Vol. 3 No. 3 (2022): Gusau Journal of Accounting and Finance

Articles

• CAPITAL STRUCTURE AND FIRM FINANCIAL PERFORMANCE OF LISTED DEPOSIT MONEY BANKS IN NIGERIA: MODERATING EFFECT OF BOARD FINANCIAL LITERACY

  Anas Idris Abdulwahab, Hussaini Bala Ph.D, Mansur Lubabah Kwambo Ph.D, Abubakar Adamu

  12

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• INFLUENCE OF SOCIALIZATION ON MSME COMPLIANCE BY MEDIATING UNDERSTANDING AND MODERATING KNOWLEDGE OF TAX VISITS

  Yayuk Ngesti Rahayu

  29

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• DOES INTERNATIONAL FINANCIAL REPORTING STANDARD NARROWS AUDIT EXPECTATION GAP?

  Musa Ibrahim Dauda, Ibrahim Adagye Dauda, PhD

  25

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• SUSTAINABILITY REPORTING AND FINANCIAL PERFORMANCE OF LISTED MANUFACTURING FIRMS IN NIGERIA

  Aiyesan, Olabode Olutola Ph.D

  33

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• FIRM ATTRIBUTES AND FINANCIAL REPORTING TIMELINESS OF LISTED CONSUMER GOODS FIRMS IN NIGERIA

  Akume James Terkende, Dele Ikese Karim

  34

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• NIGERIA ECONOMIC GROWTH AND CAPITAL MARKET DEVELOPMENT: DOES CONTRIBUTORY PENSION SCHEME MATTER?

  AKINWUMI Ayorinde Olutimi, Toluwa Celestine Oladele Ph.D, ADEBOYE Emmanuel Sanmi

  28

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• AUDIT COMMITTEE AND FINANCIAL REPORTING QUALITY: THE MODERATING EFFECT OF BOARD INDEPENDENCE OF LISTED DEPOSIT MONEY BANKS IN NIGERIA

  Kassim Yusha’u Shika, Mark David Kantiyok

  35

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• DETERMINANTS OF FINANCIAL PERFORMANCE OF LISTED DEPOSIT MONEY BANKS IN NIGERIA

  Mary Seansu Lazarus, Nuraddeen Usman Miko, PhD, Saifulahi Abdullahi Mazadu Ph.D

  29

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• HUMAN RESOURCE ACCOUNTING AND PROFITABILITY OF LISTED DEPOSITMONEY BANKS IN NIGERIA

  Ahmad Adamu Ibrahim, Ahmad Rufa’I Adamu, Fatihu Mahmud Alhassan, Muhammad Iliyas Abdulsalam

  28

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• BOARD INDEPENDENCE, AUDIT EFFECTIVENESS AND THE QUALITY OF REPORTED EARNINGS IN THE NIGERIAN CONSUMER GOODS FIRMS

  Misbahu, Abubakar Muhammad, Isah Shittu Ph.D

  28

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• IMPACT OF CAPITAL STRUCTURE ON FINANCIAL PERFORMANCE OF LISTED AGRICULTURAL COMPANIES IN NIGERIA

  Ahmad Muhammad Ahmad , Shehu Usman Hassan Ph.D, Abubakar Abubakar

  23

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• TRADE ORIENTED MONEY LAUNDERING AND ERA OF CYBERSECURITY TAX EVASION IN NIGERIA

  Oluwayemi Joseph Kayode, Adewole Joseph Adeyinka Ph.D , Adewale Abass Adekunle, Kadiri Kayode Ph.D

  30

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• EFFECT OF FEMALES IN THE BOARDROOM ON CORPORATE SUSTAINABILITY REPORTING

  Salami Suleiman Ph.D, Olanrewaju Atanda Aliu

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• VALUE RELEVANCE OF ACCOUNTING INFORMATION FOR LISTED FINANCIAL SERVICE FIRMS IN NIGERIA

  Kassim Busari, Ishaya Luka Chechet, PhD, Aliyu Ahmed Abdullahi Ph.D, Ibrahim Mohammed Ph.D

  25

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