Vol. 13 No. 1 (2025): January-March

Articles

• PUBLIC DEBT AND BOND MARKET PERFORMANCE IN NIGERIA: A HISTORICAL PERSPECTIVE

  Nwankwo Chinedu Emmanuel

  https://doi.org/10.5281/zenodo.15494802

  This study examined the effect of public debt on the return on traded bonds in Nigerian bond market. The study sourced time series data from Central Bank of Nigeria statistical Bulletin. Return on traded government development bond and Treasury bond were used as dependent variables while public

  1-26

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• THE INFLUENCE OF ENTERPRISE RISK DIVERSITY COMMITTEES ON FIRM PERFORMANCE: FIRM SIZE AS A MEDIATING VARIABLE

  Clara Louise , Thompson James Edward

  https://doi.org/10.5281/zenodo.15494804

  This study examined how firm size mediates the effect of various enterprise risk management committee characteristics on the performance of deposit money banks in Nigeria for the period of eleven years (2012–2022). The sample covered ten (10) selected deposit money banks in Nigeria based on data

  27-45

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• AUDIT INDEPENDENCE AND INTERNAL CONTROLS IN PUBLIC UNIVERSITIES: INSIGHTS FROM SOUTHWESTERN NIGERIA

  Okonkwo Fatimah Nneoma

  https://doi.org/10.5281/zenodo.15494806

  This study explores the impact of audit independence on the effectiveness of internal control systems in universities, reflecting practices within Nigeria's public sector. It specifically assesses how changes in audit standards and regulatory frameworks influence internal control systems in

  46-60

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• CORPORATE SUSTAINABILITY REPORTING AND ITS IMPACT ON TAX AVOIDANCE IN DEVELOPING REGIONS

  Chukwudi Nnamdi Okafor, Ayodele Oluwaseun Adebayo , Fatimah Zainab Idris

  https://doi.org/10.5281/zenodo.15494808

  The present paper provides empirical evidence on the relationship between corporate sustainability disclosure (CSD) and tax avoidance among listed firms in the East Africa Community (EAC). The study utilizes data that was handpicked from listed firms in the Stock/Securities Exchange of the EAC

  61-71

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