Call for Papers Deadline: Jun 30, 2026

Peer-Reviewed · Open Access · International

Nigerian Journal of Accounting Research

Accounting for Sustainability

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76 Articles Published

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100 Researchers

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About Us

The Nigerian Journal of Accounting Research (NJAR) is a peer-reviewed academic journal published by the Department of Accounting, Faculty of Management Sciences, Ahmadu Bello University (ABU), Zaria, Nigeria. NJAR serves as a premier platform for the dissemination of rigorous, original scholarship in accounting, finance, auditing, taxation, and related disciplines.

Established 2001 as the flagship publication of one of Nigeria's foremost departments of accounting, NJAR is committed to advancing knowledge and promoting evidence-based discourse that bridges theory and practice across the African continent and the global academic community.

Editor-in-Chief: Professor Ahmed Bello

Top 10 Authors

Shehu Usman Hassan 1

Department of Accounting, Kaduna State U...

689 979

Abubakar Muhammed Audi 2

Department of Accounting, Ahmadu Bello U...

362 539

Mohammed Tanko 3

Department of Accounting, Kaduna State U...

182 563

Muhammad Liman Muhammad

Department of Accounting, Bayero Univers...

177 556

Ibrahim Ahmad Tijjani

Department of Accounting, Nigerian Defen...

177 556

Samaila Thompson

Department of Accounting, Faculty of Adm...

265 385

Department of Accounting, Kaduna State University, Kaduna

Department of Accounting, Ahmadu Bello U...

140 500

Mohammed Lawal

Department of Accounting, Ahmadu Bello U...

260 297

Ahmad Bello Dogarawa

Department of Accounting, Ahmadu Bello U...

233 317

Ahmad Bello

Ahmadu Bello University Zaria

223 288

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Vol. 13, No. 1 (2026) Oct 2026

EFFECT OF BOARD AND AUDIT COMMITTEE CHARACTERISTICS ON FRAUDULENT FINANCIAL REPORTING OF LISTED NON – FINANCIAL FIRMS IN NIGERIA

Harisu Kasimu^*, Isah Shittu, Ibrahim Yusuf

Persistent concerns over fraudulent financial reporting (FFR) among listed firms in Nigeria raise questions about the effectiveness of board and audit committee oversight. This study emirically examines the effects of board and audit committee characteristics on FFR among listed non-financial firms ...

Vol. 13, No. 1 (2026) Oct 2026

BOARD CHARACTERISTICS AND CARBON EMISSION DISCLOSURE: EVIDENCE FROM LISTED MANUFACTURING FIRMS IN NIGERIA

ABDULKADIR KAYODE^*, Mohammed Mustapha Bagudo, IBRAHIM YUSUF, Idris Ahmed

The increasing global concern over climate change have heightened demands for business transparency on greenhouse gas emissions. The disclosure of carbon emissions has become increasingly important, but research on the governance elements that influence such disclosure is still scarce in emerging ec...

Vol. 13, No. 1 (2026) Oct 2026

FINANCIAL ATTRIBUTES AND FINANCIAL DISCLOSURE AMONG SOUTH-WEST STATES OF NIGERIA

Alabi Fatai Zakariyau^*

Financial disclosure has become an essential component of good governance, ensuring transparency, accountability, and effective public financial management at the sub-national level. It reduces information asymmetry and strengthens public trust in government financial operations. However, in develop...

Vol. 13, No. 1 (2026) Oct 2026

ESG Reporting and Firm Value in Nigeria: Does Institutional Ownership Matter?

Haruna Muhammed Musa^*, Muhammed Dahiru Tahir

As global reporting practices evolve beyond traditional financial metrics to incorporate Environmental, Social, and Governance (ESG) dimensions, understanding their valuation impact is imperative. This study examines the moderating influence of institutional ownership on the sustainability reporting...

Vol. 13, No. 1 (2026) Oct 2026

Effect of Pressure Fraud Risk Factor on Fraudulent Financial Reporting of Listed Consumer Good Firms in Nigeria

Olajumoke Lawal^*, Mohammed Mustapha Bagudo, Ibrahim Yusuf

Despite regulatory reforms, fraudulent financial reporting (FFR) persists among Nigerian listed firms, and the pressure drivers of this misconduct remain inconsistently understood, particularly the role of executives' personal financial needs or circumstances. This study examines the effect of four ...