International records × 1880 ×
Long-Run Cointegration between Socio-Economic Drivers and Environmental Sustainability in Nigeria
openalex authorships.countries:NG,primary topic.subfield.id:3320|3321|3308|1202|3303|3312|2002|2000|2003 + local /\bnige
Financial inclusion and performance of microfinance banks in Nigeria
openalex authorships.countries:NG,primary topic.subfield.id:3320|3321|3308|1202|3303|3312|2002|2000|2003 + local /\bnige
In this study, the impact of financial inclusion on the performance of microfinance banks in Nigeria was examined considering the continued problem of financial access, inadequate deposit mobilisation and unequal financial institution outreach despite all the efforts made in the…
Public Debt, Fiscal Policy and Economic Growth in Nigeria
openalex authorships.countries:NG,primary topic.subfield.id:3320|3321|3308|1202|3303|3312|2002|2000|2003 + local /\bnige
This paper examined the impact of public debt and fiscal policy on Nigeria’s economic growth using the Autoregressive Distributed Lag (ARDL) model. The annual time-series data from 1981 to 2023 were obtained from the Central Bank of Nigeria Statistical Bulletin and the World Bank…
Perception of Church Members on Stewardship and Financial Accountability in Lagos State, Nigeria
openalex authorships.countries:NG,primary topic.subfield.id:3320|3321|3308|1202|3303|3312|2002|2000|2003 + local /\bnige
The growing scale and complexity of church activities have heightened public concern regarding financial accountability, transparency, and ethical stewardship among church leaders. While existing literatures have examined church governance and financial misconduct, limited empiri…
International public sector accounting standards compliance and financial reporting quality of ministries, departments and agencies in Rivers State
openalex authorships.countries:NG,primary topic.subfield.id:3320|3321|3308|1202|3303|3312|2002|2000|2003 + local /\bnige
As the demand for transparency and accountability in public financial management has been on the rise, there is a need to have the International Public Sector Accounting Standards (IPSAS) effectively implemented in Government institutions. The implementation of compliance to the…
DNS Policy as Driver and Barrier: Investigating the Intersection of Security, Governance, and Innovation in Nigeria’s Digital Economy
openalex authorships.countries:NG,primary topic.subfield.id:3320|3321|3308|1202|3303|3312|2002|2000|2003 + local /\bnige
The DNS stands as a backbone of the internet infrastructure that drives the digital economy globally. Its policies profile governance structures, impact cybersecurity resilience, and govern innovation potentials. In Nigeria, the digital economy contributed approximately 18.44 per…
Strategic marketing innovations and organizational performance of commercial banks in South-South, Nigeria
openalex authorships.countries:NG,primary topic.subfield.id:3320|3321|3308|1202|3303|3312|2002|2000|2003 + local /\bnige
With the new dynamic and competitive banking environment, commercial banks now have to think in term of marketing innovations to develop its performance in order to remain profitable. This study examined the relationship between strategic marketing innovations and commercial bank…
Causal relationship between tax structure and human development index in Nigeria
openalex authorships.countries:NG,primary topic.subfield.id:3320|3321|3308|1202|3303|3312|2002|2000|2003 + local /\bnige
This study examined the causal relationship between tax structure and the Human Development Index (HDI) in Nigeria over the period 2006–2025. The study adopted an ex-post facto research design and utilized annual secondary time series data. Data on Company Income Tax, Customs and…
The Impact of Insurgency and Insecurity on Forestry and Wildlife in Northern Nigeria: Challenges and Pathways for Sustainable Recovery
openalex authorships.countries:NG,primary topic.subfield.id:3320|3321|3308|1202|3303|3312|2002|2000|2003 + local /\bnige
Northern Nigeria has experienced persistent insecurity driven by terrorism, banditry, kidnapping, and land-related conflicts. Beyond the humanitarian and socio-economic consequences, these crises have significantly impacted forestry resources and wildlife conservation. This paper…
Personal Income Tax Reform and Tax Revenue Performance in Sub Sahara Africa 2000-2022
openalex authorships.countries:NG,primary topic.subfield.id:3320|3321|3308|1202|3303|3312|2002|2000|2003 + local /\bnige
The study evaluated effect of Personal Income Tax reforms on tax revenue performance in Sub Sahara Africa for the period 1999 to 2022. Three countries were used in the study, Nigeria, Mali and Burkina Faso. Tax revenue performance was measured by tax GDP (TGDP) ratio . Among the…
Effect of exchange rate on inflation in Nigeria
openalex authorships.countries:NG,primary topic.subfield.id:3320|3321|3308|1202|3303|3312|2002|2000|2003 + local /\bnige
Previous studies on inflation determinants in Nigeria present mixed findings. For instance, Ilemona and Ibrahim (2017) and Inam (2015) report that the exchange rate and money supply exert a negative and insignificant influence on inflation. Conversely, Nuhu (2021) finds these sam…
Theological Assessment of Auditing Effects on Fraud Detection and Prevention in Lagos Mainland Diocese
openalex authorships.countries:NG,primary topic.subfield.id:3320|3321|3308|1202|3303|3312|2002|2000|2003 + local /\bnige
Nigeria ranks fifth in a global survey on cybercrime activities, following the US, China, Russia, and Ukraine. The World Cybercrime Index identifies Nigeria as a major hotspot for cybercrime, fraud, and corruption. Despite auditing being crucial for financial accountability, frau…
Sustainable Voluntary Tax Compliance Systems and Economic Development in Nigeria: A Survey-Based Regression Analysis
openalex authorships.countries:NG,primary topic.subfield.id:3320|3321|3308|1202|3303|3312|2002|2000|2003 + local /\bnige
The study investigates the effect of sustainable voluntary tax compliance systems on economic development in Nigeria by examining three institutional and behavioural determinants: taxpayer education and awareness, tax administration efficiency, and trust in government and tax tra…
spatial analysis of traditional medicine utilization and its influence on post covid-19 healthcare choices in nigeria
openalex authorships.countries:NG,primary topic.subfield.id:3320|3321|3308|1202|3303|3312|2002|2000|2003 + local /\bnige
The COVID-19 pandemic significantly influenced healthcare seeking behaviour across Nigeria, leading to renewed interest in traditional medicine as both a preventive and therapeutic option. During the pandemic, many households relied on herbal remedies and indigenous healthcare pr…
Environmental and Infrastructural Impacts of the 2024 Flood on the Food Supply Chain in Bauchi State, Nigeria: A Mixed-Methods Assessment
openalex authorships.countries:NG,primary topic.subfield.id:3320|3321|3308|1202|3303|3312|2002|2000|2003 + local /\bnige
Background: Flooding is Nigeria’s most frequent environmental disaster and a recurrent threat to food security in agrarian regions. This study examined how the August 2024 floods disrupted the food supply chain — from farm to market to household plate — across six Local Governmen…
Prophetic witness across waters: Faith, oil and the struggle for resource justice from the Niger delta to The Americas: A Pan-African perspective
openalex authorships.countries:NG,primary topic.subfield.id:3320|3321|3308|1202|3303|3312|2002|2000|2003 + local /\bnige
The rich natural oil endowments of the country Nigeria remain juxtaposed with numerous socio-economic problems, thus calling into question the issues of good governance, social justice, and accountability in Nigeria. The present paper seeks to analyze the interaction of oil, fait…
Financial regulatory Architcture in Nigeria: A cusory review
openalex authorships.countries:NG,primary topic.subfield.id:3320|3321|3308|1202|3303|3312|2002|2000|2003 + local /\bnige
Nigeria’s financial regulatory architecture plays a critical role in maintaining financial stability, promoting market integrity, protecting consumers, and fostering economic growth. However, the increasing complexity of financial markets, technological innovation and the emergen…
AN EXAMINATION OF THE OBLIGATIONS OF THE NIGERIAN POLICE UNDER THE ADMINISTRATION OF CRIMINAL JUSTICE ACT 2015: CHALLENGES AND THE WAY FORWARD
openalex authorships.countries:NG,primary topic.subfield.id:3320|3321|3308|1202|3303|3312|2002|2000|2003 + local /\bnige
The Administration of Criminal Justice Act (ACJA) was enacted by the Nigerian National Assembly in 2015 to repeal the Criminal Procedure Code and the Criminal Procedure Act which were both in operation in the Northern and Southern regions of Nigeria respectively. It introduces so…
APPRAISAL OF THE APPLICATION OF FIREARMS ACT ON MEMBERS OF THE ARMED FORCES OF NIGERIA
openalex authorships.countries:NG,primary topic.subfield.id:3320|3321|3308|1202|3303|3312|2002|2000|2003 + local /\bnige
The regulation of firearms is a critical aspect of maintaining law and Order within any nation, and Nigeria is no exception. The Firearms Act CAP F28, enacted as part of the laws of the Federation of Nigeria in 2004, serves as the primary legal instrument governing the possession…
The Evolution of Trademark Law in Nigeria: History, Reform and Limits
openalex authorships.countries:NG,primary topic.subfield.id:3320|3321|3308|1202|3303|3312|2002|2000|2003 + local /\bnige
Trademark law has historically evolved in response to shifts in commercial organisation, from ownership marks and guild-based liability to modern source identification and goodwill protection. Yet the digitally connected marketplace — platform-based trade, non-traditional brandin…
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