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  1. Forensic Accounting and Financial Integrity in the Nigerian Public Sector

    OpenAlex research · 2026-08-12 · Document · 1 file

    openalex authorships.countries:NG,primary topic.subfield.id:3320|3321|3308|1202|3303|3312|2002|2000|2003 + local /\bnige

    This study examines the role of forensic accounting in enhancing fraud detection and promoting financial integrity within the Nigerian public sector. Persistent issues such as systemic corruption, weak internal controls, and poor financial oversight continue to undermine public a…

  2. The Relationship between Stock Returns and Inflation in the Era of COVID-19 in Nigeria: A Test of Fisher’s Hypothesis

    OpenAlex research · 2026-08-12 · Document · 1 file

    openalex authorships.countries:NG,primary topic.subfield.id:3320|3321|3308|1202|3303|3312|2002|2000|2003 + local /\bnige

    The study examined the relationship between stock returns and inflation in Nigeria. It also put to test, the applicability of Fisher’s hypothesis during COVID-19 pandemic. Weekly time series data that covered the period between 27th February, 2020 and 26th February, 2021 were use…

  3. Oil Price Shocks, Monetary Policy Transmission and Exchange Rate Stability in Nigeria

    OpenAlex research · 2026-08-12 · Document · 1 file

    openalex authorships.countries:NG,primary topic.subfield.id:3320|3321|3308|1202|3303|3312|2002|2000|2003 + local /\bnige

    This study investigates the empirical effects of global oil price shocks on core monetary policy transmission channels and exchange rate stability in Nigeria, utilizing selected net oil-importing and net oil-exporting African economies as a comparative baseline. Grounded in the t…

  4. Liquidity Regulation and Bank Performance: Evidence from Nigeria

    OpenAlex research · 2026-08-13 · Document · 1 file

    openalex authorships.countries:NG,primary topic.subfield.id:3320|3321|3308|1202|3303|3312|2002|2000|2003 + local /\bnige

    This study examined the effect of liquidity regulation on the performance of commercial banks in Nigeria over the period 1990 to 2025. The specific objectives were to ascertain the effect of liquidity regulation on bank profitability, operational efficiency and market valuation,…

  5. Trade Openness, Industrial Development and Employment Generation in Nigeria

    OpenAlex research · 2026-08-13 · Document · 1 file

    openalex authorships.countries:NG,primary topic.subfield.id:3320|3321|3308|1202|3303|3312|2002|2000|2003 + local /\bnige

    This paper examined the effects of trade openness and industrial output on employment creation in Nigeria between 1981 and 2022. The challenge of employment creation is one of the key macroeconomic issues in Nigeria even as more integration into the global economy and industrial…

  6. Hybrid Work Practices and Organisational Commitment in Airtel Nigeria

    OpenAlex research · 2026-08-13 · Document · 1 file

    openalex authorships.countries:NG,primary topic.subfield.id:3320|3321|3308|1202|3303|3312|2002|2000|2003 + local /\bnige

    The pandemic of COVID-19 has drastically emphasized the importance of hybrid work practice even though these have existed in the market beforehand. The aim of this study is to investigate the effect of hybrid work practices on organisational commitment in Airtel Nigeria Ltd. A de…

  7. Tax Audit and Investigation: Issues on Corporate Tax Compliance, In Kogi state-Nigeria

    OpenAlex research · 2026-08-14 · Document · 1 file

    openalex authorships.countries:NG,primary topic.subfield.id:3320|3321|3308|1202|3303|3312|2002|2000|2003 + local /\bnige

    The study assessed the tax audit and investigation on corporate tax compliance in Kogi State as a case study. The specific objectives of the study were to examines the effect of tax audit intensity on corporate compliance in Kogi state, Nigeria and to Assess the impact of tax inv…

  8. An Empirical Analysis of Tax Revenue and Government Spending in Nigeria (2012-2023)

    OpenAlex research · 2026-08-14 · Document · 1 file

    openalex authorships.countries:NG,primary topic.subfield.id:3320|3321|3308|1202|3303|3312|2002|2000|2003 + local /\bnige

    This study empirically assessed the effect of tax revenue on government spending in Nigeria. The study specifically examined the effect of tax revenue on government consumption expenditure; assess the effect of value-added tax on government consumption expenditure in Nigeria. Thi…

  9. Security Management and Pipeline Protection in Niger Delta, 2015– 2025

    OpenAlex research · 2026-08-14 · Document · 1 file

    openalex authorships.countries:NG,primary topic.subfield.id:3320|3321|3308|1202|3303|3312|2002|2000|2003 + local /\bnige

    This study examined security management and pipeline protection in the Niger Delta, Nigeria, between 2015 and 2025, with specific focus on the role of private security firms in safeguarding critical oil infrastructure in Rivers, Bayelsa, and Delta States. The persistent failure o…

  10. Optimizing Energy Consumption for Sustainable Development in Nigeria: A Data-Driven Analysis

    OpenAlex research · 2026-08-14 · Document · 1 file

    openalex authorships.countries:NG,primary topic.subfield.id:3320|3321|3308|1202|3303|3312|2002|2000|2003 + local /\bnige

    This study examined the dynamic relationship between energy consumption and sustainable development in Nigeria. Utilizing annual data from 1990 to 2024, the analysis applied structural equation modelling of the form of Seemingly Unrelated Regression model and other econometric fr…

  11. The Psychology of Persuasion: Effect of Influencer Marketing on Consumer Purchase Behaviour for Beverage Products in Anambra State of Nigeria

    OpenAlex research · 2026-08-14 · Document · 1 file

    openalex authorships.countries:NG,primary topic.subfield.id:3320|3321|3308|1202|3303|3312|2002|2000|2003 + local /\bnige

    The intense competition arising from the production and marketing of different brands of beverage products in Anambra State of Nigeria is the motivation that instigated this study. To address this problem, this study examined how influencer marketing affects consumer purchase beh…

  12. Firm Size and Share Prices of Listed Consumer Goods Firms in Nigeria

    OpenAlex research · 2026-08-14 · Document · 1 file

    openalex authorships.countries:NG,primary topic.subfield.id:3320|3321|3308|1202|3303|3312|2002|2000|2003 + local /\bnige

    The aim of the study was to ascertain the effect of firm size on market price per share of listed firms in Nigeria. The study was underpinned on the Signaling theory. Firm size was proxied using: number of employees, turnover and total assets while share prices was measured by an…

  13. Film Attractiveness and Viewer Loyalty for the sustainability of the Movie Industry in Nigeria: The mediation of viewer Satisfaction

    OpenAlex research · 2026-08-14 · Document · 1 file

    openalex authorships.countries:NG,primary topic.subfield.id:3320|3321|3308|1202|3303|3312|2002|2000|2003 + local /\bnige

  14. Economic Cost of Conflict and Socio-Development in Rural Communities in the Niger Delta Area of Nigeria

    OpenAlex research · 2026-08-14 · Document · 1 file

    openalex authorships.countries:NG,primary topic.subfield.id:3320|3321|3308|1202|3303|3312|2002|2000|2003 + local /\bnige

    Whether as a divergent of interest or as a prolonged armed struggle, conflict connotes a situation of crises. It is destructive and retards development. This paper examined economic cost of conflict and socio-development in selected rural communities in the Nigeria Delta Area of…

  15. Evaluation of Fundamental Concerns of Public Financial Management and Efficient Reform Infrastructure: The Case of Nigeria

    OpenAlex research · 2026-08-14 · Document · 1 file

    openalex authorships.countries:NG,primary topic.subfield.id:3320|3321|3308|1202|3303|3312|2002|2000|2003 + local /\bnige

    The efficiency of the public service is largely driven by an efficient public financial management (PFM), which has a core responsibility of promoting public finance in allocating resources, distributing goods and services, and in stabilizing the economy. The joint effects of the…

  16. Fabric Face- Mask Construction and Sales; A Skills for Optimizing Human Capital Development for Sustainable Family Living Amid COVID-19 Pandemic and Socio-Economic Challenges in Yobe State, Nigeria

    OpenAlex research · 2026-08-14 · Document · 1 file

    openalex authorships.countries:NG,primary topic.subfield.id:3320|3321|3308|1202|3303|3312|2002|2000|2003 + local /\bnige

    This study researched on Fabric face Mask Construction Skills; A Strategy for Optimizing Human Capital Development for Sustainable Family Living amid Socio-Economic Challenges in Yobe State. Survey design method was adopted. Four research questions guided the study. Population of…

  17. Federal Government Indirect Tax Revenue and Income Distribution in Nigeria (2000-2023)

    OpenAlex research · 2026-08-14 · Document · 1 file

    openalex authorships.countries:NG,primary topic.subfield.id:3320|3321|3308|1202|3303|3312|2002|2000|2003 + local /\bnige

    The examined the effect of federal government indirect tax revenue on income distribution in Nigeria from 2000 -2023, using value added tax, and custom and excise duty tax as the independent variables. Ex Post Facto research design was adopted for the study. Data were extracted f…

  18. Modelling Industrial Sector Performance on Economic Development in Nigeria

    OpenAlex research · 2026-08-14 · Document · 1 file

    openalex authorships.countries:NG,primary topic.subfield.id:3320|3321|3308|1202|3303|3312|2002|2000|2003 + local /\bnige

    This study examined the effect of industrial sector performance on economic development in Nigeria, with emphasis on the manufacturing, crude oil and natural gas, construction, and electricity subsectors, while real GDP per capita served as the proxy for economic development. Ann…

  19. Dual Effect of Capital Adequacy on Bank Performance: Evidence from Profitability and Efficiency Measures in Nigerian Commercial Banks

    OpenAlex research · 2026-08-14 · Document · 1 file

    openalex authorships.countries:NG,primary topic.subfield.id:3320|3321|3308|1202|3303|3312|2002|2000|2003 + local /\bnige

    This study examines the dual effect of capital adequacy on the performance of commercial banks in Nigeria by jointly analysing profitability and operational efficiency outcomes in Nigeria using annual time series data covering the period from 1991 to 2025. Employing an Autoregres…

  20. Job Satisfaction and Organizational Sustainability in Nigerian Petroleum Refining Companies 2014 - 2025

    OpenAlex research · 2026-08-14 · Document · 1 file

    openalex authorships.countries:NG,primary topic.subfield.id:3320|3321|3308|1202|3303|3312|2002|2000|2003 + local /\bnige

    This study examined the impact of job satisfaction on organizational sustainability in Nigerian National Petroleum Company Limited, 2014 - 2025. The human capital theory was adopted as the study’s analytical framework. The study adopted descriptive survey research design. The pop…

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