Adoption of Digital Banking Services Among Rural Women Agripreneurs: A Review Sadiq, M.S1*., Singh, I.P2., Ahmad, M.M3., and Sani, B.S4. 1Department of Agricultural Economics and Agribusiness, FUD, Dutse, Nigeria., 2Department of Agricultural Economics, SKRAU, Bikaner, India., 3Department of Agricultural Economics Read More …
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IKRJMS Volume-1, Issue-2 (May-June) 2025
An Enhanced Negation Handling Technique with Naïve Bayes for Twitter Opinion Mining Baba Hallah 1*, Aliyu A. A. 1, Muhammad A. A 1, Mohammed I. 1, Abdulkadir S. 2, Abubakar M. A. 2 1 Department of Secure Computing, Kaduna State Read More …
An Econometric Appraisal of the Determinants of Audit Quality: Aperspective on External Auditor Independence
Akintayo Oluwatoyin Olusola Alex Ph.D* Department of Accounting, Faculty of Management Sciences, Bamidele Olumilua University Of Education Science And Technology Ikere Ekiti. Ekiti State Nigeria. Ensuring the independence of external auditors is fundamental to achieving trustworthy and dependable audit reports. Read More …
Confronting Prejudice and Power Structure: Afrofuturism in Octavia Butler’s Fledgling
Professor Ima Emmanuel* Department of English University of Uyo Uyo. Akwa Ibom State. Prejudice and entrenched power structures are ancient institutions that have sprawled across ages and continents. In Fledgling (2005), Octavia Butler explores these themes through the characters of Read More …
An Assessment of Technology-Enhanced Learning Tools in Accounting Education within Nigerian Tertiary Institutions
1,2 Naali Sadisu & 1,3 Yussuf Yakubu* Federal University of Education, Zaria This study investigates the deployment and impact of technology-enhanced learning (TEL) tools in accounting education across Nigerian tertiary institutions. Employing a mixed-methods approach, the research integrates quantitative survey Read More …
Tax Policy and Investment Decisions in Nigeria: Evidence from Time-Series Analysis
Baanu Olayinka Babatunde* Department of Accountancy Oyo State College of Agriculture and Technology, Igboora, Oyo, Nigeria This study investigates the impact of tax policies on investment decisions in Nigeria between 2014 and 2024, using the Fully Modified Ordinary Least Squares Read More …
Tax Compliance, Governance Quality and Human Development Index in Nigeria
Umar Bello, PhD* Department of Accounting Federal University of Kashere This article investigated the relationship between human development, tax compliance and the quality of governance in the case of Nigeria which is analyzed between 1999 and 2023. The sources used Read More …
Relationship between Artificial Intelligence (Ai) and Fraud Detection in the Audited Financial Statement.
Akintayo Oluwatoyin Olusola Alex Ph.D* Department of Accounting, Faculty of Management Sciences BamideleOlumilua University of Education, Science and Technology IkereEkiti. Ekiti State Nigeria. The relevance of AI in audit practice particularly in fraud detection had been persistently considered among auditors Read More …
IKRJEBM Volume-1, Issue-1 (July-August) 2025
Relationship between Artificial Intelligence (Ai) and Fraud Detection in the Audited Financial Statement. Akintayo Oluwatoyin Olusola Alex Ph.D* Department of Accounting, Faculty of Management Sciences BamideleOlumilua University of Education, Science and Technology IkereEkiti. Ekiti State Nigeria. Full Text in PDF Read More …
Online Peer Feedback Systems: Students’ Attitude and Perceptions of Collaborative Learning in English Writing
1 Suleiman Balarabe* And 2 Muhammad Lawal Abubakar 1, 2 Department of English Federal University of Education Zaria The paper examined the Online Peer Feedback Systems: Students’ Attitude and Perceptions of Collaborative Learning in English Writing. The study pursued four Read More …