AUDIT ATTRIBUTES AND FINANCIAL REPORTING QUALITY OF NIGERIAN DEPOSIT MONEY BANKS: THE MODERATING EFFECT OF GOING CONCERN by Johnson Kolawole OLOWOOKERE, Fatima Imike MBAH, Bolarinwa Rotimi FERUKE, Blessing Onyi AKINDE

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DETERMINANTS OF CORPORATE GOVERNANCE REPORTING AMONG LISTED NON-FINANCIAL FIRMS IN NIGERIA by Bolaji Ibrahim Abiola, Abiodun Lukuman Olaiya, Kamar Adeyemi, Abdelfattah Bolarinwa Jimoh

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Impact of Financial Literacy on Saving Decisions: Insight from Aseman Project Operated by Barkat Foundation by VAhid Moghadam, Hadi Amiri, Sahar Baharipour, Fatemeh Bagheri, Parisa GHasemian

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INFLUENCE OF INTEGRATED FINANCIAL MANAGEMENT INFORMATION SYSTEM (IFMIS) ON THE PERFORMANCE OF GOVERNMENT ENTITIES IN NIGERIA by Salaudeen Ibrahim, Abdul-Hakeem Shuaib, Muhammed Basiru Mustapha, Benuh Adama Idris, Tunde Saka Abdulsalam

“…Despite the formidable regulatory and institutional frameworks put in place to strengthen public sector finance management in Nigeria, the domain continues to struggle with huge financial management infractions that are not in tune with the norms as well as international best practices thereby resulting to performance failure. …”
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INDEPENDENCE AND FINANCIAL EXPERTISE OF AUDIT COMMITTEE ON VOLUNTARY DISCLOSURE OF DEPOSIT MONEY BANKS IN NIGERIA by Saidu MUSA, Muhammed Kamaldeen Usman, Paul B. Ogunwole

“…The information derived from the eleven years was statistically analysed using the Generalized Linear Regression. …”
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DETERMINANTS OF CORPORATE TAX AGGRESSIVENESS IN NIGERIAN DEPOSIT MONEY BANKS by Bilikisu Roseline Yusuf, Samson Adewale Adediran

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THE IMPACT OF FIRM CHARACTERISTICS ON ACCRUALS AND REAL EARNINGS MANGEMENT OF LISTED MANUFACTURING FIRMS IN NIGERIA by Aisha Chado Muhammad

“…The results indicated; firm size has a consistent negative impact on both AEM and REM, with statistically significant results indicating that larger firms may face unique challenges related to financial reporting quality. …”
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THE LEVEL OF CONVERGENCE TO SHARI’AH PRINCIPLES AND CORPORATE PROFITABILITY by Deniz Parlak, Mehmet Emin Yildiz, Naci Yılmaz

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Does Covid 19 affect the income of Muslim entrepreneurs? Case study of culinary MSMEs in Surakarta by Farah Dewayanti, Ari Rudatin, Andika Ridha Ayu Perdana

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The Role of Macroeconomic Indicators and National Zakat Index in Advancing the Islamic Human Development Index (I-HDI): A Case Study of Districts and Cities in Banten Province by Elif Pardiansyah, Mohamad Ainun Najib

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The Predictors of Dietary Supplement Use Among Women With Musculoskeletal Disease: A Population-Based Complex Sample Designed Study by Myoungjin Kwon PhD, Sun Ae Kim PhD, Youngshin Song PhD

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Factors Influencing Knowledge and Attitudes towards Second-Hand Smoking Exposure Among University Students: An Exploratory Study by Md. Majharul Islam, Firoj Al-Mamun, Moneerah Mohammad ALmerab, Mst. Sabrina Moonajilin, Mohammed A. Mamun

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Impact of Physical and Psychological Strain on Work-Related Musculoskeletal Disorders: A Cross-Sectional Study in the Construction Industry by Abdul Kadir MSc, Riza Yosia Sunindijo PhD, Baiduri Widanarko PhD, Dadan Erwandi PhD, Sjahrul M. Nasri PhD, Bangga Agung Satrya MKM, Stevan Deby Anbiya Muhamad Sunarno PhD, Hardy Atmajaya MT, Popy Yuniar PhD, Tubagus Dwika Yuantoko MKKK, Lailatul Qomariyah PhD, Cynthia Febrina Maharani PhD

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Outcomes of Age-Friendly Health Systems: Return to Clinic After 4Ms Care Delivery by Grace Q. Armstrong MPH, Heba M. Aldossary MSN, RN, Jessica Bingham BSN, Lilia Pino PhD, RN, FNP-C, Anne Pohnert DNP, RN, FNP-BC, Mary A. Dolansky PhD, RN, FAAN, Nicholas K. Schiltz PhD

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The Combined Poisson INMA(q) Models for Time Series of Counts by Kaizhi Yu, Hong Zou

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The Identity Registration System, Identification Number and National ID Card During the Vichy Regime (France, 1940-1944) by Pierre Piazza

“…This paper examines the cooperation between the statistical service of the French finance ministry and the French interior ministry in order to implement the card during German occupation. …”
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Sublinear Expectation Nonlinear Regression for the Financial Risk Measurement and Management by Yunquan Song, Lu Lin

“…We know that nonlinear expectation, including sublinear expectation as its special case, is a new and original framework of probability theory and has potential applications in some scientific fields, specially in finance risk measure and management. Under the nonlinear expectation framework, however, the related statistical models and statistical inferences have not yet been well established. …”
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Global support at the click of a button: How digital remittances help Ukraine during crises by Yevheniia Polishchuk, Yana Valko, Olena Shuplat, Yurii Vasylyshen

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Système d’enregistrement d’identité, numéro d’identification et “carte d’identité de Français” durant le Régime de Vichy (France, 1940-1944) by Pierre Piazza

“…This paper examines the cooperation between the statistical service of the French finance ministry and the French interior ministry in order to implement the card during German occupation. …”
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Estimating school and teacher effects on students’ academic performance using multilevel models with three or more levels: a literature review by Lei Zhang

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