MOUTH PIECE
Welcome to
The Journal of Accounting (JOA) is a product of the Nigerian College of Accountancy as its contribution to the field of Accounting Research and education.
The Nigerian College of Accountancy (NCA) is a Post-graduate Professional College established under Section 8(1)(d) and Section 20 of ANAN Act. It is an educational institution in Jos established as a Training Arm of the Association of National Accountants of Nigeria (ANAN) located in Kwall, near Jos.
NCA as the training arm of ANAN follows International Federations of Accountants standards and pronouncements in training its students. It is a member of the International Association for Accounting Education and Research (IAAER), The institution is headed by Director-General Dr. Friday E. Akpan, Ph.D., FCNA, FCTI, FCTM.
The College is home to a Center for Forensic and Accounting Research(CEFAR) that manages a number of accounting research centers set up in various universities. The main objective is centrally to promote research, develop competence and to advance the science of accounting.
INSTRUCTIONS/ POLICIES
CALL FOR ARTICLES/GUIDELINES FOR CONTRIBUTORS
The Editorial Board of the Journal of Accounting Committee (JOA) calls for scholarly articles on relevant current and contemporary issues from academics in Accounting, finance, and other related multidisciplinary fields of study for publication.
JOA is a biannual refereed journal published in June and December each year. All submissions must be made not later than two months before any issue.
PEER REVIEW
JOA has a comprehensive peer review procedure that, in the majority of circumstances, entails a double-blind appraisal of the work with at least two independent reviewers and a final judgment on acceptance or rejection by the Editor in chief. Before articles are published, all submitted manuscripts go through a peer-review procedure.
The following provides a synopsis of the editorial procedures carried out.
JOURNALS
LIST OF PUBLICATIONS
EFFECT OF AUDITOR SWITCH DECISIONS ON FINANCIAL
PERFORMANCE OF QUOTED FIRMS IN NIGERIA
This study examined the effect of auditor switch decisions on financial performance of firms in Nigeria. Specifically, the study ascertained the effect of auditor switch decisions on Tobin’s Q of Nigerian firms. Ex-Post Facto research design was employed and data were extracted from the annual reports and accounts from 2012 to 2020 from a sample […]
EFFECT OF FINANCIAL RISK AND TECHNOLOGY ON FINANCIAL
PERFORMANCE OF LISTED COMMERCIAL BANKS IN NIGERIA
The study examines the effect of financial risk and technology on financial performance of listed Commercial Banks in Nigeria. Financial risk is represented with credit risk, liquidity risk, operational risk, capital risk and market risk, while quantum of investment in computer and soffrware was proxy for technology. Financial performance was measured using net interest margin. [...]
CORPORATE GOVERNANCE AND RISK MANAGEMENT IN THE NIGERIAN BANKING INDUSTRY
The objective of this study is to examine the relationship between corporate governance and risk management in the Nigerian Banking industry. The paper examines the influence of corporate governance mechanism on Banks risk management practice to maximize value of the firm and its stakeholders. The methodological approach adopted in this paper is libra based research, […]