Volume 13

Volume 13 (2026)

Published in 2026

Issues in this Volume

Issue 1 (June)

Articles in this Volume

4 articles
1
Research Article DOI: 10.67203/njar.2026.mbl5kf7l

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 economies, especially in Nigeria. This study explores the effect of board characteristics on the level...

Oct, 2026 pp. 20-42
2
Research Article DOI: 10.67203/njar.2026.3wvcumjq

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 developing economies such as Nigeria, concerns persist regarding weak transparency and inconsistencies in f...

Oct, 2026 pp. 43-63
3
Research Article DOI: 10.67203/njar.2026.n5mjhsal

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 in Nigeria from 2020 to 2024. Specifically, it investigates board independence, board financial expe...

Oct, 2026 pp. 1-19
4
Research Article DOI: 10.67203/njar.2026.n5dfsnuo

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–firm value nexus among Nigerian listed companies. Analyzing secondary data from 120 firms across 11...

Oct, 2026 pp. 64-81
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