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. 2 (2024): Gusau Journal of Accounting and Finance
Published: 2024-10-28

Articles

  • THE IMPACT OF GENDER DIVERSITY ON EARNINGS QUALITY OF LISTED FINANCIAL SERVICES FIRMS IN NIGERIA: ANALYSIS OF TWO-STAGE LEAST SQUARES

    Joseph Olorunfemi Akande
    1-18
    DOI: https://doi.org/10.57233/gujaf.v5i2.01

  • THE IMPACT OF AUDIT QUALITY ON FIRM’S PERFORMANCE OF LISTED CONSUMER GOODS FIRMS IN NIGERIA

    Fatima Shehu Giwa, Prof. Benjamin Kumai Gugong , Gloria Pam Dachomo
    19-33
    DOI: https://doi.org/10.57233/gujaf.v5i2.2

  • WOMEN IN TOP ECHELON POSITIONS AND THEIR EFFECTS ON CARBON EMISSION DISCLOSURE: EVIDENCE FROM AN EMERGING NATION

    Saheed Olanrewaju Issa, Abdulkadri Toyin Alabi, Abdulbaki Teniola Ubandawaki
    34-47
    DOI: https://doi.org/10.57233/gujaf.v5i2.3

  • CEO CHARACTERISTICS AND FINANCIAL PERFORMANCE OF LISTED DMBS IN NIGERIA

    Florence Bosede Ajagbonna, Benjamin Kumai Gugong, Augustine Ayuba, Idris Mohammed, Isuwa Dauda
    48-69
    DOI: https://doi.org/10.57233/gujaf.v5i2.4

  • POST COVID-19 PANDEMIC: COMPARATIVE STUDY IN THE VALUE RELEVANCE OF ACCOUNTING INFORMATION BETWEEN LISTED MANUFACTURING FIRMS AND LISTED SERVICE FIRMS IN NIGERIA

    Abubakar, Aliyu, Abbas, Abdulrahman Ngadi, Abdu, Abubakar
    70-87
    DOI: https://doi.org/10.57233/gujaf.v5i2.5

  • ENVIRONMENTAL AND SOCIAL INFORMATION DISCLOSURE QUALITY AND FINANCIAL PERFORMANCE OF LISTED MANUFACTURING COMPANIES IN NIGERIA

    Saka Tunde Abdulsalam, Ph.D
    88-108
    DOI: https://doi.org/10.57233/gujaf.v5i2.06

  • THE IMPACT OF CORPORATE SOCIAL RESPONSIBILITY ON BANK PERFORMANCE IN NIGERIA

    Ibrahim Yinka Agbeyinka
    109-123
    DOI: https://doi.org/10.57233/gujaf.v5i2.07

  • THE IMPACT OF FIRM CHARACTERISTICS ON ACCRUALS AND REAL EARNINGS MANGEMENT OF LISTED MANUFACTURING FIRMS IN NIGERIA

    Muhammad, Aisha Chado
    124-142
    DOI: https://doi.org/10.57233/gujaf.v5i2.8

  • THE IMPACT OF ESG PRACTICES ON THE RISK PORTFOLIO OF LISTED OIL AND GAS FIRMS IN NIGERIA USING A MULTILAYERED CRITERION

    Joseph Olorunfemi Akande
    143-155
    DOI: https://doi.org/10.57233/gujaf.v5i2.09

  • EFFECT OF SELECTED MACROECONOMIC VARIABLES ON STOCK MARKET VOLATILITY IN NIGERIA

    Hauwa Bayero TIJJANI, Prof Sheikh Ahmad Abdullahi , Dr Ibrahim Mohammed , Dr Isma’il Tijjani Idris
    156-171
    DOI: https://doi.org/10.57233/gujaf.v5i2.10

  • MODERATING EFFECT OF AUDIT QUALITY ON VALUE RELEVANCE OF FAIR VALUE MEASUREMENTS HIERARCHY OF LISTED FINANCIAL SERVICES COMPANIES

    Tesleem Olayinka Adeyemi
    172-202
    DOI: https://doi.org/10.57233/gujaf.v5i2.11

  • EFFECT OF AUDIT QUALITY ATTRIBUTES AND IFRS ADOPTION ON FINANCIAL REPORTING QUALITY OF LISTED MANUFACTURING FIRMS IN NIGERIA

    Muhammad, Aisha Chado
    203-221
    DOI: https://doi.org/10.57233/gujaf.v5i2.12

  • ELECTRONIC BANKING AND PERFORMANCE OF BANKING SECTOR IN NIGERIA

    Kayode David KOLAWOLE
    222-234
    DOI: https://doi.org/10.57233/gujaf.v5i2.13

  • DO AUDIT COMMITTEE AND BOARD ATTRIBUTES INFLUENCE ENVIRONMENTAL DISCLOSURE: AN EMPIRICAL INVESTIGATION OF LISTED FIRMS IN NIGERIA

    Haruna Muhammed Musa
    235-248
    DOI: https://doi.org/10.57233/gujaf.v5i2.14

  • IMPACT OF EXTERNAL DEBTS ON ECONOMIC GROWTH IN NIGERIA

    Ibrahim Yinka Agbeyinka
    249-261
    DOI: https://doi.org/10.57233/gujaf.v5i2.15

  • EFFECT OF COMPLIANCE COST AND TAX BURDEN ON TAX COMPLIANCE OF SMALL AND MEDIUM-SCALE ENTERPRISES IN BENUE STATE, NIGERIA

    Okpe Caleb John, Prof. Aliyu Nuraddeen Shehu, Prof. Bello A. Ahmad , Ahmed Aliyu Abdullahi PhD , Mohammed Musa Abdulkarim PhD
    262-282
    DOI: https://doi.org/10.57233/gujaf.v5i2.16

  • THE EFFECT OF BANK SECTORAL CREDIT AND EXCHANGE RATE ON FINANCIAL PERFORMANCE OF LISTED MANUFACTURING FIRMS IN NIGERIA

    Ibrahim Kabir Adedeji , Dr Ibrahim Muhammed, Prof. Muhammed Habibu Sabari , Prof. Abiodun Popoola
    283-297
    DOI: https://doi.org/10.57233/gujaf.v5i2.17

  • THE EFFECTS OF INTEREST RATE AND MONEY SUPPLY ON SYSTEMATIC RISK ASSOCIATED WITH RETURN IN NIGERIAN EXCHANGE

    Adedokun Rofiat, Prof. Sani Abdullahi, Dr. Ibrahim Mohammed , Prof. Ahmad Dogarawa
    298-314
    DOI: https://doi.org/10.57233/gujaf.v5i2.18

  • EFFECT OF FIRM ATTRIBUTES ON THE GROWTH OF HEALTHCARE COMPANIES LISTED ON THE NIGERIAN EXCHANGE GROUP

    Salisu Isyaku Dahiru, Adeyemi Tesleem, PhD, Suleiman Salami, PhD
    315-331
    DOI: https://doi.org/10.57233/gujaf.v5i2.19

  • CORPORATE SOCIAL RESPONSIBILITY AND PERFORMANCE OF FIRMS IN LAGOS STATE, NIGERIA

    Kayode David KOLAWOLE
    332-343
    DOI: https://doi.org/10.57233/gujaf.v5i2.20

  • DOES TAXATION AFFECT BANKS’ PROFITABILITY: EVIDENCE FROM NIGERIA

    Emmanuel Imuede Oyasor
    344-356
    DOI: https://doi.org/10.57233/gujaf.v5i2.21

  • WORKING CAPITAL MANAGEMENT AND MANUFACTURING PERFORMANCE IN NIGERIA

    Adedeji Daniel Gbadebo
    357-368
    DOI: https://doi.org/10.57233/gujaf.v5i2.22

  • THE MULTIDIMENSIONALITY FOREIGN DIRECT INVESTMENT’S IMPACT ON THE ECONOMY

    Emmanuel Imuede Oyasor
    369-383
    DOI: https://doi.org/10.57233/gujaf.v5i2.23

  • PRIVATE CAPITAL FORMATION, PUBLIC SECTOR CAPITAL FORMATION AND ECONOMIC GROWTH IN SOUTH AFRICA

    Ahmed Oluwatobi ADEKUNLE
    384-396
    DOI: https://doi.org/10.57233/gujaf.v5i2.24

  • MACROECONOMIC DETERMINANTS AND STOCK MARKET VOLATILITY ADMIST THE PERIOD OF ECONOMIC RECESSION IN NIGERIA

    Hauwa Bayero TIJJANI, Prof Sheikh Ahmad Abdullahi , Dr Ibrahim Mohammed , Dr Isma’il Tijjani Idris
    397-412
    DOI: https://doi.org/10.57233/gujaf.v5i2.25
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