Volume 4, Issue 1
Published June, 2019

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• Single Treasure Account Policy and Social-Economic Development in Nigeria: An Appraisal
  Journal Article

  
  Enefiok E. Ibok
  

  Treasury Single Account Socio-Economic Development Business environment

  Volume 4, Issue 1 — pp. 1-6

• Corporate Tax Audit and Tax Compliance Level in Nigeria
  Journal Article

  
  Odogulaime Isaac, Babatunde S. Disu & Zibaghafa Sunday
  

  Tax audit Tax compliance Taxation Audit

  Volume 4, Issue 1 — pp. 7-17

• Marketing and Entrepreneurship Content in Born Global Firms: An Entrepreneurial Marketing Approach to Modern Business Development
  Journal Article

  
  Aniebiet Etuk & Abasiama Mfon
  

  Born-global entrepreneurial marketing value creation multinationals business development

  Volume 4, Issue 1 — pp. 18-25

• Earnings Management and Shareholders Wealth Maximization of Listed Nigerian Banks
  Journal Article

  
  Abasiama E. Sunday, Eno G. Ukpong & Ese B. Nsentip
  

  Earnings Management Shareholders Wealth Maximization

  Volume 4, Issue 1 — pp. 26-37

• Industralisation in Akwa Ibom State, 1987 - 2017: An Assessment
  Journal Article

  
  Uwem J. Akpan
  

  Industralisation Akwa Ibom

  Volume 4, Issue 1 — pp. 38-50

• Capital Market and Industrial Development in Nigeria (1985-2018)
  Journal Article

  
  Pere Ebiundu, Opukiri Ebikaboere & Akoloh H. Ogulaza
  

  Capital Market Industrial Growth Economy Listed secutities

  Volume 4, Issue 1 — pp. 51-56

• Effect of Inflation or Devaluation on the Value of Retirees' Benefits in Nigeria
  Journal Article

  
  Pretoria Ipigansi & Oki I. Torutein
  

  Pension Reform Retirement Benefits Gratuity Retirement Savings Account

  Volume 4, Issue 1 — pp. 57-64

• Impact of External Debt on Construction Industry (A Study of Some Cement Industry in Nigeria)
  Journal Article

  
  Ezeudu I. Jude, Felicia Ariwa & Edeoga I. A. Ogechi
  

  External debt Debt Management Office Borrowing Central bank of Nigeria

  Volume 4, Issue 1 — pp. 65-73

• Impact of Microfinance Banks in Banking Sector Development in Nigeria
  Journal Article

  
  Ezeudu I. Jude, Edeoga I. A. Ogechi & Felicia Ariwa
  

  Microfinance banks Micro-credit Financial Sector Small and Medium Scale Enterprises

  Volume 4, Issue 1 — pp. 74-79

• An Empirical Study of the Impact of E-Audit Implementation on Auditors Performance
  Journal Article

  
  Stanley Ogoun & Opudu D. Okubokeme
  

  E-audit implementation Auditor’s performance electronic data processing (EDP) true and fair view (TFV) Public Accountant Firm

  Volume 4, Issue 1 — pp. 80-88

• Implementation of Accrual Based Ipsas in Nigeria: Issues, Challenges and Way Forward
  Journal Article

  
  Sunday A. Okpo
  

  Public Sector International Public Sector Accounting Standard (IPSAS) Budgets General Purpose Financial Statements (GPFS)

  Volume 4, Issue 1 — pp. 89-96

• Effect of CEO Turnover on Audit Report Lag and Management Discretionary Report Lags: Evidence From Nigeria
  Journal Article

  
  Stanley Ogoun & Woyengibuomo Toru
  

  CEO turnover Audit report lag Management Discretionary report lag

  Volume 4, Issue 1 — pp. 97-108

• Foreign Direct Investments (FDIs) and Economic Development in Nigeria: 1999 – 2018
  Journal Article

  
  Unwana-Abasi S. Udoh, Onyedikachi Maduake & Kufre A. Paul
  

  FDI Foreign Direct Investments Economic Development

  Volume 4, Issue 1 — pp. 109-123

• Underground Economic Activities in Nigeria: Implications on the Total Tax Revenue Generation (1980 - 2013)
  Journal Article

  
  Josephine A. Nmesirionye, Clifford E. Nwawuru & Benjamin E. Onodi
  

  Underground economy Economic activities Tax revenue Tax base Tax net

  Volume 4, Issue 1 — pp. 124-130