Vol. 5 No. 1 (2024): Gusau Journal of Accounting and Finance

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

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  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

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  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

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  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

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  DOI: https://doi.org/10.57233/gujaf.v5i1.04

• LIQUIDITY RISK AND FINANCIAL PERFORMANCE OF LISTED DEPOSIT MONEY BANKS IN NIGERIA

  Bashir Abdulrauf Mohammed, Aliyu Ahmed Abdullah PhD, Ibrahim Yusuf PhD, Suleiman Salami PhD, Prof. Salisu Mamman

  87-108

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

  Sunusi Ridwan Ayagi PhD, Rashida Lawal PhD

  109-127

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  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

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  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

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  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

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  DOI: https://doi.org/10.57233/gujaf.v5i1.09

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

  Odogu, Terry Keme Zuode (PhD), Koroye, Amapamo Stephen

  216-236

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  DOI: https://doi.org/10.57233/gujaf.v5i1.16

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

  Rashida Lawal PhD, Prof. Kabir Hamid Tahir

  237-257

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  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

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  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

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  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

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  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

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  DOI: https://doi.org/10.57233/gujaf.v5i1.15

• BOARD CHARACTERISTICS AND CORPORATE SOCIAL RESPONSIBILITY OF LISTED DEPOSIT MONEY BANKS IN NIGERIA

  Saidu, Ibrahim Halidu, Ph.D, Saidu Amina Umar

  348-361

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  DOI: https://doi.org/10.57233/gujaf.v5i1.10

• MODERATING EFFECT OF FIRM ENVIRONMENTAL SENSITIVITY ON THE RELATIONSHIP BETWEEN SUSTAINABILITY REPORTING DIMENSIONS AND FINANCIAL PERFORMANCE OF AN EMERGING MARKET ECONOMY

  Ahmed Oluwatobi Adekunle

  362-377

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  DOI: https://doi.org/10.57233/gujaf.v5i1.17

• EXCHANGE RATE DYNAMICS AND FORECASTING ACCURACY IN EMERGINGECONOMIES: INTEGRATING ENSEMBLE LEARNING MODELS WITH STRUCTURAL TIME SERIES DECOMPOSITION FOR THE USD/ZAR RATE

  Agbeyinka Yinka Ibrahim

  378-390

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  DOI: https://doi.org/10.57233/gujaf.v5i1.18

• OPTIMIZING PROFITABILITY THROUGH CREDIT RISK METRICS IN COMMERCIAL BANKING OF AN EMERGING MARKET: INSIGHTS FROM PANEL REGRESSION ANALYSIS

  Nageri Kamaldeen

  391-403

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  DOI: https://doi.org/10.57233/gujaf.v5i1.19

• FORECASTING AUTOMOBILE DEMAND AND SALES IN THE NIGERIAN MARKET: A MACHINE LEARNING APPROACH TO URBAN MOBILITY, MARKET COMPETITION, AND POLICY INSIGHTS

  Emmanuel Imuede Oyasor

  404-418

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  DOI: https://doi.org/10.57233/gujaf.v5i1.20

• DETERMINANTS OF CORPORATE LEVERAGE IN EMERGING ECONOMIES: THE ROLE OF FIRM CHARACTERISTICS, MACROECONOMIC CONDITIONS, AND INSTITUTIONAL QUALITY

  Adedeji Daniel GBADEBO

  419-438

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  DOI: https://doi.org/10.57233/gujaf.v5i1.21

• THE INTERPLAY OF FINANCIAL TECHNOLOGY, DIGITAL TRADE, AND ENVIRONMENTAL REGULATIONON SUSTAINABLE ECONOMIC GROWTH IN ADVANCED ECONOMIES

  Nageri Kamaldeen

  439-452

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  DOI: https://doi.org/10.57233/gujaf.v5i1.22

• DOES AUDIT QUALITY SHAPE FINANCIAL OUTCOMES? EXAMINING BOARD INDEPENDENCEASASTRATEGICMODERATORFORENHANCEPERFORMANCE OF DEPOSIT MONEY BANKS IN AN EMERGING ECONOMY

  Emmanuel Imuede Oyasor

  452-468

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  DOI: https://doi.org/10.57233/gujaf.v5i1.23

• BOARD INDEPENDENCE, GENDER DIVERSITY, AND FINANCIAL EXPERTISE ASDRIVERS OF FIRM PERFORMANCE IN EMERGING MARKETS: EMPIRICAL INSIGHTS FROM THE NIGERIAN MANUFACTURING SECTOR

  Agbeyinka Yinka Ibrahim

  469-483

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  DOI: https://doi.org/10.57233/gujaf.v5i1.24

• FINANCIAL RESILIENCE UNDER CLIMATE RISK: MODERATING EFFECTS OF ENVIRONMENTAL EXPOSURE ON PERFORMANCE OF AGRICULTURAL ENTERPRISES IN NIGERIA

  Ahmed Oluwatobi Adekunle

  484-499

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  DOI: https://doi.org/10.57233/gujaf.v5i1.25

• REGULATORY STRINGENCY, CORPORATE GOVERNANCE AND FIRM PROFITABILITY: STATIC PANEL ANALYSIS OF INSURANCE COMPANIESIN NIGERIA USING RANDOM EFFECTS APPROACH

  Adedeji Daniel Gbadebo

  500-516

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  DOI: https://doi.org/10.57233/gujaf.v5i1.26