Vol. 3 No. 1 (2025): Journal of Accounting and Contemporary Studies (JACS) Vol.3 No.1, December 2025

Articles

• HOUSEHOLD ACCOUNTING AND FINANCIAL well-being AMONG HOUSEHOLDS IN EBONYI STATE

  Gilbert Ogechukwu Nworie, Michael Ugochukwu Uche , Joseph O. Elom, PhD  , Uche Christopher Chukwu, PhD, Esther Uchenna Nweke-Charles, PhD

  1-22

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• IMPACT OF BIG DATA ANALYSIS ON ACCOUNTING INFORMATION SYSTEM

  Adebola Ade, ADEBAYO (Ph.D), Adegboyega ADEBAYO (PhD), Mariam Olubusola NUBERU (PhD), Catherine SANUSI (PhD)

  23-33

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• EARNINGS MANAGEMENT AND FINANCIAL PERFORMANCE OF QUOTED OIL AND GAS COMPANIES IN NIGERIA

  Taiwo Olayemi Afolabi , Michael Manu Ijakoli, Lukman Olatunji Salman

  34-45

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• EFFECT OF FIRM TRAITS ON THE OPERATING PERFORMANCE OF LISTED CONSUMER GOODS FIRMS IN NIGERIA: 2012-2024

  Dr. Joseph Ogwu Elom, Omeh Simon Nweke ,  Dr. Roseline  Ngozi Nwuzor , Alita Gracious Ogechidinma

  46-61

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• ACCOUNTING SOFTWARE DEPLOYMENT AND CORPORATE PROFITABILITY IN MODERN ERA: EVIDENCE FROM LISTED INDUSTRIAL GOODS FIRMS IN NIGERIA

  Ikwuo, Ama Kalu, Ph.D , Otuagoma Florence Onororakpoene ,  Dr. Enyinnaya Oko Egwu

  62-77

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• CORPORATE TAX REVENUES ON GOVERNMENT CAPITAL EXPENDITURES IN NIGERIA

  OKWU, Peter Ifeanyi. PhD; ACA, NWEKE-Charles Uchenna Esther PhD , EMUOBOSA, Ogheneovo John                                              , OKETA, Eunice Chiamaka

  78-94

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• MANAGEMENT ACCOUNTING INNOVATIONS AND ORGANIZATIONAL COMPETITIVENESS: A CURSORY LOOK

  Ewogu John Uchechukwu , Dr. Onuoha Perpetua Ijeoma

  95-110

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• IMPACT OF VALUE ADDED TAX (VAT) REVENUE ALLOCATION ON ECONOMIC GROWTH IN NIGERIA (2004-2024)

  Ituma, Chinweolu Eke, Elom, Joseph Ogwu, Nwite, Shadrach Chibuzor, Onyibe Jeremiah Umoke

  111-128

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• CREATIVE ACCOUNTING, STAKEHOLDER TRUST AND OPERATIONAL PERFORMANCE OF SELECTED DEPOSIT MONEY BANKS IN NIGERIA

  Oyedare, Olufemi A. , Adedipe, Oluwaseyi A.  

  129-146

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• EFFECTS OF CASHLESS TRANSACTIONS ON THE FINANCIAL PERFORMANCE OF DEPOSIT MONEY BANKS IN NIGERIA (2010-2023)

  Lekpa Edward Teerah , Dr. G. C. Nwambeke, Prof. F. O. Ogiji,   Dr. Victory Barileera Sagbara

  147-163

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• LEVERAGING MANAGEMENT ACCOUNTING TOOLS FOR STRATEGIC DECISION-MAKING AMONG SMALL AND MEDIUM SCALE ENTERPRISES (SMES) IN NIGERIA

  Onyeabor Eze Emmanuel , Dr. Onuoha Perpetua Ijeoma, Dr Joseph O. Elom

  164-173

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• MANAGEMENT ACCOUNTING PRACTICES AS CATALYSTS FOR STRATEGIC DECISION-MAKING AND SUSTAINABILITY IN THE OIL AND GAS SECTOR

  Akuma Lawrence Okoro, Dr. Onuoha Ijeoma Perpetua

  174-180

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• EFFECT OF FINANCIAL EFFICIENCY ON FOREIGN INVESTMENT FLOWS IN NIGERIA

  Zainab Husseini ABDUL, Abdulkarim Shuaibu ALHASSAN, NWOSU, N. Nnanna

  181-200

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• REVISITING RESPONSIBILITY ACCOUNTING AS A PERFORMANCE CONTROL FRAMEWORK IN DECENTRALIZED ORGANIZATIONS: AN EMPIRICAL PERSPECTIVE

  Akaniru-Nonso  Lynda  Chinyere , Dr. Onuoha Perpetua Ijeoma, Dr Joseph O. Elom

  201-211

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• TREASURY SINGLE ACCOUNT (TSA) AND NIGERIA’S ECONOMIC JOURNEY: A CRITIQUE

  Dr. Mgbada, Friday Nwome , Dr. Mbam John Nwuguru , Egbeh, Felicia

  212-217

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• IMPACT OF FEDERAL GOVERNMENT AGGREGATE EXPENDITURE ON ECONOMIC GROWTH IN NIGERIA (2000-2022)

  Ogah Lawretta Chinenye, Dr. U. C. Chukwu

  218-233

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• AUDIT COMMITTEE ATTRIBUTES AND SUSTAINABILITY REPORTING DISCLOSURES OF MULTINATIONAL MANUFACTURING COMPANIES IN NIGERIA: EMPIRICAL EVIDENCE FROM FMOLS AND DOLS

  Ololade Babatunde Moses, Adejumo   Isiaka Adebisi, Worimegbe Temitope Mariam, Ojedele Mofoluwaso Iyabo           

  234-253

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• IMPACT OF DIGITAL INNOVATIONS ON ACCOUNTING PRACTICES IN SMART CITIES INITIATIVES: EVIDENCE FROM NIGERIA

  Ajibola Khairat Taiwo, Aliu Olanrewaju Atanda Ph.D.

  254-266

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• MODERATING EFFECT OF PUBLIC DEBT ON THE RELATIONSHIP BETWEEN GOVERNANCE EXPENDITURE AND ECONOMIC GROWTH IN NIGERIA

  OBI-KEGUNA Ann Nwakaego , Musa.Mohammed Naburgi, Ph.D   , Samuel Andrew Nwankwo

  267-277

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• MODERATING EFFECT OF FIRM SIZE ON THE RELATIONSHIP OF DENVIRONMENTAL COST AND FINANCIAL PERFORMANCE OF LISTED CONSUMER GOODS FIRMS IN NIGERIA

  Samuel Andrew Nwankwo , Musa Mohammed Naburgi, Ph.D   , OBI-KEGUNA Ann Nwakaego

  278-291

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• EFFECT OF AUDIT FIRM ATTRIBUTES ON FINANCIAL REPORTING QUALITY OF LISTED DEPORSIT MONEY BANKS IN NIGERIA MODERATED BY AUDIT COMMITTEE FINANCIAL EXPERTISE

  DOSHIRU, Musa Umar. PhD , SALIU, Saheed Temitope

  292-304

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• EFFECT OF ENVIRONMENTAL COST AND LIABILITY RECOGNITION ON FINANCIAL REPORTING QUALITY OF LISTED DEPOSIT MONEY BANKS IN NIGERIA

  Ajanaku Muyiwa Adewale, Iyere Samuel Iheonkhan, Shamshudeen Babatunde Ogunjimi`

  305-319

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• EFFECT OF BOARD ATTRIBUTES ON EARNINGS MANAGEMENT OF LISTED CONSUMER GOODS COMPANIES IN NIGERIA

  Suleiman Mudasiru, M. M. Naburgi, I. A. Olotu

  320-334

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• EFFECT OF DEBT FINANCING AND EQUITY FINANCING ON FIRM VALUE OF QUOTED MANUFACTURING COMPANIES IN NIGERIA

  Sule John  Shilo, Abdullahi A. Musa                                          

  335-350

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• MODERATING EFFECT OF BOARD DIVERSITY ON THE RELATIONSHIP BETWEEN ENVIRONMENTAL, SOCIAL, AND GOVERNANCE DISCLOSURE QUALITY AND VALUE OF LISTED INDUSTRIAL GOODS COMPANIES IN NIGERIA

  NABURGI, Musa Mohammed Ph.D , DOSHIRU, Musa Umar. PhD, YUSUF Mohammed Muktar

  351-362

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• CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE AND INVESTOR CONFIDENCE: THE MODERATING ROLE OF INSTITUTIONAL OWNERSHIP AMONG LISTED CONSUMER GOODS FIRMS IN NIGERIA

  NABURGI, Musa Mohammed Ph.D, BABA  Adamu Shuaib

  363-382

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• AUDIT COMMITTEE ATTRIBUTES AND FINANCIAL REPORTING QUALITY OF LISTED DEPOSIT MONEY BANKS IN NIGERIA

  A Musa, A. S. Alhassan, H. K. Benjamin

  383-398

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