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About the Journal

The ANAN Journal of Accounting (AJOA) is the only authoritative academic journal of the Nigerian College of Accountancy (NCA), the Post Graduate Professional College of the Association of National Accountants of Nigeria (ANAN) which is focused on research that impact on accounting education, profession, and practice, in a profound and comprehensive manner.

Nigerian College of Accountancy, a training arm of the Association of National Accountants of Nigeria, aims to advance the science of accounting in Nigeria through a multidisciplinary focus on the production of well-rounded, well-blended, and well-trained professionals possessing sound knowledge, skillful in practice, and ethical in conduct.

Current Issue

Vol. 12 No. 2 (2023): ANAN Journal of Accounting
DOI: https://doi.org/10.70518/ajoa.v12i2
Published: 2023-12-29

Full Issue

Articles

  • CENTRAL BANK OF NIGERIA FINANCIAL INCLUSION STRATEGY: A PERFORMANCE REVIEW (2012 - 2022)

    Dr. Nwambeke, Godfrey Chinedu, Okoye, Patrick Ejike, Dr. Ulo, Fabian Udum, Nkwagu, Louis Chinedu (Author)
    1-14
    DOI: https://doi.org/10.70518/ajoa.v12i2.01

  • DIRECT TAXES AND INCOME REDISTRIBUTION IN NIGERIA

    IKPONMWOSA MICHAEL IGBINOVIA, AGBONRHA-OGHOYE IMAS IYOHA (Author)
    15-39
    DOI: https://doi.org/10.70518/ajoa.v12i2.02

  • EFFECT OF CAPITAL STRUCTURE ON FINANCIAL PERFORMANCE OF SELECTED COMMERCIAL BANK IN NIGERIA

    OKETAH, SHARON UGONNE, ULO, FABIAN UDUM, NWEKPA, KENNETH CHUKWUMA, NKWAGU, LOUIS CHINEDU (Author)
    40-71
    DOI: https://doi.org/10.70518/ajoa.v12i2.03

  • COMPARATIVE EFFECTS OF HISTORICAL COST ACCOUNTING AND FAIR VALUE ACCOUNTING ON EARNINGS PERFORMANCE OF QUOTED FIRMS IN NIGERIA

    Jacob Sackey, PhD (Author)
    72-95
    DOI: https://doi.org/10.70518/ajoa.v12i2.04

  • EFFECTS OF TAX COMPLIANCE DETERMINANTS ON TAX EVASION IN NIGERIA: AN EMPIRICAL INSIGHT

    SANI, ALFRED ILEMONA (Author)
    96-114
    DOI: https://doi.org/10.70518/ajoa.v12i2.05

  • EFFECT OF AUDIT COMMITTEE INDEPENDENCE AND GENDER DIVERISTY ON SUSTAINABILITY REPORTING DISCLOSURE OF QUOTED INDUSTRIAL GOODS COMPANIES IN NIGERIA

    Ojo, Lukman Olatunji, Fasua, Kayode Olusola, Yusuf Abdullahi, Abdulsalam (Author)
    115-136
    DOI: https://doi.org/10.70518/ajoa.v12i2.06

  • TRANSFER PRICING AUDIT AND TAX COMPLIANCE LEVEL OF MULTINATIONAL COMPANIES IN NIGERIA

    Awoke, Sunday Ede, Awa, Felix Nweke, Nkwagu, Louis Chinedu, Nkwagu, Chibuike Christian (Author)
    137-157
    DOI: https://doi.org/10.70518/ajoa.v12i2.07

  • THE MODERATING EFFECT OF FIRM SIZE ON TAX SAVING AND INVESTMENT EXPENDITURE IN NIGERIA

    OSEGBUE, IFEANYI FRANCIS, EGBUNIKE, PATRICK AMECHI (Author)
    158-169
    DOI: https://doi.org/10.70518/ajoa.v12i2.08
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