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Nigerian Journal of Accounting Research

Accounting for Sustainability

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75 Articles Published
3,870 Total Views
4,563 Downloads
99 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

SU
Shehu Usman Hassan 1
Department of Accounting, Kaduna State U...
SU
Shehu Usman Hassan 1
Institution
Department of Accounting, Kaduna State University (KASU)-Nigeria
Email
shehu.hassanus.usman@gmail.com
12 Publications
735 Views
992 Downloads
735 992
AM
Abubakar Muhammed Audi 2
Department of Accounting, Ahmadu Bello U...
AM
Abubakar Muhammed Audi 2
Institution
Department of Accounting, Ahmadu Bello University, Zaria- Nigeria
Email
audi@gmail.com
7 Publications
388 Views
547 Downloads
388 547
MT
Mohammed Tanko 3
Department of Accounting, Kaduna State U...
MT
Mohammed Tanko 3
Institution
Department of Accounting, Kaduna State University, Kaduna
2 Publications
189 Views
565 Downloads
189 565
ML
Muhammad Liman Muhammad
Department of Accounting, Bayero Univers...
ML
Muhammad Liman Muhammad
Institution
Department of Accounting, Bayero University, Kano
2 Publications
185 Views
558 Downloads
185 558
IA
Ibrahim Ahmad Tijjani
Department of Accounting, Nigerian Defen...
IA
Ibrahim Ahmad Tijjani
Institution
Department of Accounting, Nigerian Defence Academy, Kaduna
Email
atibrahim1979@gmail.com
2 Publications
185 Views
558 Downloads
185 558
ST
Samaila Thompson
Department of Accounting, Faculty of Adm...
ST
Samaila Thompson
Institution
Department of Accounting, Faculty of Administration, Ahmadu Bello University, Zaria
Email
samailathompson@yahoo.com
6 Publications
287 Views
394 Downloads
287 394
DO
Department of Accounting, Kaduna State University, Kaduna
Department of Accounting, Ahmadu Bello U...
DO
Department of Accounting, Kaduna State University, Kaduna
Institution
Department of Accounting, Ahmadu Bello University, Zaria Nigeria
1 Publications
144 Views
501 Downloads
144 501
ML
Mohammed Lawal
Department of Accounting, Ahmadu Bello U...
ML
Mohammed Lawal
Institution
Department of Accounting, Ahmadu Bello University, Zaria Kaduna State, Nigeria
Email
lawal.mohammed.sani@gmail.com
5 Publications
278 Views
303 Downloads
278 303
AB
Ahmad Bello Dogarawa
Department of Accounting, Ahmadu Bello U...
AB
Ahmad Bello Dogarawa
Institution
Department of Accounting, Ahmadu Bello University, Zaria, Nigeria
Email
abdogarawa@abu.edu.ng
5 Publications
248 Views
323 Downloads
248 323
AB
Ahmad Bello
Ahmadu Bello University Zaria
AB
Ahmad Bello
Prof.
Institution
Ahmadu Bello University Zaria
Email
bello.anuk@gmail.com
4 Publications
241 Views
293 Downloads
241 293

Browse Articles

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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. 12, No. 2 (2016) Dec 2016

CORPORATE STRUCTURE AND EARNINGS MANAGEMENT OF LISTED OIL AND GAS FIRMS IN NIGERIA

Ibrahim Ahmad Tijjani*, Muhammad Liman Muhammad, Mohammed Tanko, Department of Accounting, Kaduna State University, Kaduna

This paper investigates the relationship between corporate structure and earnings management of listed oil and gas firms in Nigeria for the period 2006 to 2015. Data was obtained from a sample of seven firms out of the population of nine firms through their annual reports and accounts. Corporate str...

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Editorial Board

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D

Dr. Mustapha Bagudo

Editorial Board

Ahmadu Bello University Zaria

Nigeria

P

Professor Ahmed Bello

Editor In Chief

Ahmadu Bello University,

Nigeria

D

Dr. Isah Shittu

Managing Editor

Ahmadu Bello University, Zaria

Nigeria

D

Dr. Muhammed Tahir Dahiru

Secretary

Ahmadu Bello University Zaria

Nigeria

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