Vol. 1 No. 2 (2026)

Articles

• Internal Audit Techniques and Fraud Rate in Tertiary Institutions: A Study of University of Calabar

  Haruna Sezuo Adamu, U E Usang Obal, Blessing Andem Effiong (Author)

  91-101

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• The Impact of High Interest Rates on Economic Growth in Nigeria: A Critical Analysis of the Central Bank’s Monetary Policy

  Confidence Eteng, Peter Numaliya Felicity, Jonathan Olorunmo (Author)

  1-14

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• Beyond institutional enforcement: A multi-layered social accountability framework for proactive fraud reduction in Nigeria's public sector

  Solomon Andortan Andortan, Bassey E Bassey (Author)

  15-22

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• Islamic auditing: principles, success drivers, challenges, and future direction – a systematic literature review

  Raiya Nasser Ali AL-Bahlani, Abdurrahman Pantamee Adamu (Author)

  29-33

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• Effect of audit tenure and financial reporting quality among listed firms in Nigeria

  Kenny Esosa Orumwense, Emoarehi Eriki (Author)

  68-79

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• Unlocking business growth through free and special economic zones: Evidence from companies in Oman

  Marwa Sultan Mohammed Al Kindi, Armayau Alhaji Sani (Author)

  23-28

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• Innovative Financing Models and Sustainable Development in the Nigerian Agricultural Sector: A Conceptual and Theoretical Review

  Musa Mohammed Abdulkarim, Umar Abubakar, Aliyu Abdullahi Ahmed, Maarufah Abdulmalik Mohammed (Author)

  80-90

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• Effect of corporate governance on financial reporting quality: A study of Nigerian banking sector

  Hassan Ahmed Ahmed, Helen Oluwtoyin Adebayo, Kolawole Babajide, Abdussalam Zainab, Fidelia Nwoye, Abdullahi Awaisu Aliyu (Author)

  44-57

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• Effect of the anti-money laundering/counter financing terrorism act 2013, on deposit mobilization of deposit money banks in Nigeria

  Yakubu Umar, Yusuf Sani, Adamu Adamu Idris (Author)

  34-43

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• Beyond investigation: Forensic accounting techniques and enforcement outcomes in the Economic and Financial Crimes Commission

  Rihanat Onize Amin, Ibrahim Yakasai Aminu, Josephine Chinelo Ene (Author)

  58-67

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• Internal control, fraud prevention, and financial accountability in tertiary institutions

  Nura Isah, Muhammad Tijjani Ahmad, Rabiu Ismail, Rabiu Iliya (Author)

  102-112

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