development in Nigeria from 1999 to 2022. The integrative review covers previous empirical research findings, reports and documentaries from relevant organisations (Central Bank of Nigeria, National Bureau of... Continue here
Tax Revenue Types And Economic Growth: Evidence From Nigeria
Authors:  Kolawole Fijabi*, John Tawiah Oladapo, Tolulope Olatoyan and Rasheed Oparinde Lasisi
https://doi.org/10.31248/AJFA2024.017   |   Article Number: 9F95E6EA1
This paper examined the effect of tax revenues on the economic growth of Nigeria. The study adopted the ex post facto research design and used annual time series data for thirteen years (2010 – 2022). The data were sourced from the National Bureau of Statistics (NBS) and the Federal Inland Revenue Service (FIRS). The ordinary least squares of the multiple... Continue here
Stock Market Liquidity And Economic Growth In Nigeria
Authors:  Precious Onyinye Okey-nwala# and Marshal Iwedi*
https://doi.org/10.31248/AJFA2024.019   |   Article Number: 6ED431082
This study examines the intricate relationship between stock market liquidity and economic growth in Nigeria, offering a comprehensive analysis of data from 1985 to 2022. The research encompasses an exploration of the trends in Real Gross Domestic Product (RGDP), the Number of Deals (NOD), All Share Index (ASI), and Market Capitalization (MCP) in the Nigerian... Continue here
Effect Of Managerial Capabilities On Corporate Performance Of Smes In The Agricultural Sector: A Study Of Delta State, Nigeria
Authors:  Abeeb Olawale Rasak
https://doi.org/10.31248/AJFA2024.025   |   Article Number: 8D83A0561
This study examines the effect of managerial capabilities on the corporate performance of small and medium enterprises in the agricultural sector of Delta State, Nigeria. A survey research design technique was employed using primary data collected through structured a questionnaire from a sample of three hundred and seventy-two (372) respondents out of 384... Continue here
Auditor's Independence And The Quality Of Financial Reporting On Listed Fmcg In Nigeria
Authors:  Chukwuka John Okoh* and Solomon Ibrahim Audu
https://doi.org/10.31248/AJFA2024.023   |   Article Number: 08A588A52
This study examines the relationship between auditor independence and the quality of financial reporting among listed fast-moving consumer goods (FMCG) companies in Nigeria. The study adopted a survey research design and primary data from surveys among audit professionals who are engaged in audit services of the listed FMCG companies in Nigeria, the study explores... Continue here
The Effect Of The Audit Committee And Income Smoothing Practices In Listed Deposit Money Banks In Nigeria
Authors:  Adesemowo Modupeola Morenike*, Adegbie Folajimi Festus and Popoola Sofiat Mojisola
https://doi.org/10.31248/AJFA2024.024   |   Article Number: C2DDCB2F3
Income smoothing is an administrative practice in an organization's annual reports to give the impression of continuous or yearly income. To ensure that the financial statements present a truthful and fair perspective on the company's financial status, it is necessary to guarantee that the financial statements are free of errors. Effective audit committee... Continue here

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