Articles

Browse our published research articles

71 articles
41
Research Article DOI: 10.67203/njar.2016.ks0754wi

IMPLEMENTATION OF CASH BASIS IPSAS IN NIGERIA: CHALLENGES AND PROSPECTS

Ahmad Aliyu Abdullahi*, Ahmad Bello, Shehu Usman Hassan

Government Accounting has been operated based on Cash Accounting and Private Sector Accounting has been predicated on Accrual Basis. Whereas the Accrual Basis of Accounting has been working well in the private Sector, the continued application of the Cash Basis in the Public Sector appears to have thrown up a number of problems, the main ones being non-accountability and transparency, in...

Jun, 2016 pp. 116-143 50 views 82 downloads
42
Research Article

DETERMINANTS OF EXTERNAL AUDITORS’ ROTATION IN LOCAL GOVERNMENT COUNCILS OF KADUNA STATE

Ahmad Aliyu Abdullahi*, Salisu Mamman, Ahmad Bello Dogarawa

This study examined empirically the determinants of external auditors’ rotation in Kaduna State Local Governments. A survey of local government directors of finance, internal auditors, area auditors and local government inspectors was conducted to collect data on perceptions of attributes important in the external auditors’ appointment(rotation) decision in Kaduna State Local Governments. The popu...

Dec, 2015 pp. 120-142 18 views 41 downloads
43
Research Article

EFFECT OF INTELECTUAL CAPITAL ON RETURN ON ASSETS OF INSURANCE FIRMS IN NIGERIA

Ngozi Ben Anuonye*, Sunday Mlanga, Luke N. Onuoha

Intellectual Capital (IC) needs to be measured by insurance entities. The inability of firms to measure and quantify intellectual capital has posed fundamental problems overtime in the value measurement of firms. This study evaluates the effect of HC and IC on the value creation of insurance firms in Nigeria using their ROA. Ex-post facto research design was adopted using primary and secondar...

Dec, 2016 pp. 125-139 37 views 51 downloads
44
Research Article

CAPITAL STRUCTURE AND PROFITABILITY OF DEPOSIT MONEY BANKS IN NIGERIA

Hussaini Shuaibu*, Abubakar Muhammed Audi, Shehu Usman Hassan

The study investigated the impact of capital structure (proxy by debt to total asset ratio and debt to equity ratio) on profitability (proxy by return on asset) of listed DMBs in Nigeria for the period 2005-2014. The population of the study comprises seventeen (17) DMBs listed on the Nigerian Stock Exchange (NSE) December, 2014. Out of which ten (10) banks constitute the sample of the study. The s...

Jun, 2015 pp. 126-143 28 views 40 downloads
45
Research Article

INTELLECTUAL CAPITAL AND FINANCIAL PERFORMANCE OF LISTED OIL MARKETING COMPANIES IN NIGERIA

Sunusi Ridwan Ayagi*, Bashir Tijjani, Ishaq Alhaji Samaila

This study examined the impact of intellectual capital (IC) on financial performance of listed oil marketing companies in Nigeria covering the periods 2004 to 2013. Return on assets (ROA), return on equity (ROE), economic value added (EVA) and future growth value (FGV) were used as proxies for financial performance; while market to book value ratio (ICMB), calculated intangible value (IC...

Dec, 2014 pp. 129-146 26 views 28 downloads
46
Research Article

DETERMINANTS OF CAPITAL STRUCTURE OF LISTED DEPOSIT MONEY BANKS IN NIGERIA

Hussaini Shuaibu*, Abubakar Muhammed Audi, Shehu Usman Hassan

ractCapital structure can be said to a pivot upon which all banking activityrevolve, and if well determine will support the bank in it operation byproviding a buffer to absorb unanticipated loses from it activity. Thepaper investigated the determinant of capital structure in Nigeriadeposit money banks from 2004 to 2013. The population of the studycomprises seventeen (17) DMBs listed on the Nigeria...

Jun, 2014 pp. 136-157 28 views 52 downloads
47
Research Article

EFFECT OF PRESSURE ON FRAUD IN NIGERIAN DEPOSIT MONEY BANKS

Fasua Kayode Olushola*, Uwaleke Uche

The recent corporate collapses of large organizations including banks have raised questions about the efficacy of contemporary management and fraud prevention and detective mechanisms in investigating and identifying the cause of the failure. Therefore, the study investigates the effect of pressure on the fraudulent practices in the deposit money banks listed in Nigeria.The population of the ...

Dec, 2016 pp. 140-163 38 views 38 downloads
48
Research Article

CONSUMER ATTITUDE, PERCEIVED RISK, TRUST AND E-BANKING IN KADUNA STATE

Bugaje Idris Bashir*, Idris Ahmed

The need to have an efficient as well as an effective financial system that will ensure easy monitoring and pave way for a cashless economy have made the central bank of Nigeria to come up with policies that will force customers to embrace e-banking products. The objective of this paper is to examine the influence of customer attitude, perceived risk and trust on internet banking adoption in Kadun...

Dec, 2015 pp. 143-155 18 views 22 downloads
49
Research Article DOI: 10.67203/njar.2016.8l00dhx1

BANK RISK AND PROFITABILITY OF LISTED DEPOSIT MONEY BANKS IN NIGERIA

Monday Samuel Okolo*, OluwaKemi Oyidi, Abubakar Muhammed Audi

A sound conceived lending policies and careful credit practices are essential for a bank if it is to perform its credit creating functions effectively and efficiently and at the same time minimize or eliminate the risk inherent in any extension of credit. This study examines credit risk, liquidity risk and profitability of listed deposit Money Banks in Nigeria. Profitability was used to repre...

Jun, 2016 pp. 144-163 37 views 71 downloads
50
Research Article

RISK KNOWLEDGE SHARING AND ENTERPRISE RISK MANAGEMENT IMPLEMENTATION IN T

Idris Ahmed*, Abdullahi Yusuf

This study has investigated the Influence of risk knowledge sharing on Enterprise risk management (ERM) framework implementation among 47 financial institutions in Nigeria. Questionnaires were administered to those in charge with risk management practices (i.e. chief risk officers and other senior level managers) of the sampled firms. The study utilized PLS-SEM causal modelling with the aid of Sma...

Jun, 2015 pp. 144-157 30 views 16 downloads