Journal of Accounting, Business and Finance (JABF)
ISSN: 2811 – 3136 VOL. 1, ISSUE 1, NOVEMBER, 2021
A publication of Department of Accounting Faculty of Management Sciences, Benue State University, Makurdi, Nigeria.
JOURNAL OF ACCOUNTING, BUSINESS AND FINANCE (JABF) Copyright © JABF 2021 ISSN: 2811 – 3136
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e-mailed to the editor at editorjabf@gmail.com
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Opinions in this journal are those of the respective authors and not of the Publishers/Editors. Therefore, only the author(s) shall be liable for any copyright violation (including plagiarism).
PUBLISHED BY
Department of Accounting, Faculty of Management Sciences, Benue State University, Makurdi, Nigeria.
EDITORIAL BOARD
EDITOR-IN- CHIEF
Professor Paul Aondona Angahar
MANAGING EDITOR
Dr. Kwaghfan Aondoakaa
ASSOCIATE EDITORS
Professor Timothy Alabar
Associate Professor Clement Chiahemba Ajekwe
Associate Professor Ipuele Achoda Ochugudu
Dr. Luper Iorpev, Dr. Terungwa Azende, Dr. Alematu Agbo, Dr. Pateince Ote Ola, Dr. Justin Iorun, Dr. Isaac Kwanum, Dr. Anthony Onoja, Dr. Theresa Oto, Dr. Jocelyn Upaa, Dr. Egena Ode
EDITORIAL ASSISTANTS
John Ayoor Ivungu, Evelyn Ashiko
ADVISORY BOARD
| Professor Abimaje Akpa Department of Accounting Benue State University, Makurdi | Professor Aruwa Suleiman Akwu-Odo Salihu Department of Accounting Nasarawa State University, Keffi |
| Professor Isa Kabiru Dandago Department of Accounting Bayero University, Kano | Professor Ihendhinihu John Uzoma Department of Accounting Michael Okpara University of Agriculture, Umudike – Abia |
| Professor Emmanuel Okoye Department of Accounting Nnamdi Azikwe University, Awka | Professor Mohammed Habibu Sabari Department of Accounting Ahmadu Bello University, Zaria |
| Professor Nusa Inuwa Fodio Vice Chancellor ANAN University, Jos | Professor Terzungwe Nyor Department of Accounting Nigerian Defence Academy |
| Professor Nusa Inuwa Fodio Vice Chancellor ANAN University, Jos | Professor Innocent Augustine Nwaorgu Department of Accounting Michael Okpara University of Agriculture, Umudike – Abia |
| Professor Ioraver Nyenger Tsegba Department of Accounting and Finance Joseph Sarwuan Tarkaa University, Makurdi | Associate Professor Joseph K. Achua Central Bank of Nigeria, Abuja |
| Professor Emmanuel A. Kighir Department of Accounting Federal University, Dutsima – Katsina | Asst Prof. Dr. Oluwatoyin M. Johnson Popoola TukunPuteri Intan Safinaz School of Accountancy College of Business, Universiti Utara Malaysia |
The Journal of Accounting, Business and Finance (JABF) is a double blind peer review journal. It is a platform through which the Department of Accounting, Benue State University, Makurdi Nigeria seeks to expand the frontiers for research, scholarship and knowledge dissemination in Accounting, Business, Finance and related areas.
JABF is dedicated to increasing the depth of research with the ultimate goal of providing a clear and suitable outlet for original articles on the theory, policies and practices relating to diverse areas of financial reporting, auditing and assurance services, taxation and tax policy, e-accounting, oil and gas accounting, forensic accounting and fraud management, accounting for ecosystem sustainability, entrepreneurship, carbon accounting and climate change, environmental accounting, international accounting, international business environment, strategic management, financial management, growth of small and medium scale enterprises, and corporate governance.
The areas covered above is just indicative. The Editorial Board welcomes scholarly and well researched articles within the purview of contemporary accounting, business and finance issues. The authors will be informed about the decision on their manuscripts within 10 days after submission. Accepted articles will be published promptly. The Editorial Board of this Journal welcomes the submission of original manuscripts that meet the general scope and excellence criteria to be published in each edition. Read more here
LIST OF CONTRIBUTORS
Aderemi Daniel Adekanmi, Department of Accounting, Federal University, Oye, Ekiti State, Nigeria.
Babatunde Moses Ololade, Department of Accounting & Finance, Elizade University, Ilara-Mokin, Ondo State, Nigeria.
Jimoh, Ihiovi Ojo Phd, Department of Local Government and Development Studies, Ahmadu Bello University, Zaria, Nigeria.
Awen Benjamin Iorsue Phd, Department of Business Education, Federal College of Education, Zaria.
Felix Gbadebo Ajibulu, Stambic IBTC Bank, Kaduna, Nigeria.
Dinnah Ngovenda Wombo, Department of Business Management, Benue State University Makurdi, Benue-Nigeria.
James Tsetim, Department of Business Management, J. S. Tarka University Makurdi, Benue-Nigeria.
Dr. Nguwasen Kwahar, Department of Business Management, J. S. Tarka University Makurdi, Benue-Nigeria.
Laka, Daniel Temitope, Department of Accounting and Finance, J. S. Tarka University Makurdi, Benue-Nigeria.
Dan-Laka, Unenwojo Folaolurin, Department of Accounting and Finance, J. S. Tarka University Makurdi, Benue-Nigeria.
Mohammed Bello Idris, Department of Business Administration, Kaduna State University, Kaduna.
Nasiru Abdullahi Ph.D, Department of Business Administration, Ahmadu Bello University, Zaria.
Ladan Sahnun Ph.D, Department of Business Administration, Ahmadu Bello University, Zaria.
Professor Sabo Bello, Department of Banking and Finance, Ahmadu Bello University, Zaria.
Koholga Ormin Ph.D, Department of Accounting, Adamawa State University, Mubi, Nigeria.
Geoffrey C. Hanniel Ph.D, Federal Inland Revenue Service, Yola, Nigeria
M. I. Duenya, Department of Accounting and Finance, Joseph Sarwuan Tarka University, Makurdi Nigeria.
Prof. I. N. Tsegba, Department of Accounting and Finance, Joseph Sarwuan Tarka University, Makurdi Nigeria.
Dr. Kwaghfan Aondoakaa, Department of Accounting, Benue State University, Makurdi Nigeria.
Ali Shariff Kabara, Department of Accounting, Federal University Birnin Kebbi.
Dewi Fariha Abdullah, Department of Accounting, Universiti Teknologi Malaysia.
Ruth Ngukimbin Atsuwa, Benue State University, Makurdi.
Ayobami Muyiwa Adewum, Babcock University, Ilisan-Remo.
Bukola Rebecca Oyeleye, Benue State University, Makurdi.
Keng Kenneth Saawua, Babcock University, Ilisan-Remo
John Emakwu, Ph.D, Department of Business Management, Benue State University, Makurdi, Nigeria.
Philip Dewua, Ph.D, Department of Business Management, Benue State University, Makurdi, Nigeria.
Emmanuel Lubem Asenge, Department of Business Management, Benue State University, Makurdi, Nigeria.
Ejoha Richard Sunday, Department of Business Management, University of Nigeria, Nsukka.
Rose Jimbia Ogwuche, Department of Business Management, Benue State University, Makurdi, Nigeria.
Dr. Isaac Mbanongun Kwanum, Department of Accounting, Benue State University, Makurdi Nigeria.
Dr. Terungwa Azende, Department of Accounting, Benue State University, Makurdi Nigeria.
Dr. Luper Iorpev, Department of Accounting, Benue State University, Makurdi Nigeria.
Aliyu Muhammad Nasir, Department of Accounting, Nasarawa State University, Keffi.
Mejabi Kolawole Simon, Department of Accounting, Nigerian Defence Academy, Kaduna.
Prof. Terzungwe Nyor, Department of Accounting, Nigerian Defence Academy, Kaduna.
Dr. Yahaya Onipe, Department of Accounting, Nigerian Defence Academy, Kaduna.
Dr. Lateef Mustapha, Department of Accounting, Nigerian Defence Academy, Kaduna
Ivarave John Inyoungun, Department of Accounting and Finance, Joseph Sarwuan Tarka University, Makurdi.
Egbe Kingsley Oghenekome, Department of Accounting, Michael Okpara University of Agriculture Umudike. Umuahia, Abia State.
Nmesirionye Josephine Adanma, Department of Accounting, Michael Okpara University of Agriculture Umudike. Umuahia, Abia State.
Eshiet Udeme Enobong, Department of Accounting, Akwa Ibom State University, Obio Akpa Campus, Akwa Ibom State.
Ikya, Emmanuel Agbe, Joseph Sarwuan Tarka University, Makurdi.
Ugoh, Timothy Terver, Department of Accounting, Nasarawa State University, Keffi.
Umar, Ibrahim Ohinoyi, Department of Accounting, Nasarawa State University, Keffi.
click to view TABLE OF CONTENTS
Articles of the Issue below
- EFFECT OF CAPITAL STRUCTURE ON PERFORMANCE OF LISTED FIRMS IN THE NON-FINANCIAL SECTOR IN NIGERIA
- BOARD OF DIRECTORS CHARACTERISTICS AND INTERNAL CONTROL WEAKNESS OF DEPOSIT MONEY BANKS IN NIGERIA
- ENVIRONMENTAL REPORTING AND MARKET VALUE OF LISTED NON-FINANCIAL FIRMS IN NIGERIA
- EFFECT OF FIRM EFFECT OF FIRM ATTRIBUTES ON FINANCIAL REPORTING TIMELINESS OF QUOTED OIL AND GAS COMPANIES IN NIGERIA
- CORPORATE REPORTING AND FINANCIAL PERFORMANCE: EVIDENCE FROM LISTED MANUFACTURING FIRMS IN NIGERIA
- GENDER DIVERSITY AND ENVIRONMENTAL REPORTING OF LISTED MANUFACTURING FIRMS IN NIGERIA
- EFFECT OF AUDIT COMMITTEE ATTRIBUTES ON AUDIT REPORT TIMELINESS OF LISTED FINANCE SERVICE FIRMS IN NIGERIA
- SOCIAL SUSTAINABILITY REPORTING AND MARKET VALUE OF LISTED MANUFACTURING COMPANIES IN NIGERIA.
- CREDIT MANAGEMENT PRACTICES AND PERFORMANCE OF MICROFINANCE BANKS IN MAKURDI METROPOLIS, BENUE STATE-NIGERIA
- MACROECONOMIC VARIABLES AND PROFITABILITY OF LISTED DEPOSIT MONEY BANKS IN NIGERIA
- DOES THE AUDIT COMMITTEE QUALITY INFLUENCE DISCRETIONARY DISCLOSURE? A DYNAMIC PANEL ANALYSIS ON DEVELOPING COUNTRY
- INTERNATIONAL FINANCIAL REPORTING STANDARDS ADOPTION AND FOREIGN DIRECT INVESTMENT IN ANGLOPHONE SOUTHERN AFRICAN COUNTRIES: THE ROLE OF INSTITUTIONAL QUALITIES
- EFFECT OF AUDIT QUALITY ON CORPORATE TAX COMPLIANCE BY LISTED MANUFACTURING COMPANIES IN NIGERIA
- MEDIATING ROLE OF EMOTIONAL INTELLIGENCE ON ENTREPRENEURSHIP EDUCATION AND ENTREPRENEURIAL INTENTION OF STUDENT IN KADUNA STATE UNIVERSITY OF NIGERIA.
- SUSTAINABILITY REPORTING IN NIGERIA: LEGITIMACY THEORY VERSUS REPUTATION THEORY
- ASSESSMENT OF THE EFFECT OF COVID-19 PANDEMIC ON THE PERFORMANCE OF EATERIES IN MAKURDI METROPOLIS, BENUE STATE
- EFFECT OF INFORMATION AND COMMUNICATION TECHNOLOGY ON CUSTOMERS’ SATISFACTION IN MAKURDI BUSINESS UNIT OF JOS ELECTRICITY DISTRIBUTION COMPANY
- BOARD OF DIRECTORS CHARACTERISTICS AND INTERNAL CONTROL WEAKNESS OF DEPOSIT MONEY BANKS IN NIGERIA
- EFFECT OF SPIRITUAL CAPITAL ON PERFORMANCE OFSMALL AND MEDIUM ENTERPRISES (SMES) IN BENUE STATE
- ENVIRONMENTAL REPORTING AND MARKET VALUEOF LISTED NON-FINANCIAL FIRMS IN NIGERIA