About the Journal

Gusau Journal of Accounting and Finance (GuJAF) is a response for a timely call with a view to filling a significant research vacuum and to provide an academic platform for researchers, academics, practitioners, policy makers, Students as well as other interested parties to evaluate, share, and disseminate knowledge, professionalism, skills and experiences on areas especially contemporary issues in the field of Accounting and Finance. The Journal is the first of its kind in the Department and is expected to provide and expand the existing body of knowledge in the area of Accounting and Finance research. GUJAF is an academic, double blind peer reviewed published by the Department of Accounting and Finance, Federal University Gusau, Zamfara State Nigeria. The journal is to be published in two issues of April and October annually.

Current Issue

Vol. 5 No. 1 (2024): Gusau Journal of Accounting and Finance
Published: 2024-09-01

Articles

  • IMPACT OF AUDIT QUALITY ON EARNINGS MANAGEMENT OF CONSUMER GOODS FIRMS IN NIGERIA

    Sirajo Bappah, Awwal Saad, Saidu Adamu PhD, Shehu Usman Hassan PhD
    1-18
    DOI: https://doi.org/10.57233/gujaf.v5i1.01

  • BOARD CHARACTERISTICS AND CORPORATE SOCIAL RESPONSIBILITY OF LISTED OIL AND GAS COMPANIES IN NIGERIA

    Aliyu Abubakar, Yunusa Nasiru PhD, Dr. Umar Abubakar
    19-46
    DOI: https://doi.org/10.57233/gujaf.v5i1.02

  • BOARD CHARACTERISTICS AND AUDIT QUALITY OF LISTED CONSUMER GOODS FIRMS IN NIGERIA

    Aliyu Shehu Usman, Danson Andrew Gyar, Abdullahi Bala Ado
    47-67
    DOI: https://doi.org/10.57233/gujaf.v5i1.03

  • CEO CHARACTERISTICS AND FINANCIAL REPORTING QUALITY IN LISTED CONSUMER GOODS COMPANIES IN NIGERIA

    Okika Nkiru Philomena, Oyeneye Temitope Esther, Adedeji Daniel Gbadebo
    68-86
    DOI: https://doi.org/10.57233/gujaf.v5i1.04

  • INFORMATION ASYMMETRY AND COST OF CAPITAL: A REVIEW OF EMPIRICAL EVIDENCE

    Sunusi Ridwan Ayagi PhD, Rashida Lawal PhD
    109-127
    DOI: https://doi.org/10.57233/gujaf.v5i1.06

  • OWNERSHIP STRUCTURE AND FEMALE INCLUSION OF LISTED FINANCIAL FIRMS IN NIGERIA

    Gbemigun Catherine Omoleye, Alade Muyiwa Ezekiel PhD
    128-148
    DOI: https://doi.org/10.57233/gujaf.v5i1.07

  • CSR INITIATIVES AND SUSTAINABILITY RESILIENCE IN NIGERIA'S OIL AND GAS INDUSTRY: A PLS-SEM APPROACH FROM LOCAL COMMUNITIES' PERSPECTIVE

    Tajudeen Alaburo, Abdulsalam, Rofiat Bolanle, Tajudeen, Abdulrahman Abubakar, Akeem Olamilekan Babatunde
    149-182
    DOI: https://doi.org/10.57233/gujaf.v5i1.08

  • CAPITAL STRUCTURE AND FINANCIAL PERFORMANCE OF LISTED INFORMATION AND COMMUNICATIONS TECHNOLOGY FIRMS IN NIGERIA

    Nasiru Adamu Kanoma, Nurudeen Usman Miko, Augustine Ayuba, Idris Mohammed, Idris Mohammed, Mark G, Tagwai
    183-215
    DOI: https://doi.org/10.57233/gujaf.v5i1.09

  • BOARD ATTRIBUTES AND TIMELINESS OF FINANCIAL REPORTS OF LISTED NON-FINANCIAL FIRMS IN NIGERIA

    Rashida Lawal PhD, Prof. Kabir Hamid Tahir
    237-257
    DOI: https://doi.org/10.57233/gujaf.v5i1.11

  • BOARD INDEPENDENCE AND FINANCIAL REPORTING QUALITY OF LISTED OIL AND GAS COMPANIES IN NIGERIA MODERATED BY FIRM SIZE

    Adamu Lawal Bello, Prof. J. Okpanachi, Prof. T. Nyor, Lateef Olumude Mustapha (Ph.D)
    258-278
    DOI: https://doi.org/10.57233/gujaf.v5i1.12

  • DOES ESG INVESTMENT IMPACT THE FINANCIAL SUSTAINABILITY OF NIGERIAN ENERGY COMPANIES: A PANEL REGRESSION APPROACH?

    Tajudeen Alaburo Abdulsalam, Adedeji Daniel Gbadebo
    279-311
    DOI: https://doi.org/10.57233/gujaf.v5i1.13

  • BOARD ATTRIBUTES AND SUSTAINABILITY REPORTING OF LISTED FIRMS IN NIGERIA

    Idris Mohammed, Prof. Bejamin K. Gugong, Rofiat Adedokun, Abdulrahman A. Olorunloga, Mark G Tagwai
    312-331
    DOI: https://doi.org/10.57233/gujaf.v5i1.14

  • MEDIATING EFFECT OF INTERNAL AUDITORS’ ETHICAL CONDUCT ON THE RELATIONSHIP BETWEEN USAGE OF INFORMATION TECHNOLOGY, MANAGEMENT SUPPORT FOR INTERNAL AUDIT DEPARTMENT, AND INTERNAL AUDIT EFFECTIVENESS: A CONCEPTUAL FRAMEWORK

    Nura Badamasi, Adura Binti Ahmad
    332-347
    DOI: https://doi.org/10.57233/gujaf.v5i1.15

  • PROFITABILITY AND TURNOVER APPRAISAL OF LISTED DEPOSIT MONEY BANKS IN NIGERIA

    Odogu, Terry Keme Zuode (PhD), Koroye, Amapamo Stephen
    DOI: https://doi.org/10.57233/gujaf.v5i1.16
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