Vol. 1 No. 1 (2025): March

Published: 2025-02-21

In this issue Vol. 1 No. 1 (2025): March, we have processed 7 submitted manuscripts. 1 article was declined after initial review by the editor, 1 article was declined after the peer review process, and 5 articles were published.

 

In this issue Vol. 1 No. 1 (2025): March, all of the published articles were authored/co-authored by 11 authors, from 6 Institutions, and 2 Countries, i.e., Delta State University (Nigeria), Universitas Terbuka Ternate (Indonesia), Dennis Osadebay University (Nigeria), College of Education (Nigeria), Federal Polytechnic Orogun (Nigeria), and University of Benin (Nigeria).

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Articles
Financial Institutions’ Regulation, Banking Sector Competitiveness and Stability of the Banking Sector in Nigeria
Andrew EO Erhijakpor* - Department of Banking & Finance, Faculty of Management Sciences, Delta State University, Abraka, Nigeria Felicia Ogheneotegiri Eyamu - Department of Banking & Finance, Faculty of Management Sciences, Delta State University, Abraka, Nigeria
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View : 397 Download : 297 Pages : 1-12
Financial Institutions’ Regulation, Banking Sector Competitiveness and Stability of the Banking Sector in Nigeria
Andrew EO Erhijakpor* - Department of Banking & Finance, Faculty of Management Sciences, Delta State University, Abraka, Nigeria Felicia Ogheneotegiri Eyamu - Department of Banking & Finance, Faculty of Management Sciences, Delta State University, Abraka, Nigeria
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397 297 1-12
Effect of Understanding of Tax Regulations and Quality of Tax Services on Taxpayer Compliance (Study on Ternate KPP)
Astry Muningsih* - Public Sector Accounting, UPBJJ, Universitas Terbuka Ternate, Indonesia
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View : 243 Download : 138 Pages : 13-18
Effect of Understanding of Tax Regulations and Quality of Tax Services on Taxpayer Compliance (Study on Ternate KPP)
Astry Muningsih* - Public Sector Accounting, UPBJJ, Universitas Terbuka Ternate, Indonesia
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243 138 13-18
Corporate Social Responsibility (CSR) and Accounting Conservatism: The Moderating Role of Firm Performance
Sunny Oteteya Temile - Department of Accounting, Dennis Osadebay University, Asaba, Delta State, Nigeria Ajueyitse Martins Otuedon - Department of Business Education, College of Education, Warri, Delta State, Nigeria Ochuko Joy Edheku - Department of Accounting, Dennis Osadebay University, Asaba, Delta State, Nigeria Augustine Akpojevwa Okwoma - Department of Business Education, College of Education, Warri, Delta State, Nigeria Samuel Ejiro Uwhejevwe-Togbolo* - Department of Accounting, Dennis Osadebay University, Asaba, Delta State, Nigeria
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View : 410 Download : 252 Pages : 19-32
Corporate Social Responsibility (CSR) and Accounting Conservatism: The Moderating Role of Firm Performance
Sunny Oteteya Temile - Department of Accounting, Dennis Osadebay University, Asaba, Delta State, Nigeria Ajueyitse Martins Otuedon - Department of Business Education, College of Education, Warri, Delta State, Nigeria Ochuko Joy Edheku - Department of Accounting, Dennis Osadebay University, Asaba, Delta State, Nigeria Augustine Akpojevwa Okwoma - Department of Business Education, College of Education, Warri, Delta State, Nigeria Samuel Ejiro Uwhejevwe-Togbolo* - Department of Accounting, Dennis Osadebay University, Asaba, Delta State, Nigeria
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410 252 19-32
An Examination of the Relationship Between Firm Characteristics and Financial Reporting Quality
Okei Bukky Peace* - Federal Polytechnic Orogun, Delta State, Nigeria
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View : 280 Download : 159 Pages : 33-42
An Examination of the Relationship Between Firm Characteristics and Financial Reporting Quality
Okei Bukky Peace* - Federal Polytechnic Orogun, Delta State, Nigeria
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280 159 33-42
Intellectual Capital Efficiency Management Effect on Cost of Equity Capital
Victor Fegor Origho* - Department of Accounting, Dennis Osadebay University, Asaba, Delta State, Nigeria Prince Famous Izedonmi - Department of Accounting, University of Benin, Benin City, Edo State, Nigeria
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View : 332 Download : 187 Pages : 43-54
Intellectual Capital Efficiency Management Effect on Cost of Equity Capital
Victor Fegor Origho* - Department of Accounting, Dennis Osadebay University, Asaba, Delta State, Nigeria Prince Famous Izedonmi - Department of Accounting, University of Benin, Benin City, Edo State, Nigeria
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332 187 43-54