UGBAH, A. Andrew.Department of Accounting and Finance,University of Delta, Agbor, Delta State, Nigeria.E-mail: ugbahaa@gmail.com ABSTRACTThe study investigated the nexus between audit firm characteristics and earnings management among quoted insurance companies in Nigeria. Audit firm characteristics is examined in terms of audit fees, auditor experience, audit quality, and auditor switching. The population of the study consists … Read more THE NEXUS BETWEEN AUDIT FIRM CHARACTERISTICS ANDEARNINGS MANAGEMENT AMONG QUOTED INSURANCE COMPANIESIN NIGERIA

ALIYU Baba Usmanubabaali3131@gmail.com+2348065808572Department of Accounting, Ibrahim Badamasi Babangida University, Niger State. Nigeria SALIHU Ndagindagisalihu@gmail.com+2348036935658Department of Accounting, Ibrahim Badamasi Babangida University, Niger State. Nigeria MASUD Abdullahitalk2masud2008@gmail.com+2348032170149Department of Business Administration, Ibrahim Badamasi Babangida University, Niger State, Nigeria FATIMA Uthman ZahraUmminsalma16@gmail.com.+2347035622108Department of Accounting, Ibrahim Badamasi Babangida University, Niger State. Nigeria. ABSTRACTThe adoption of International Financial Reporting Standards (IFRS) … Read more RELATIVE AND INCREMENTAL VALUE RELEVANCE OFCOMPREHENSIVE INCOME REPORTING IN NIGERIAN EXCHANGEGROUP

IKECHI Prince Obinna, Ph.DDepartment of MarketingFaculty of Management SciencesIgnatius Ajuru University of Education, RumuolumeniPort HarcourtPrince.ikechi@iaue.edu.ng; obinnapikechi@yahoo.comCorresponding author08033429869 NKWEDE Maria-Friday C, Ph.DDepartment of MarketingFaculty of Management SciencesEbonyi State UniversityAbakalikimaria.nkwede@ebsu.edu.ng07039738739 ABSTRACTThis study examines the moderating role of social media network on the interplay between valueco-creation and customer loyalty among apparel designers in post COVID-19 Nigeria.Hypotheses were formulated … Read more VALUE CO-CREATION AND CUSTOMER LOYALTY OF APPARELDESIGNERS IN POST COVID 19 NIGERIA: THE MODERATING ROLEOF SOCIAL MEDIA NETWORK

MUHAMMED YazeedAhmadu Bello University, ZariaEmail: yazeedmuhammed3@gmail.comPhone No: 07069090472 ABUBAKAR Mohammad MayanchiDepartment of Business Administration,Faculty of Management Science,University of LagosEmail: mayanchi2018@gmail.comPhone No.: 08069262852 ALIYU Magaji MafindiPetroleum Training Institute (PTI), Effurun, Delta StatePhone No.: 08037024446 ABSTRACTDespite the usefulness of the Theory of Planned Behavior (TPB) in predicting intention andbehavior, the results of social norms as one of … Read more THE MEDIATING ROLE OF ENTREPRENEURIAL ORIENTATION ONTHE RELATIONSHIP BETWEEN SOCIAL NORMS AND START-UPINTENTION

ATURU-AGHEDO, CalorineDepartment Of Business AdministrationNational Open University Of Nigeriacaturu-aghedo@noun.edu.ng+2348033060214 CHUKWUMA, Nancy NnenaDepartment Of Business AdministrationNational Open University Of Nigeriannchukwuma@noun.edu.ng+2348033102878 OKHIRIA, Vincent OmozojieDepartment Of Business AdministrationNational Open University Of Nigeriaokhiriavincent@yahoo.com or nou215000415@noun.edu.ng+2348060966466 ABSTRACTThe main aim of this study was to examine the influence of cultural diversity on successful mergers andacquisitions in the banking industry in Nigeria. … Read more THE INFLUENCE OF CULTURAL DIVERSITY ON SUCCESSFUL MERGERS ANDACQUISITIONS IN NIGERIA’S BANKING INDUSTRY

ORDU, Chile UmezurikeDepartment of AccountingRivers state university.zurikings@gmail,com/ chile.ordu@ust.edu.ng08179720250. OGBONNA, Felix Ibezim. Department of AccountingRivers state universityFelix.ogbonna@ust.edu,ng ABSTRACTThe study south to ascertain the relationship between tax evasion and tax revenue, evidence from federalinland revenue service, Nigeria. Cross-sectional survey research design was adopted 191 respondentswere drawn from a population of 360 revenue employees across the eighteen (18) … Read more TAX EVASION AND TAX REVENUE; EVIDENCE FROM FEDERALINLAND REVENUE SERVICE

ODIWO, Omokhudu WilliamsDepartment of Business Administration Edo State University UzairueEdo State, Nigeria odiwo.williams@edouniversity.edu.ng,odiwowilliams@yahoo.comOrchid IDhttps://orcid.org/0000-0003-0621-1549 IMOLORE CarliceDepartment of Business AdministrationEdo State University UzairueEdo State, Nigeria AGOL, Nefisat MargaretDepartment of Business AdministrationEdo State University UzairueEdo State, Nigeria, Megagol2007@yahoo.com ABSTRACTThe broad objective of this study was to examine small scale businesses and their performance in EdoState. Small-scale businesses … Read more SMALL SCALE BUSINESSESS AND THEIR PERFORMANCE FORNATIONAL DEVELOPMENT: EDO STATE IN PERSPECTIVE

KABASINGUZI BrendaMakerere University Business School, Kampalabkabasinguzi@mubs.ac.ug KISAME Kisubi MosesMakerere University Business School, Kampalamkisubi@mubs.ac.ug MWESIGE RichardMakerere University Business School, Kampalarmwesige@mubs.ac.ugCorresponding Author: bkabasinguzi@mubs.ac.ug ABSTRACTThis research examined the intervening influence of customers‟ trust on indirect linkages among service quality and customer retention in private clinics in Uganda. An explanatory design employed, sample of 36 private clinics, simple random … Read more SERVICE QUALITY AND CUSTOMER RETENTION AMONG PRIVATEHEALTHCARE PROVIDERS: MEDIATING ROLE OF CUSTOMERTRUST

NKPURUKWE, Obabuike IkeniDepartment of Business Administration, Federal University Wukari, Taraba Stateobason@ymail.com RIMAMNDE RikwentisheDepartment of Business Administration, Federal University Wukari, Taraba StateRikwentishe123@gmail.com RENNER Blessing Awaji-imaDepartment of Marketing Ignatius Ajuru University of Education, River State ABSTRACTThis study investigated the relationship between search engine marketing and customer satisfaction ofdomestic airline in Rivers State. Used in the study theoretical … Read more SEARCH ENGINE MARKETING AND CUSTOMER SATISFACTIONOF DOMESTIC AIRLINE IN RIVERS STATE

CHRISTIAN AmadiDepartment of Business Administration, Federal University Wukari, Nigeria, Email:amadichrist@fuwukari.edu.ng PHILIP Thomas Udo-ImehDepartment of Business Administration, Modibbo Adama University, Yola, Nigeria,Email: philipudo.imeh@mau.edu.ng ABSTRACTThe study focused on the effect of relationship marketing and customer loyalty towards financialtechnology enterprises in Calabar, Nigeria. It specifically sought to determine the effect ofcustomer communication, customer bonding, trust building, and remote … Read more RELATIONSHIP MARKETING AND CUSTOMER LOYALTY INFINANCIAL TECHNOLOGY COMPANIES IN CALABAR,NIGERIA