Volume 11, Issue 6
Published November, 2026

• Forensic Accounting and Fraud Control in Nigeria: A Critical Review of Literature
  Journal Article

  
  Oghenekome Tina Ashafoke, Godfrey Anukun & Abigail Forson
  

  Benford’s Law Computer-Assisted Audit Techniques Data Analytics Digital Forensics Forensic Accounting Fraud Control Nigeria

  Volume 11, Issue 6 — pp. 1-14

• Digital Sovereignty and the Politics of Data Control in Nigeria’s Digital Economy
  Journal Article

  
  Ofon Uwem & Abasifreke Idiong
  

  Digital sovereignty economy commodification protection

  Volume 11, Issue 6 — pp. 15-28

• Entrepreneurship Development in Nigeria: An Empirical Investigation
  Journal Article

  
  Gibson Lucky Daasi, Enobong A. Ekaetor, Patrick Edet Akinninyi & Gift Mfon Ineme
  

  Entrepreneurship Development New Business Registration Credit to SMEs Gross Capital Formation Real Gross Domestic Product Nigeria

  Volume 11, Issue 6 — pp. 29-51

• Effect of Digital Transformation Capabilities in Inclusive Growth: Evidence from Nigeria
  Journal Article

  
  Virginia Anulika Obi & Florence Ijeoma Ezeilo
  

  Digital Transformation Capabilities Inclusive Growth Nigeria

  Volume 11, Issue 6 — pp. 52-65

• Audit Tenure, Audit Fees and Firm Performance: A Robust Null Result from Nigeria’s Non-Financial Listed Sector, 2015–2024
  Journal Article

  
  Collins Apete & Michael Tonbraladoh Sinebe
  

  Audit tenure Audit fees Firm performance Dynamic panel GMM Endogeneity Nigeria

  Volume 11, Issue 6 — pp. 66-89

• Corporate Governance Quality, Cash Holdings and Market Valuation of Listed Nigerian Companies
  Journal Article

  
  Kayode Olushola Fasua
  

  Corporate governance cash holdings firm value board independence CEO ownership Tobin’s Q

  Volume 11, Issue 6 — pp. 90-102

• Climate Variability and Water-Related Expenditure Behaviour: Evidence from Listed Agribusiness Firms in Nigeria
  Journal Article

  
  Olaniyi Oyelakin Olladeji & Stephen Ewiwile
  

  Rain-Fall Variability Temperature Variability Water Related Costs Capital Expenditure Cost Operational Expenditure Costs Firm size and leverage Agribusiness

  Volume 11, Issue 6 — pp. 103-122

• Tax Shield and the Performance of selected Quoted Manufacturing Companies in Nigeria
  Journal Article

  
  Blessing Ngozi Okafor & Akakabuta Edward
  Volume 11, Issue 6 — pp. 123-141

• Anti-Money Laundering and Counter-Terrorism Financing Law: Evidence from Fugaz Banks in Nigeria
  Journal Article

  
  Odiri Kesiena Ohre & Stephen Ewiwile
  

  Anti-Money Laundering Counter-Terrorism Financing Deposit Mobilization Operational Performance Financial Stability FUGAZ Banks

  Volume 11, Issue 6 — pp. 142-156

• Reward System and Service Delivery in Akwa Ibom State Civil Service
  Journal Article

  
  Ugochukwu Tobenna Okoro, Sunday E. Ibanga, Ofonmbuk E. Atakpa & Atairet C. Atairet
  

  Reward system special promotion staff training service delivery civil service employee motivation

  Volume 11, Issue 6 — pp. 157-170