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 …

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 …

Drones and Unmanned Aerial Vehicles: Applications and Regulations. Nigeria as a Case Study Looking At It at Global Context

Jirkor Gabriel Msughter PhD* Department of Educational Management Ignatius Ajuru University of Education, Rumuolumeni, Port Harcourt, Rivers State, Nigeria The fast rate of technological advancement of drone and Unmanned Aerial Vehicle (UAV) technology in Nigeria has revolutionized multiple sectors, including Read More …

Development and Performance Evaluation of a GNSS-Based Speed Monitoring and Limiting Device Using the House of Quality Approach

Obokhai Kess Asikhia 1* & Augustine Edet Ben 2 Department of Agricultural Engineering, Edo State College of Agriculture and Natural Resources, Iguoriakhi, Edo State, Nigeria In Nigeria, over-speeding remains one of the leading causes of road accidents, despite existing regulations Read More …

Development And Performance Evaluation Of A GNSS-Based Speed Monitoring And Limiting Device Using The House Of Quality Approach

Electrical Vehicles: Design, Challenges, and Environmental Impact; Nigerian as a Case Study.

Jirkor Gabriel Msughter PhD* Department of Educational Management Ignatius Ajuru University of Education, Rumuolumeni, Port Harcourt, Rivers State, Nigeria The article investigates the potential of electrics (EVs) to transform transportation in Nigeria, while highlighting design conditions, adaptation challenges, and environmental Read More …

EFFECT OF HIGH WORK LOAD ON MANAGERS PEFORMANCE IN THE OIL AND GAS SECTOR: A FOCUS ON SELECTED MULTINATIONAL COMPANIES IN RIVERS STATE, NIGERIA

Emmanuel Nwokah Phd 1*, Awuse Godwin Nwobueze 2 Department of Business Administration, Federal University Wukari, Taraba State This study investigated the relationship between high workload and managers’ performance in the oil and gas sector with a view to understanding the Read More …