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This study explored audit committee members' views on the effect of corporate governance codes on real activities manipulation (RAM) in listed Nigerian firms. RAM, including sales, discretionary expenses, and production cost manipulation, was assessed via a survey, forming a composite RAM (CRAM) scale as the dependent variable. The 2003 and 2011 Securities and Exchange Commission (SEC) governance codes served as independent variables. Results showed that Nigerian firms engaged more in sales and discretionary expenses manipulation from 2001 to 2018, but both codes significantly reduced RAM. The study calls for fostering ethical corporate cultures and regularly updating governance codes. As the first study to use audit committee perspectives and parametric analysis on Likert-scale data, it emphasizes strict code compliance and continuous review to mitigate RAM among firms listed on the Nigerian Stock Exchange.

This paper explores the theoretical framework and practical implications of amortizing digital assets in financial reporting, covering methodologies, challenges, and regulatory considerations. The process is guided by principles like matching and conservatism; ensuring expenses are recognized in line with the revenues they generate. Amortization methods depend on the asset’s nature and economic benefits, with challenges including the accurate estimation of useful economic lives in rapidly evolving technological contexts. Regulatory standards such as IFRS and GAAP outline the recognition, measurement, and disclosure of digital assets. As digital transformation reshapes business landscapes, robust amortization practices are crucial for reflecting the true economic impact of digital assets and ensuring transparency in financial reporting.

This study examined the impact of corporate governance on the financial performance of publicly traded Deposit Money Banks (DMBs) in Nigeria. The objective was to determine whether board size, female board membership, and board independence affect the financial performance of these banks. The study covered five DMBs from 2013 to 2023.Findings revealed that board independence significantly impacts financial performance but has a negative relationship with it. Board size also has a negative relationship with financial performance, though it remains significant. Female board membership shows a positive relationship with financial performance, but this effect is not statistically significant. The study recommends that mechanisms related to board independence, board size, and female board membership are critical components of corporate governance for achieving organizational objectives.

This study investigated audit committee members’ perceptions of real activity manipulations (RAM) among non-financial companies listed in Nigeria between 2001 and 2018. A questionnaire was distributed to the audit committee members of 74 listed firms in Nigeria to gather their opinions on the prevalence of RAM. The study focused on three types of RAM: sales manipulation, discretionary expense manipulation, and production cost manipulation. The results indicate that two of the three
manipulations—sales and discretionary expense manipulation—were prevalent among listed firms in Nigeria during the period under review. The study recommends fostering a strong ethical culture to reduce the occurrence of RAM in listed firms.

This paper explores the link between virtual currencies and money laundering, focusing on forensic accounting techniques to trace suspicious transactions. We review literature and case studies to identify red flags, and propose a data-driven framework using analytics and machine learning to track illicit activities.Our findings emphasize the need for stronger oversight,collaboration among regulators, law enforcement, and forensic accountants, and the development of specialized tools. We recommend robust AML/CFT regulations, continuous training, and enhanced forensic capabilities to improve financial system security and transparency.

This paper examined the compliance level with IFRS-16 disclosure requirements among transportation and logistics firms listed on the Nigerian Exchange Group (NEX Group). A sample of 15 firms, which claimed to have adopted IFRS-16 in January 2019, was analyzed based on their audited annual reports for 2019 and 2020. The study employed a compliance checklist index adapted from the IFRS Compliance, Presentation, and Disclosure Checklist 2021 and the KPMG Guide to Annual Financial Statements – Disclosure Checklist 2020.

On the basis that it is unclear whether Corporate Social Responsibility (CSR) initiatives should be seen as investments that generate long-term financial returns or whether they represent trade-offs with immediate profitability, this study examines the effect of CSR on the financial performance of manufacturing companies in Nigeria. The study adopted a quantitative and ex-post facto research design, using data sourced from the published annual reports and accounts of the respective companies for ten years, spanning 2013–2022, as listed on the floor of the Nigerian Exchange Group (NGX) as of 1st July 2023. This study used secondary data and employed parametric statistical techniques through multiple regression analysis using STATA version 13. The study found that CSR does not have a statistically significant influence on the dependent variables of return on capital employed (ROCE), earnings per share (EPS), or net profit margin (NPM). Hence, it recommends the exploration of additional financial metrics, such as return on investment (ROI) or total shareholder return (TSR), industry-specific analysis, and the evaluation of
a wider range of factors, including operational efficiency and cost reduction, alongside CSR, to understand its broader impact.

This study examined the effect of audit committee attributes on the value of listed deposit money banks (DMBs) in Nigeria from 2011 to 2022. Panel data obtained from the annual reports and accounts of sampled DMBs were analyzed using multiple regression. Descriptive statistics and correlation analysis were carried out using Pearson correlation techniques. The results showed that audit committee size had a negative effect on value, while meeting attendance and financial expertise had a positive effect. The study recommends that DMBs prioritize financial expertise in audit committee selection and ensure compliance with
corporate governance regulations. Future studies should consider other variables such as audit committee tenure, busyness, and share ownership.

Governmental policies are better utilized to address economic and societal challenges. This paper aims to study the effects of disaggregated government expenditure and revenues on measures of individual prosperity, including the human development index, labour productivity, and unemployment rate in Nigeria. Secondary data covering the period 1992–2021 were collected and analysed using Johansen co-integration, error correction model, and coefficient of correlation techniques. The results suggest that both government expenditure and revenue have longrun effects on the human development index and unemployment rate, but only recurrent expenditure has a significant short-run effect on the human development index. Additionally, the study found that labour productivity growth is positively and significantly correlated with oil revenue but negatively correlated with non-oil revenue and government expenditures. The study calls for strategically driven fiscal policies to promote prosperity and labour productivity for sustainable and consistent economic development in Nigeria.

The broad objective of the journal is to provide a global platform for the dissemination of groundbreaking research in the fields of accounting, forensic accounting, forensic auditing, forensic investigations, forensic finance, forensic document examination, forensic law, forensic psychology, forensic social work, and other allied disciplines in forensic sciences. The journal invites original, unpublished, and high-quality research manuscripts or case studies in the aforementioned areas of accounting and forensic science research for its December 2024 and June 2025 editions, respectively.