Journal of Accounting, Business and Finance (JABF)

ISSN: 2811 – 3136 VOL. 1, ISSUE 2, NOVEMBER, 2022

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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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 Aruwa Suleiman Akwu-Odo SalihuDepartment of AccountingNasarawa State University, Keffi  Professor Ihendhinihu John UzomaDepartment of AccountingMichael Okpara University of Agriculture, Umudike – Abia  Professor Mohammed Habibu SabariDepartment of AccountingAhmadu Bello University, Zaria  Professor Terzungwe NyorDepartment of AccountingNigerian Defence Academy  Professor Innocent Augustine NwaorguDepartment of AccountingMichael Okpara University of Agriculture, Umudike – Abia  Associate Professor Joseph K. AchuaCentral Bank of Nigeria, Abuja  Asst Prof. Dr. Oluwatoyin M. Johnson PopoolaTukunPuteri Intan Safinaz School of AccountancyCollege of Business, Universiti Utara Malaysia   Professor Abimaje Akpa Department of Accounting Benue State University, Makurdi Professor Isa Kabiru Dandago Department of Accounting Bayero University, Kano Professor Emmanuel Okoye Department of Accounting Nnamdi Azikwe University, Awka Professor Nusa Inuwa Fodio Vice Chancellor ANAN University, Jos Professor Ioraver Nyenger Tsegba Department of Accounting and Finance Joseph Sarwuan Tarkaa University, Makurdi. Professor Emmanuel A. Kighir Department of Accounting Federal University, Dutsima – Katsina

NOTES TO CONTRIBUTORS

            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.

LIST OF CONTRIBUTORS

Justin Iorakpen Iorun, PhD, FCA Department of Accounting, Benue State University, Makurdi, Nigeria Michael Iorlaha Department of Accounting, Benue State University, Makurdi, Nigeria Azende Terungwa PhD Department of Accounting, Benue State University, Makurdi, Nigeria Ganyam Amos Iorche Department of Accounting, Benue State University, Makurdi, Nigeria Anthonia Uloko, PhD Department of Business Management, Benue State University, Makurdi Cynthia Unekwu Alogwuja, PhD Department of Business Administration, Kogi State University, Anyigba. Helen Emiene Ikwue Department of Business Management, Benue State University, Makurdi Dr. Nguwasen Kwahar Department of Business Administration, J. S. Tarka University Makurdi John Ayoor Ivungu Department of Accounting, Benue State University, Makurdi, Nigeria Amos I. Ganyam Department of Accounting, Benue State University, Makurdi, Nigeria Evelyn Iember Ashiko Department of Accounting, Benue State University, Makurdi, Nigeria Terngu Iorhee Benue Investment and Property Company Limited, Makurdi Jacob O. Ame FCA, PhD Department of Accounting, Nasarawa State University, Keffi Nigeria Iheonkhan, Samuel Iyere PhD Department of Accounting, Nasarawa State University, Keffi Nigeria Anthony Idoko Onoja PhD Department of Accounting, Benue State University, Makurdi, Nigeria Patience Ote Ola Department of Accounting, Benue State University, Makurdi, Nigeria Theresa Ekpe Oto Department of Accounting, Benue State University, Makurdi, Nigeria Ochanya Blessing Adegbe Department of Business Management, Benue State University, Makurdi, Nigeria Nick Urube Ola Department of Business Administration, J.S. Tarka, Makurdi, Nigeria Philip Dewua Department of Business Management, Benue State University, Makurdi Aja David Okpabi Department of Business Management, Benue State University, Makurdi Aidi Paul Aidi Department of Business Management, Benue State University, Makurdi Prof. Ioraver N.  Tsegba Department of Accounting and Finance, Joseph Sarwuan Tarka University, Makurdi Dr. Kwaghfan Aondoakaa Department of Accounting, Benue State University, Makurdi, Nigeria Dr. Patrick I. Zayol Department of Accounting and Finance, Joseph Sarwuan Tarka University, Makurdi Jennifer M.  Ipevnor Department of Accounting and Finance, Joseph Sarwuan Tarka University, Makurdi Jerome Terhemba AndoholDepartment of Economics, Benue State University Makurdi, Nigeria. Chile Vitalis Fanen First Bank of Nigeria Limited, Makurdi Benue State, Nigeria Arumona Okpe Jonah Bingham University, Karu Nasarawa State Kolawole Ebire Nasarawa State University, Keffi Lucky O. Onmonya Nile University of Nigeria, Abuja Patrick Olasehinde Daniels Charisma University Bua Felix Terhile PhD Department of Educational Foundations, Benue State University, Makurdi Matthew Odah Otuji Department of Educational Foundations, Benue State University, Makurdi Joseph Monkom Ayima Department of Educational Foundations, Benue State University, Makurdi. John Dollay Adigizey, PhD Department of Business Administration, Nasarawa State University Keffi, Nigeria Joseph Bem Utile Joseph Sarwuan Tarka University, Makurdi Prof. Mainoma, M.A. Nasarawa State University, Keffi Florence Nguvan Bua Joseph Sarwuan Tarka University, Makurdi Emmanuel Achibong Abah Department of Educational Foundations, Benue State University, Makurdi Tagher Ajekwe Department of Accounting and Finance, Joseph Sarwuan Tarka University, Makurdi, Benue State Timothy Tyona Department of Accounting and Finance, Joseph Sarwuan Tarka University, Makurdi, Benue State John Mark Korna Department of Accounting and Finance, Joseph Sarwuan Tarka University, Makurdi, Benue State Emmanuel Igbawase Abanyam Department of Accounting, Faculty of Management Sciences, Bayero University Kano Hanatu Sabo Ahmad Department of Accounting, Faculty of Management Sciences, Bayero University Kano Luper Iorpev PhD Department of Accounting, Benue State University, Makurdi, Nigeria. John Ijale Ogbaji M.Sc Student, Department of Accounting, Benue State University Makurdi

click to view TABLE OF CONTENT

Articles of Issue 2 below…….

• IMPACT OF TREASURY SINGLE ACCOUNT ON PERFORMANCE OF DEPOSIT MONEY BANKS IN NIGERIA
• AUDITOR ROTATION, AUDIT COMMITTEE INDEPENDENCE AND STOCK RETURNS OF CONSUMER GOODS FIRMS IN NIGERIA
• IMPACT OF BANKS’ LIQUID ASSETS REGULATION ON REAL SECTOR FINANCING IN NIGERIA
• PERCEIVED EFFECTS OF REWARDS AND REMUNERATIONS ON RESULT-ORIENTED SCHOOL ADMINISTRATION IN KWANDE LOCAL GOVERNMENT AREA OF BENUE STATE, NIGERIA
• ENVIRONMENTAL REPORTING AND FINANCIAL PERFORMANCE OF DEPOSIT MONEY BANKS IN NIGERIA: THE MEDIATING PERSPECTIVE OF INVESTMENT
• BOARD ATTRIBUTES AND HUMAN CAPITAL DISCLOSURE OF LISTED DEPOSIT MONEY BANKS IN NIGERIA
• EFFECT OF RISING COST OF EDUCATION ON ADMINISTRATION OF PUBLIC SECONDARY SCHOOLS IN MAKURDI EDUCATION ZONE OF BENUE STATE, NIGERIA
• EFFECT OF FOREIGN DIRECT INVESTMENT ON FINANCIAL STABILITY IN NIGERIA
• THE TRILOGY OF 2004 BANK CONSOLIDATION POLICY, POST 2004 BANK PERFORMANCE AND THE MEDIATION OF INSECURITY IN NIGERIA
• EFFECT OF ENVIRONMENTAL AND SOCIAL REPORTING ON MARKET VALUE OF LISTED DEPOSIT MONEY BANKS IN NIGERIA
• EFFECT OF ORGANIZATIONAL STRUCTURE ON THE PERFORMANCE OF EMPLOYEES IN BENUE STATE UNIVERSITY, MAKURDI-NIGERIA
• CONTRIBUTION OF ENTREPRENEURSHIP TO SUSTAINABLE ECONOMIC GROWTH IN NIGERIA
• APPLICABILITY OF ENVIRONMENTAL MANAGEMENT ACCOUNTING PRACTICES IN NIGERIAN UNIVERSITIES: LESSON FROM LITERATURE
• EFFECT OF FIRM AGE ON THE CAPITAL STRUCTURE OF LISTED CONSUMER GOODS COMPANIES IN NIGERIA
• EFFECT OF JOB STRESS ON JOB PERFORMANCE AMONG STAFF OF BENUE LINKS LIMITED MAKURDI: THE MEDIATING ROLE OF JOB STRESS NEUTRALIZATION
• MARKETING STRATEGIES AND SALES PERFORMANCE OF SMALL-SCALE ENTERPRISES IN BENUE STATE, NIGERIA
• EFFECT OF AUDITOR INDEPENDENCE ON EARNINGS MANAGEMENT OF LISTED CONSUMER GOODS COMPANIES IN NIGERIA
• EFFECT OF SPIRITUAL CAPITAL ON PERFORMANCE OF SMALL AND MEDIUM ENTERPRISES (SMES) IN BENUE STATE