Professor Dr. Meher Neger*, Fahima Akter & Mohammad Delower Hossain *Head of the Department Department of Marketing Comilla University DOI: 10.5281/zenodo.17985937 This study explores how the quality of tourism-related information shared on social media shapes destination image, focusing on the Read More …
Tag: IKR Journal of Economics
IFRS 9 Adoption and Loan Loss Provisioning in Listed Nigerian Banks: The Moderating Role of Bank Capitalization
Ibahim Hussaini*, Hamidu Isa Babi & Musa Lefagana *Department of Accounting, Yobe State University Damaturu, Yobe State DOI: 10.5281/zenodo.17849472 This study investigates the effect of IFRS 9 adoption on loan loss provisioning among listed Deposit Money Banks (DMBs) in Nigeria, Read More …
Board Configuration and Financial Report Credibility: Evidence from Nigeria’s Quoted Manufacturing Firms.
Baanu O. B. 1*, Ajayi A. S. 2, Adisa A. M. 3, and Adeniyi. A. O. 4 1,2,3,4 Accountancy Department Oyo State College of Agriculture and Technology, Igboora DOI: 10.5281/zenodo.17217507 This study investigates the relationship between Board Configuration and financial Read More …
Effect of Conferences on the Initiative and Proactivity of Non-Academic Staff of Federal University Wukari
Emmanuel Nwokah, PhD*1, Dr. Emmanuel Eche 2, Morgan Prayer Christopher 3 1,2,3 Federal University Wukari Taraba State, Nigeria. DOI: 10.5281/zenodo.17064554 This study examined the effect of conferences on the initiative and proactivity of non-academic staff of Federal University Wukari; the 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 …
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 …
