Ngbomowa Moses JONAH

ACCOUNTING CONSERVATISM AND FINANCIAL PERFORMANCE OF LISTED INDUSTRIAL GOODS FIRMS IN NIGERIA

This study examined the effect of accounting conservatism on the financial performance of listed industrial goods firms in Nigeria. Specifically, the study assessed the effects of earnings conservatism and balance sheet conservatism on Return on Assets (ROA) and Return on Equity...

CONFIDENTIALITY PROTECTION AND MANAGEMENT FRAUD DETECTION IN NIGERIAN BANKING INDUSTRY

The Nigerian banking industry has witnessed rapid digital transformation, which, while improving financial inclusion, has increased exposure to sophisticated fraud schemes. This study examined the influence of confidentiality protection on management fraud detection, focusing on...