BHUDR: BINGHAM UNIVERSITY DIGITAL REPOSITORY: Recent submissions

  • Impact of Contributory Pension Scheme on the Growth of Nigerian Economy 
    ARUMONA, Jonah; OGBAJE, Daniel; OBAFEMI, Ojo Benjamin (BINGHAM INTERNATIONAL JOURNAL OF ACCOUNTING AND FINANCE (BIJAF) Vol 1, No 1, 2020-10)
    The study examined the impact of contributory pension scheme on the growth of Nigeria economy. The primary aim of this study is to determine how Retirement Savings Account contributes to Nigeria economic growth. The study ...
  • Impact of Working Capital Management on the Performance of Manufacturing Firms in Nigeria 
    DANIEL, Emmanuel; AZA, Solomon; JACOB, Jeremiah (BINGHAM INTERNATIONAL JOURNAL OF ACCOUNTING AND FINANCE (BIJAF) Vol 1, No 1, 2020-10)
    This study examines the impact of working capital management on the performance of manufacturing firms (Beta Glass Nig. Plc). The primary objective was to examine the extent to which cash conversion cycle management affect ...
  • Effects of Audit Firm Size on Earning Management of Listed Consumer Goods Companies in Nigeria 
    ORBUNDE, Bemshima; LAMBE, Isaac; JOEL, Kabra Eleazar (BINGHAM INTERNATIONAL JOURNAL OF ACCOUNTING AND FINANCE (BIJAF) Vol 1, No 1, 2020-10)
    Earnings management is a problem reported in many different backgrounds. many studies on audit quality highlighted that there is a connection between the audit quality and earnings management. The prior study’s findings ...
  • Effect of Loan Loss Provision on Revenue Recognition of Deposit Money Banks (DMBs) in Nigeria 
    LAMBE, Isaac; OLA, Miriam Hilda (BINGHAM INTERNATIONAL JOURNAL OF ACCOUNTING AND FINANCE (BIJAF) Vol 1, No 1, 2020-10)
    This study examines the effect of loan loss provision on revenue recognition of listed deposit money banks (DMBs) in Nigeria. Secondary sources of data were used from the annual reports, and financial statement of the ...
  • Impact of Forensic Accounting on Fraud Prevention in Nigeria Public Sector 
    OGAH, Inalegwu (BINGHAM INTERNATIONAL JOURNAL OF ACCOUNTING AND FINANCE (BIJAF) Vol 1, No 1, 2020-10)
    The study examines forensic accounting and fraud prevention in Nigeria public sector by using some selected studies from within and outside Nigeria. The objectives of the study are to determine how forensic accounting ...
  • Impact of Auditor Independence on Accountability and Transparency in Corporate Organizations in Nigeria 
    YOHANNA, Longdi Faith (BINGHAM INTERNATIONAL JOURNAL OF ACCOUNTING AND FINANCE (BIJAF) Vol 1, No 1, 2020-10)
    The study seeks to examine the impact of auditor independence on accountability and transparency of corporate organization in Nigeria. There are factors that constitute threats to the independence of an auditor. The ...
  • Effect of Creative Accounting Technique on Financial Statement of Organizations in Nigeria 
    ADEYEYE, Janet (BINGHAM INTERNATIONAL JOURNAL OF ACCOUNTING AND FINANCE (BIJAF) Vol 1, No 1, 2020-10)
    This study empirically examined the impact of creative accounting techniques on firm financial statement. Creative accounting was measured by asset structure (Using Cookie Jar Reserves), capital structure (Creative Acquisition ...
  • Impact of Contributory Pension Scheme on Workers’ Investments and Savings in Nigeria 
    ABDULKADIR, Magdalene Ugwuatuamara (BINGHAM INTERNATIONAL JOURNAL OF ACCOUNTING AND FINANCE (BIJAF) Vol 1, No 1, 2020-10)
    This paper analyses the Impact of Contributory Pension Scheme on employee savings and investment in Nigeria. The study derived its source of data mainly from Secondary Data and not a Primary Data. The paper concentrated ...
  • Effect of Information Management System on Revenue Generation in Nigeria 
    OKWOLI, Sunday (BINGHAM INTERNATIONAL JOURNAL OF ACCOUNTING AND FINANCE (BIJAF) Vol 1, No 1, 2020-10)
    At the inception of business environment, it was all man and organization both in public and private sectors in respect of the desire for huge revenue intended to be generated. Little or complete absence of technological ...
  • Effect of Audit Independence on Public Sector Performance in Nigeria 
    NJOKU, Ikenna Obinna (BINGHAM INTERNATIONAL JOURNAL OF ACCOUNTING AND FINANCE (BIJAF) Vol 1, No 1, 2020-10)
    Audit independence has been acknowledged as an important mechanism in mitigating information asymmetry. This is because it ensures that the auditor presents objective views, which are reliable and truthful about the financial ...
  • Impact of Audit Practice on Professional Ethics of Listed Firms in Nigeria 
    EMEBO, Jessica Nkechi (BINGHAM INTERNATIONAL JOURNAL OF ACCOUNTING AND FINANCE (BIJAF) Vol 1, No 1, 2020-10)
    This study assesses the impact of audit practice on professional ethics. Audit practice in Nigeria, as in many other countries, is guided by professional ethical codes of conduct, in addition to statute. The Institute of ...
  • Management Information System and Managerial Decision Making of Business Organisations 
    DINAH, Dinatu Samuel (BINGHAM INTERNATIONAL JOURNAL OF ACCOUNTING AND FINANCE (BIJAF) Vol 1, No 1, 2020-10)
    Decision making is a fundamental aspect of managing any organization, it is the primary function of management. Decisions play significant roles as they determine both managerial and organizational activities of all business ...
  • Effect of Indirect Tax Revenue on Government Expenditure in Nigeria 
    INNOCENT, Agada Samuel (BINGHAM INTERNATIONAL JOURNAL OF ACCOUNTING AND FINANCE (BIJAF) Vol 1, No 1, 2020-10)
    Government expenditure has continued to grow in a stepwise direction without a proportionate increase in revenue generation. The Nigeria economyhas witnessed spiral fall in oil revenue which accounts for its major source ...
  • Effect of Ownership Structure on Accounting Conservatism of Listed Industrial Firms in Nigeria 
    UGBAH, Nduka Chibuike (BINGHAM INTERNATIONAL JOURNAL OF ACCOUNTING AND FINANCE (BIJAF) Vol 1, No 1, 2020-10)
    The study investigated the effect of external audit report on corporate governance in Nigeria. The board objective of the study is to ascertain the relationship between external auditor’s report and corporate governance ...
  • Information and Communication Technology (ICT) and the Development of Accounting Profession in Nigeria 
    KWABE, Mode Vandihe (BINGHAM INTERNATIONAL JOURNAL OF ACCOUNTING AND FINANCE (BIJAF) Vol 1, No 1, 2020-10)
    The study seeks to know how the rapid development of Information and Communication Technologies (ICTs) has effectively facilitated the accounting profession in a way of improving the provision of its products and services ...
  • Effect of Annual Audit Report on Financial Report Quality of Listed Consumer Goods Firms in Nigeria 
    MUSA, Umar Farouk (BINGHAM INTERNATIONAL JOURNAL OF ACCOUNTING AND FINANCE (BIJAF) Vol 1, No 1, 2020-10)
    The study examined audit report practice and financial reporting quality of consumer’s goods firms listed in Nigeria. Data were sourced from the annual reports of selected firmsfor seven (7) years from 2012-2018. The study ...
  • Effect of Cashless Policy on the Financial Performance of Selected Deposit Money Banks (DMBs) in Nigeria 
    PAM, Bunmi (BINGHAM INTERNATIONAL JOURNAL OF ACCOUNTING AND FINANCE (BIJAF) Vol 1, No 1, 2020-10)
    The study investigated the effect of cashless policy on the financial performance of selected deposit money banks in Nigeria. A panel data were Deposit Money Banks in Nigeria" collected from a sample of 14 banks covering ...
  • Manufacturing Sector Growth and Trade Policy in Nigeria 
    Jonathan, Oniore O.; Oghenebrume, Akatugba D. (BINGHAM JOURNAL OF ECONOMICS AND ALLIED STUDIES (BJEAS) VOL. 1 NO. 2, 2018-06)
    Trade policy or openness to trade in an economy has the potential of engendering growth. Theoretically, trade openness can lead to improvements in industrial growth through access to better and cheaper technology, economies ...
  • Capacity Utilization and Unemployment in Nigeria: A Two Stage Least Squares Technique 
    Ugbaka, Malachy A.; Abayomi, Awujola (BINGHAM JOURNAL OF ECONOMICS AND ALLIED STUDIES (BJEAS) VOL. 1 NO. 2, 2018-06)
    This paper investigates the effect of capacity utilization on unemployment in Nigeria between 1981 and 2016 empirically leaning on the model employed by Asta & Zaneta (2010). The paper utilizes time series secondary data ...
  • Impact of Population Growth Rate on Unemployment in Nigeria 
    Abu, Amana Samuel; Akpan, Grace Ubon; Okon, Unyime A.; Marvelous, Aigbedion I. (BINGHAM JOURNAL OF ECONOMICS AND ALLIED STUDIES (BJEAS) VOL. 1 NO. 2, 2018-06)
    The study focuses on the impact of Population growth rate on Unemployment rate in Nigeria. While the specific objectives are to examine the causal effects between population growth rates and unemployment in Nigeria; ascertain ...