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  1. INTERNAL AUDIT EFFECTIVENESS AND PROCUREMENT FRAUD DETECTION IN THE NIGERIAN PUBLIC SECTOR

    OpenAlex research · 2026-07-01 · Document · 1 file

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

    Procurement fraud continues to undermine public financial management across many developing economies, with Nigeria's public sector being particularly vulnerable. This study examined the internal audit effectiveness and procurement fraud detection in the Nigerian Public Sector. U…

  2. Effect of forensic Accounting Techniques on fraud prevention in Plateau State (A Study of Plateau State Internal Revenue Service)

    OpenAlex research · 2026-07-01 · 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 effect of Forensic Accounting Techniques on Fraud Prevention in Plateau State Internal Revenue Service, Nigeria. The population is the staff of Plateau State Internal Revenue Service. The service has a total population of 376 staff. Taro Yamane formula for…

  3. EFFECT OF FORENSIC ACCOUNTING TECHNIQUES ON ELECTRONIC EVIDENCE FOR FRAUD PROSECUTION IN DEPOSIT MONEY BANKS

    OpenAlex research · 2026-07-01 · 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 Forensic Accounting Techniques on Electronic Evidence for fraud prosecution in Deposit Money banks of Plateau State. This study adopted the descriptive survey research. Population consists of six Deposit Money Banks within Jos metropolis, Plateau…

  4. EFFECTS OF FINTECH-BASED LENDING AND FINANCIAL INCLUSION IN NIGERIA

    OpenAlex research · 2026-07-01 · 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 fintech-based lending on financial inclusion in Nigeria with particular emphasis on the roles of digital financial literacy, internet penetration and digital financial infrastructure. A correlational and causal research design was adopted by util…

  5. Effect of International Public Sector Accounting Standards (IPSAS) on Financial Reporting in the Nigerian Public Sectors: A Study of University of Jos

    OpenAlex research · 2026-07-01 · 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 International Public Sector Accounting Standards (IPSAS) on financial reporting in the Nigeria Public Sector, a study of the University of Jos, Jos Plateau State. The population of this study is number of senior staff of Bursary Department of the…

  6. EFFECT OF HEALTH EDUCATION INTERVENTION ON HEALTHCARE SERVICE UTILISATION AMONG FEDERAL COLLEGES OF EDUCATION STUDENTS IN NORTH-WEST NIGERIA: THE ROLE OF ECONOMIC FACTORS

    OpenAlex research · 2026-07-01 · Document · 1 file

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

    Healthcare service underutilisation among college students in resource-constrained settings remains a significant public health concern, with economic factors frequently identified as key barriers. This study examined the effect of a health education intervention on healthcare se…

  7. Government Expenditure On Security and Private Investment in Nigeria

    OpenAlex research · 2026-07-02 · 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 relationship between government expenditure on security and private investment in Nigeria over the period 2000-2024, incorporating inflation and interest rates as additional explanatory variables. Grounded in public goods theory, the study hypothesizes tha…

  8. External Debt and Economic Growth in Nigeria (1990–2023)

    OpenAlex research · 2026-07-03 · 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 impact of external debt on economic growth in Nigeria over the period 1990–2023. Specifically, the study investigates how external debt, debt servicing, exchange rate, and money supply influence Real Gross Domestic Product (RGDP), which serves as a proxy f…

  9. Looking Past English Law: Alternative Dispute Resolution Through the Customary Law Lense in Nigeria

    OpenAlex research · 2026-07-03 · Document · 1 file

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

    Alternative Dispute Resolution (ADR) is often framed within the received English common law system in Nigeria, with emphasis on arbitration, mediation, and conciliation as statutory or court-annexed procedures. Yet, long before the introduction of English law, indigenous Nigerian…

  10. From return decision to reintegration: evidence from return migrants in Kano state, Nigeria

    OpenAlex research · 2026-07-06 · 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 transition from return migration decisions to reintegration outcomes and permanent return intentions among return migrants in Kano State, Nigeria. A mixed methods cross sectional design was implemented in eight purposively selected Local Government Areas o…

  11. Assessment of the Influence of Police Salary Structure on Deviant Behaviour among Officers of the Rivers State Police Command in Nigeria

    OpenAlex research · 2026-07-06 · Document · 1 file

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

    Salary structure is a critical component of employee welfare and an important determinant of motivation, job satisfaction, and organizational behaviour. Within law enforcement agencies, an adequate and equitable salary structure is expected to promote professionalism, ethical con…

  12. When Paying for Care Becomes a Crisis: Affordability Barriers, Coping Strategies, and Financial Consequences of Chronic Illness in Lagos, Nigeria

    OpenAlex research · 2026-07-07 · Document · 1 file

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

    BACKGROUND: Chronic non-communicable disease (NCD) care in Nigeria remains largely financed out of pocket, exposing households to affordability barriers and harmful coping strategies. This study examined the prevalence and patterning of affordability barriers, financial coping st…

  13. Environmental Threat Assessment and the Role of Urban Planning in Sustainable Recreational Centre Management in Federal Capital City of Abuja, Nigeria

    OpenAlex research · 2026-07-07 · Document · 1 file

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

    Urban recreational centres constitute an important component of sustainable urban development by providing ecosystem services, leisure opportunities, social interaction, and environmental benefits. However, increasing urbanization and population growth have intensified environmen…

  14. Exchange Rate Volatility and Inflation Pass-Through: An Assessment of Imported Inflation in Nigeria

    OpenAlex research · 2026-07-07 · Document · 1 file

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

    The study examines the extent to which exchange rate volatility contributes to inflation pass-through in Nigeria, with particular emphasis on imported inflation dynamics, using data spanning 2000 to 2025 and an Autoregressive Distributed lagged (ARDL) model for the estimation. Th…

  15. Mobile Payments and Poverty Reduction in Nigeria: An Econometric Analysis

    OpenAlex research · 2026-07-08 · 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 relationship between mobile payment systems and poverty reduction in Nigeria from 1999 to 2024, employing an econometric analysis. Specifically, it examines the effects of Unstructured Supplementary Service Data (USSD) payments and mobile banking appli…

  16. Oil Pollution, Environmental Injustice, and the Crisis of Girl-Child Education in Nigeria’s Niger Delta, 1956–2020

    OpenAlex research · 2026-07-08 · Document · 1 file

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

    Oil extraction in Nigeria’s Niger Delta has caused extensive environmental degradation, which disproportionately affected girls’ access to education between 1956 and 2020. This study examines how oil spills, gas flaring, deforestation, and water contamination led to the collapse…

  17. Evaluating The Resilience of Internally Displaced Persons in Addressing Modern Slavery in IDP Camps in Federal Capital Territory, Abuja, Nigeria

    OpenAlex research · 2026-07-08 · Document · 1 file

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

    Modern slavery remains a critical yet underexplored challenge within Internally Displaced Persons (IDP) camps in Nigeria. This study evaluates the resilience of internally displaced persons (IDPs) in addressing modern slavery within informal camps in the Federal Capital Territory…

  18. Peer Influence, Environmental Awareness, and Social Pressure as Determinants of Solar PV Adoption among SMEs in Akinyele LGA, Oyo State

    OpenAlex research · 2026-07-08 · 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 social and behavioral determinants of solar photovoltaic (PV) adoption among Small and Medium Enterprises (SMEs) in Akinyele Local Government Area of Oyo State, Nigeria. The study employed a quantitative research design using structured questionnaires admi…

  19. Energy Consumption and Standard of Living in Nigeria

    OpenAlex research · 2026-07-08 · Document · 1 file

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

    This study determined the effect of energy consumption on standard of living, measured by per capita income, in Nigeria from 1990 to 2023. Energy consumption was proxied by electricity consumption, natural gas consumption, solar energy consumption, and hydropower energy. The stud…

  20. Carbon Border Adjustment Mechanism and Nigeria's Manufacturing Sector: Perspective from the EU for Bilateral Industrial Competitiveness

    OpenAlex research · 2026-07-15 · Document · 1 file

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

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