Vol. 7 No. 1 (2026): July

Articles

• Table of Contents

  Ugochukwu J. Nwoye, Onyinye M. Eneh

  1 - 1

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• ECONOMIC CONSTRAINTS AND MARKET EFFICIENCY IN ARTISANAL FISHING TRADE: A STUDY OF GBARAMATU KINGDOM, DELTA STATE, NIGERIA

  Imide, I. O.

  131 – 147

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• THE DYNAMIC INTERPLAY BETWEEN FISCAL DEFICITS AND ECONOMIC DEVELOPMENT IN NIGERIA USING AUTOREGRESSIVE DISTRIBUTED LAG MODEL

  Onodi, Chukwudozie Jonathan, Obiora-Ilouno Onyebuchi Happiness, Enogwe Ugochukwu Samuel

  102 - 113

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• TECHNOLOGY INNOVATION AND FINANCIAL REPORTING QUALITY OF INDUSTRIAL GOODS FIRMS LISTED ON THE NIGERIA EXCHANGE GROUP

  Ngozi Blessing Ndum

  69 - 88

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• PETROLEUM PROFIT TAX AND HUMAN CAPITAL DEVELOPMENT IN NIGERIA

  John-Akamelu, Chitom Racheal

  37 - 49

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• REENGINEERING CONTEMPORARY ACCOUNTING THOUGHT AND PRACTICE: THE TRANSFORMATIVE ROLE OF ARTIFICIAL INTELLIGENCE IN FINANCIAL ACCOUNTING

  Samuel Sejjaaka, Raphael Kiba

  1 – 16

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• EXTERNAL AUDIT QUALITY AND FINANCIAL PERFORMANCE OF LISTED COMMERCIAL BANKS IN NIGERIA

  Aina, Akinyemi Oludare, Onodi, Benjamin E., Onuche, Sarah-Joy Eleojo

  114 - 130

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• TAX FAIRNESS AND TAX EVASION IN NIGERIA: A REVIEW OF CONCEPTUAL PERSPECTIVES

  Kenny Esosa Orumwense, Okunrobo Samuel Osarobo

  89 - 101

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• CASH FLOW AND DISCRETIONARY ACCRUALS IN INDUSTRIAL GOODS FIRMS IN NIGERIA: THE MODERATING ROLE OF FIRM’S ATTRIBUTES

  Chekwube Esther Ochuka, Kelvin Chukwuka Ibobo, Nonye Joy Ezenwafor

  50 - 68

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• ROLE OF TALENT MANAGEMENT IN ENHANCING THE PERFORMANCE OF SMALL AND MEDIUM ENTERPRISES IN NORTH-CENTRAL NIGERIA

  Monica, Nnenna Agu, Akwubo, Adah Michael Andy, Musa, Ibrahim

  17 - 36

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