Vol. 2 No. 2 (2026): JOURNAL OF BEHAVIOURAL ACCOUNTING (JBA) Volume 2 No.2, February 2026 (Special Edition)

Articles

• EFFECT OF INSTITUTIONAL AND FOREIGN OWNERSHIP ON THE FINANCIAL PERFORMANCE OF LISTED FIRMS IN NIGERIA

  Edwin, FASHOLA, Ogechi Eberechi ALPHEAUS , John Uzoma IHENDINIHU

  1-12

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• BOARD CHARACTERISTICS AND CORPORATE CASH POLICIES OF QUOTED DEPOSIT MONEY BANKS IN NIGERIA

  Boniface Ohaji, Prof. Taibat A. Atoyebi

  13-27

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• CLOUD ACCOUNTING: AN INNOVATIVE BUSINESS MODEL IN A COMPLEX ENVIRONMENT

  Dr. Sunday Eje Onyiro , Dr. Friday Kennedy Ozo

  28-35

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• BOARD CHARACTERISTICS AND CORPORATE CREDIT POLICIES OF QUOTED DEPOSIT MONEY BANKS IN NIGERIA

  Boniface OHAJI

  36-50

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• EFFECTS OF PARTICIPATORY BUDGET PRACTICE ON ECONOMIC DEVELOPMENT IN RURAL COMMUNITIES OF EBONYI STATE: FOCUS ON DEVELOPMENT CENTERS OF EBONYI STATE

  Nwigboji, Vincent N. PhD , Nwali, Benedette N. PhD

  51-61

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• EFFECT OF CORPORATE GOVERNANCE AND RISK MANAGEMENT ON THE FINANCIAL PERFORMANCE OF MANUFACTURING FIRMS IN NIGERIA

  Femi Fatoki, Ph.D, FCTI, FCA

  62-68

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• IMPACT OF ENVIRONMENTAL MANAGEMENT COST DISCLOSURE ON FIRM PERFORMANCE IN NIGERIA: EVIDENCE FROM OIL & GAS FIRMS

  Nwafor Ikechukwu C., Isaac M. Ikpor, Ofurum Christmas D., Edeh Lawrence, Ogbu Ignatius I., Oko John O., Nwankwo John N.

  69-81

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• AN EXPLORATIVE PERSPECTIVE OF TAX HAVENS AND FISCAL EROSION IN NIGERIA

  Kelechukwu Colman Ozor PhD, Efanga Okon Udeme, Efanga Okon Udeme, Stephen Adamu (MSc), Benedict O. Ekuma (MSc)

  82-88

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• EFFECT OF INTEGRATED REPORTING QUALITY ON FINANCIAL PERFORMANCE OF LISTED CONSUMER GOODS COMPANIES IN NIGERIA

  Vitalis Kukeng, Dr. Kwaghfan Aondoakaa, Dr. Luper Iorpev, Dr. Isaac Mbanongun Kwanum

  89-99

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• BOARD DIVERSITY AND ETHICAL CORPORATE GOVERNANCE IN NIGERIAN FINANCIAL SECTOR: A STUDY OF DEPOSIT MONEY BANK

  Chimeziem Gabriela C. Udeze

  100-112

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• PEACE ACCOUNTING AND ECONOMIC GROWTH OF NIGERIA

  ENYI, P Enyi, OGUNDAJO, Grace O. , OKEDINA, Olusola Olakunle

  113-127

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• RESPONSIBILITY ACCOUNTING PRACTICES AND SUSTAINABLE DEVELOPMENT IN NIGERIA’S PUBLIC SECTOR

  Udo, Ekubiat John, PhD, FCA

  128-141

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• A REVIEW OF SERVICE QUALITY MODELS FOR MILLENNIAL IN EMERGING MARKET: THE NIGERIAN EXPERIENCE

  OBASIABARA Beatrice O. , NKWEDE Maria-Friday C. , CHIANA Cyril A.

  142-153

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• TRACING WEALTH AND ENSURING FAIRNESS: FORENSIC ACCOUNTING IN MARITAL CONFLICT RESOLUTION

  Jimu Tafadzwa, Manhimanzi Gift , Mazvazva Christopher, Shumba Myron Munyaradzi

  154-171

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• ARTIFICIAL INTELLIGENCE ESPOUSAL AND ORGANIZATIONAL PERFORMANCE OF DEPOSIT MONEY BANKS IN PORT HARCOURT RIVERS STATE, NIGERIA

  Dr. Chukwuma Nnenna Nancy , Professor Samaila Mande

  172-183

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• EFFECT OF BOARD ATTRIBUTES ON THE RETURN ON ASSETS OF LISTED DEPOSIT MONEY BANKS IN NIGERIA

  Kelechi Callistus NWANKWO-ODII , John Uzoma IHENDINIHU, Ndukwe O. Dibia

  184-192

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• MODERN DIGITAL CURRENCIES AND GLOBAL FINANCIAL MANAGEMENT

  INWEREGBU Onyekachi Anthony Ph.D. , NNACHI Robert A. Ph.D., ALI Peter Ifeanyichukwu Ph.D. , OBIAH Mmadubuike Emmanuel

  193-203

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• STRENGTHENING INVESTOR CHARACTER FOR IMPROVED FINANCIAL WELLBEING: EVIDENCE FROM BIG NATIONAL SACCOs IN UGANDA

  Julius Odida, Rogers Matama , Moses Okumu

  204-224

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• EFFECT OF E-ACCOUNTING SYSTEMS IN FINANCIAL PERFORMANCE OF QUOTED DEPOSIT BANKS IN NIGERIA

  Dr. Callista Ukamaka Uchegbu, Dr. Yusuf Ibrahim Karaye, Dr. Peace Chioma Umenzekwe

  225-238

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• A FORWARD-LOOKING MACROECONOMIC SCALAR FOR IFRS 9 PD IN DEVELOPING ECONOMIES

  Israel Odion E. Idewele (Ph.D) , Associate Professor Dibua, Ekene C., Ikilidih, Joy N. (Ph.D)

  239-249

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• CARBON ACCOUNTING PRACTICES AND ENERGY TRANSITION READNESS OF OIL AND GAS COMPANIES IN NIGERIA

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

  250-260

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• CYBER SECURITY RISK DISCLOSURE QUALITY AND ITS EFFECT ON INVESTOR CONFIDENCE IN NIGERIA'S FINANCIAL INSTITUTION

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

  261-270

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• AUDIT DIGITALIZATION AND ITS IMPACT ON FRAUD PREVENTION AND DETECTION: EVIDENCE FROM NIGERIA

  Beatrice Chinyere Eneje Ph.D., Geoffrey Ndubuisi Udefi Ph.D, Onyedikachi Chikezie Okorieocha Ph.D

  271-284

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• EFFECT OF FOREIGN EXCHANGE RATE ON ECONOMIC GROWTH IN NIGERIA

  Promise Nwakaego EDEOGU , Arinola Kafayat ALIU

  285-295

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• COMPARATIVE ANALYSIS OF ENTERPRISE VALUE ACROSS THE SECTORS IN THE NIGERIAN STOCK MARKET

  Ibeabuchi - Ani Ogechi, Oti-Ibiam, Nwannediya Faith, Efanga, Udeme Okon, Ph.D

  296-309

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