Vol. 1 No. 1 (2025): JOURNAL OF BEHAVIOURAL ACCOUNTING (JBA) Volume 1 No.1, December 2025

Journal of Behavioural Accounting (JBA) Volume 1 No.1, December 2025

Published: 2026-01-26

Articles

ADOPTION OF BLOCK-CHAIN-BASED ACCOUNTING SYSTEMS AND THEIR IMPACT ON PUBLIC EXPENDITURE TRANSPARENCY IN NIGERIA

Alo Sooky Nnenna, Onuoha Perpetua Ijeoma, Asu Fidelis Ndubuisi, Stephen Nwidembia Ikechukwu, Nweze Ndidiamaka Benedicta, Ojimba Chidi Malachy, Onwe Nkiruka Ogayi

1-9
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WORKING CAPITAL MANAGEMENT, PROFITABILITY AND FIRM VALUE OF LISTED MANUFACTURING COMPANIES IN NIGERIA

ALPHEAUS, Ogechi Eberechi , OKOROAFOR, Ikechukwu Kingsley

10-21
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ARTIFICIAL INTELLIGENCE-DRIVEN CREDIT SCORING MODELS AND THEIR IMPLICATIONS FOR FINANCIAL REPORTING TRANSPARENCY IN NIGERIAN DEPOSIT MONEY BANKS

Nweze Ndidiamaka Benedicta, Onuoha Perpetua Ijeoma, Asu Fidelis Ndubuisi, Stephen Nwidembia Ikechukwu, Alo Sooky Nnenna, Onwe Nkiruka Ogayi, Ojimba Chidi Malachy

22-32
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ASSESSMENT OF INFORMATION AND COMMUNICATION TECHNOLOGY IMPLEMENTATION AND EFFECTIVE COMPLIANCE MONITORING AND ENFORCEMENT OF TAXPAYERS IN NIGERIA

ADEGBIE, Festus Folajimi, DADA, Samuel Olajide, Aliu, Kafayat Arinola

33-47
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INFLUENCE OF SOCIAL MEDIA PLAFORMS ON CONSUMER BUYING DECISION PROCESS OF SELECTED MADE IN ABA PRODUCTS IN UMUAHIA METROPOLIS, ABIA STATE, NIGERIA

Iwuji, Kevin Ekene, Ekwe, Blessing Ngozi Ph.D, Aniuga, Chukwuma, Ph.D, Okonkwo Raphael Valentine, Ph.D

48-62
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IMPACT OF DIGITAL OILFIELD TECHNOLOGIES ON COST EFFICIENCY AND FINANCIAL REPORTING ACCURACY IN NIGERIA’S UPSTREAM PETROLEUM SECTOR

Ojimba Malachy Chidi, Dr. I.P. Onuoha, Asu Fidelis Ndubuisi, Nweze Ndidiamaka Benedicta, Onwe Nkiruka Ogayi, Alo Sooky Nnenna, Stephen Nwidembia Ikechukwu

63-73
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IMPACT OF FORENSIC ACCOUNTING TECHNIQUES ON FRAUD DETECTION AND PREVENTION IN THE BANKING SECTOR

Okpoto Christian Iruka, Onuoha Perpetua Ijeoma

74-86
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INVESTIGATION OF THE EFFECTS OF MULTICULTURAL TEAM DYNAMICS ON COST PERFORMANCE IN LARGE CONSTRUCTION PROJECTS

Adefemi Omowole Adeodu, Glory POPOOLA, Basiru Akande BELLO

87-97
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IPSAS-DRIVEN DIGITAL REPORTING SYSTEM AND THEIR IMPACT ON ACCOUNTABILITY IN NIGERIA LOCAL GOVERNMENT ADMINISTRATION

Stephen Nwidembia Ikechukwu, Onuoha Perpetua Ijeoma, Asu Fidelis Ndubuisi, Nweze Ndidiamaka Benedicta, Ojimba Chidi Malachy, Onwe Nkiruka Ogayi, Alo Sooky Nnenna

98-107
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ENVIRONMENTAL COMPLIANCE COSTS AND TAX PLANNING BEHAVIOUR OF OIL-PRODUCING FIRMS IN NIGERIA

Ogbu, Ignatius Ikechukwu, Eneje, Beatrice Chinyere, Ph.D , Okeke Frankline C.S.A, Ph.D , Oyewole, Olubukola Sarah, Nwafor Ikechukwu C.

108-115
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KNOWLEDGE CREATION AND APPLICATION AND ORGANIZATIONAL PERFORMANCE IN SELECTED MONEY DEPOSIT BANKS IN LAGOS, NIGERIA

Tongo, Nancy Izegbuwa (Ph.D), Bello, Bashiru Akande (Ph.D), Alamu, Kehinde Adebola, Olasupo, Margaret Odunayo

116-132
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TRANSFORMATIONAL LEADERSHIP AND ORGANIZATIONAL CITIZENSHIP BEHAVIOUR OF DEPOSIT MONEY BANKS IN RIVERS STATE

Linus Adama, Chinasa Cordis Aghaji, Gambo Yahaya, Onuche Benjamin, Onuh Edoka Felix, Melaye Samuel M., Unah Imoh Ufot, Emmanuel Ujah Ameh, Dr Attah Gabriel Ejike, Dr Ebute Johnson

133-150
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BEYOND STRUCTURE: RE-EVALUATING BOARD RISK COMMITTEE EFFECTIVENESS AND FINANCIAL PERFORMANCE IN EMERGING MARKETS

AIGIENOHUWA, Osarenren Osasere (PhD), OHONBA, Nosa (PhD)

151-159
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EFFECTS OF DEBT FINANCING ON FINANCIAL PERFORMANCE OF LISTED INDUSTRIAL GOODS MANUFACTURING FIRMS IN NIGERIA

Oge Silas Ifeanyichukwu (MSc, ACA)

160-184
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MODERATING EFFECT OF OPERATIONAL EFFICIENCY ON SOCIAL DISCLOSURE AND COST OF DEBT FOR LISTED NON-FINANCIAL COMPANIES IN NIGERIA

Godwin Terhile Kutse, Dr. Luper Iorpev, Dr. Kwaghfan Aondoakaa

185-197
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PETROLEUM REVENUE GENERATION ON HUMAN CAPITAL DEVELOPMENT IN NIGERIA

OKWU, Peter Ifeanyi, ONUOHA Egwu Nnachi , ENENE NSED Fonne-Okang

198-209
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EFFECT OF FORENSIC ACCOUNTING TECHNIQUES ON FINANCIAL REPORTING CREDIBILITY OF FEDERAL MINISTRIES, DEPARTMENTS AND AGENCIES (MDAS) IN NIGERIA

Idiagi Umarfaruk Socrates

210-220
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TAX INCENTIVES AND THE FINANCIAL PERFORMANCE OF MANUFACTURING FIRMS IN NIGERIA

Iroabueke, Nwachukwu Promise (M.Sc Scholar), Emmanuel Chukwuma Ebe (Ph.D.), Nwankwo, Peter Emeka

221-231
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EFFECT OF CONSUMER MOTIVATION ON CONSUMER PATRONAGE OF LOCAL FOOD VENDORS IN SOUTHEAST, NIGERIA

Aniuga, Chukwuma, Ph.D, Benjamin, Helen Ugochi, Adindu Chidinma Peace Ph.D

232-245
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PUBLIC EXPENDITURE ON EDUCATION AND ECONOMIC GROWTH IN NIGERIA: A NEED ASSESSMENT FROM 2001 TO 2023

Dr Ngozi Benedette Nwali , Dr. Nwigboji Vincent N.

246-256
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EFFECTS OF FUEL SUBSIDY REMOVAL ON ECONOMIC GROWTH IN NIGERIA

Mgbada, Friday Nwome, Ph.D , Prof. Nwite, Sc , Dr. Aloysius Ibeogu , Dr. Anamelechi Nwele , Aliu Rafiu Kolawole

257-267
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HEDGE ACCOUNTING AND FINANCIAL PERFORMANCE OF LISTED COMMERCIAL BANKS IN NIGERIA.

Nnam, Hilary Ikechukwu, Duruzor Ifeoma Gloria

268-282
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EFFECT OF INDIRECT COSTS ON CORPORATE PROFITABILITY OF BREWERIES IN AFRICAN: EVIDENCE FROM NIGERIA.

Dr. Eze, Ogbonnaya Nweze , Dr. Ikpor Isaac Monday

283-294
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SEVERANCE TAXATION AND ENVIRONMENTAL PERFORMANCE IN NIGERIA: A CRITICAL ANALYSIS

Isaac Monday Ikpor, Ignatius Unah, Unah Ignatius & Co, Eze Ogbonna Nweze, Ikechukwu Nwafor

295-307
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CORPORATE SUSTAINABILITY FACTORS (CSFS) AND ENTERPRISE VALUE OF NIGERIAN FIRMS

Ibeabuchi - Ani Ogechi, Oti-Ibiam, Nwannediya Faith, Professor Geogina Obinne Ugwuanyi

308-328
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