Vol. 7 No. 1 (2026): MALETE JOURNAL OF ACCOUNTING AND FINANCE

View Vol. 7 No. 1 (2026): MALETE JOURNAL OF ACCOUNTING AND FINANCE

Published: 2026-06-25

Articles

PRELIMINARY PAGES

i -xi
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MOBILE MONEY USAGE AND SME ACCESS TO CREDIT IN NIGERIA

Biliqees Ayoola Abdulmumin (Author)

1-21
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VALUE ADDED TAX ADMINISTRATION AND ECONOMIC DEVELOPMENT: EVIDENCE FROM TANZANIA

Heriel Emanuel Nguvava (Author)

22-30
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TECHNOLOGY READINESS, DATA QUALITY AND EMPLOYEE RETENTION IN SELECTED MICROFINANCE BANKS IN KWARA STATE

Kamoru Lanre AKANBI, Abdulazeez Alhaji SALAU, Rahman Olalekan BAMIDELE (Author)

31-42
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COMMUNICATION STRATEGIES AND ORGANISATIONAL PERFORMANCE IN SELECTED TEACHING HOSPITALSHOSPITAL IN OYO STATE, NIGERIA

Alagbe Omobola Temitope, Ojenike Joseph Olusola (Author)

43-54
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CAPITAL STRUCTURE AND FIRM VALUE OF LISTED INSURANCE COMPANIES IN NIGERIA

Guilavogui Daniel Kekoura, Ibrahim Yakasai Aminu, Josephine Chinelo Ene (Author)

55-70
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ENVIRONMENTAL INFORMATION DISCLOSURE PRACTICES IN NIGERIA: DOES AUDIT COMMITTEE ATTRIBUTES MATTER?

Adekunle Emmanuel ADEGBOYEGUN (Author)

71-90
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DIGITAL DISRUPTION OF ACCOUNTING INFORMATION AND FINANCIAL REPORTING QUALITY OF LISTED DEPOSIT MONEY BANK IN NIGERIA

Ajose Kehinde Gabriel, Tanimowo Adeboyejo (Author)

91-108
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MITIGATING CREATIVE ACCOUNTING: THE EFFICACY OF FORENSIC ACCOUNTING INTERVENTIONS IN THE NIGERIAN PRIVATE SECTOR ORGANIZATIONS

Dele Williams ADENODI, Sunday Okehigbemen ITUA (Author)

109-123
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FINANCIAL LITERACY, DIGITAL FINANCIAL SERVICES AND RETIREMENT SAVINGS BEHAVIOUR AMONG STAFF OF TAI SOLARIN UNIVERSITY OF EDUCATION, OGUN STATE

Olusola, Olubukunola Oluwatoyin, Kwarbai Jerry Danjuma (Author)

124-135
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FINANCIAL LEVERAGE AND EARNINGS MANIPULATION AMONG LISTED OIL AND GAS FIRMS IN NIGERIA

Saheed Akande SHITTU (Author)

136-148
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MODERATING EFFECT OF DIGITALISATION ON THE RELATIONSHIP BETWEEN TAX REVENUE AND BUDGET PERFORMANCE IN NIGERIA

Anzule Ewuga, Isah Shittu, Aliyu Baba Usman, Abdul Garba (Author)

149-173
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TRANSACTION COSTS AND COMMERCIAL BANKS CREDIT BUSINESS IN TANZANIA

Heriel Emanuel Nguvava (Author)

174-184
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AUDIT COMMITTEE CONTROL MECHANISMS AND FINANCIAL REPORTING QUALITY: EVIDENCE FROM LISTED INDUSTRIAL GOODS COMPANIES IN NIGERIA

Sulaiman Sabo, Sadiya Ahmed Almustapha, Saidu Ibrahim Halidu (Author)

185-198
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ENTREPRENEURIAL ACCOUNTABILITY DEFICITS AND DIGITAL MECHANISMS: AN INVESTIGATION OF BUSINESS FAILURE AND SURVIVAL IN LAGOS STATE

Babatunde Diekolola OSINUPEBI, Atanda Akeem GARUBA, Kabiru Tope ANIMASHAUN (Author)

199-217
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REVENUE GENERATION AND RURAL DEVELOPMENT: EVIDENCE FROM ASA LOCAL GOVERNMENT OF KWARA STATE

Abdulfatai Olatunji USMAN, Abdulrauf Ambali, Abdullahi Alabi (Author)

218-235
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GOVERNANCE QUALITY AND ECONOMIC GROWTH: EVIDENCE FROM SELECTED COUNTRIES IN SUB-SAHARAN AFRICA

Saheed Akande SHITTU, Lourens J. Erasmus (Author)

236-250
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DETERMINANT OF DIGITAL FINANCIAL INCLUSION ADOPTION IN SUB SAHARAN AFRICA

Biliqees Ayoola Abdulmumin (Author)

251-271
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CORPORATE GOVERNANCE PRACTICES AND FINANCIAL PERFORMANCE OF MANUFACTURING COMPANIES IN NIGERIA

IZANG Julia Ufuoma, Tomomewo Amos Olafusi, Adebawo Oluseye Oluseyi, Afolayan Matthew Oladipupo (Author)

272-292
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TAXATION DETERMINANT OF ECONOMIC GROWTH IN DEVELOPING ECONOMIES: A CASE OF TANZANIA

Heriel Emanuel Nguvava (Author)

293-300
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TAX PLANNING AND CORPORATE PROFITABILITY IN NIGERIAN MANUFACTURING SECTOR: AN EMPIRICAL ANALYSIS

BAMIGBOYE Omololu Adex, EWUOLA Richard Oluwatayo (Author)

301-314
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TAX INCENTIVES, FORMAL ACCOUNTING PRACTICES, AND FINANCIAL INCLUSION AMONG WOMEN ENTREPRENEURS IN NIGERIA’S INFORMAL SECTOR

Olajumoke Rebecca Ogunniyi, Oluwafunmilayo Caroline Oyeniyi (Author)

315-336
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EXPLORING THE EFFECT OF ARTIFICIAL INTELLIGENCE ON AUDIT QUALITY REPORTING: EVIDENCE FROM FOOD AND BEVERAGES FIRMS IN NIGERIA

Oguntamu Oluwaleke, Okulenu Samuel, Atere Akinsogo, Osuntoye Abiola (Author)

337-353
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PERFORMANCE AUDIT ETHICS, AUDITOR INDEPENDENCE AND SERVICE DELIVERY IN FEDERAL MINISTRIES, DEPARTMENTS AND AGENCIES IN NIGERIA

Ayorinde Tobi Babatolu, Ponle Henry Kareem, Oluwabusayo Nimotalai Ajenifuja, Mohammad Muatapha Abulfatai (Author)

354-372
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DEPOSIT GROWTH RATE, LEVERAGE, AND BANK SIZE: AN EMPIRICAL STUDY OF THEIR EFFECTS ON FINANCIAL PERFORMANCE OF LISTED BANKS

JAMILU Mohammed, SADIQ Gambo Tuge (Author)

373-388
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FIRM SPECIFIC FACTORS AND CORPORATE TAX AGGRESSIVENESS AMONG LISTED MANUFACTURING FIRMS IN NIGERIA

Rasheed Adedayo Bello, Muhammed Kamaldeen Usman (Author)

389-405
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FISCAL DECENTRALIZATION AND FOREIGN DIRECT INVESTMENT INFLOWS IN NIGERIA: EVIDENCE FROM REVENUE AND EXPENDITURE DECENTRALIZATION, 1985–2024

Olajire Shaibu Owolabi, Agboola Olugbenga Solomon (Author)

406-416
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MACROECONOMIC FACTORS AND FINANCIAL PERFORMANCE OF LISTED MANUFACTURING FIRMS IN NIGERIA

Oluwabusayo Nimotalai Ajenifuja, Ayorinde Tobi Babatolu, Ponle Henry Kareem (Author)

417-435
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ECONOMIC SENTIMENT AND STOCK MARKET VOLATILITY: EVIDENCE FROM THE NIGERIAN EXCHANGE GROUP

Oloruntoba Oyedele (Author)

436-449
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RESEARCH AND DEVELOPMENT INVESTMENTS, INNOVATIVE OUTPUT AND FINANCIAL PERFORMANCE OF LISTED CONSUMER GOODS FIRMS IN NIGERIA

Ayobaye Salemcity (Author)

450-467
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DOES AUDIT QUALITY INFLUENCE EARNINGS MANAGEMENT PRACTICE IN COMPANIES? A THEORETICAL AND SYSTEMATIC REVIEW APPROACH

Lasisi Isiaka Olalekan, Abdullahi Ramatu Kemi (Author)

468-483
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ENTREPRENEURSHIP EDUCATION AND STUDENT VENTURE CREATION: A REVIEW OF INSTITUTIONAL BARRIERS AND ECOSYSTEM CONDITIONS

Matthew Olusegun AWOTUNDE (Author)

484-501
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EFFECT OF FOREIGN EXCHANGE RATE VOLATILITY AND CORPORATE PERFORMANCE: EVIDENCE FROM NIGERIA’S MANUFACTURING SECTOR

TIJANI Ramat Eneze (Author)

502-515
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