Vol. 3 No. 1 (June 2023)

Benin Journal of Accounting, Finance and Forensic Science Research · ISSN 2992-5169 · 7 papers

Paper 01

Forensic Accounting Investigation Techniques and Fraud Detection and Mitigation of Listed Deposit Money Banks in Nigeria

O. H. Sadiq & D. B. Uyagu

pp. 1–18

Paper 02

Firm Attributes and Human Resource Accounting Disclosures of Quoted Firms in Nigeria

I. M. Igbinovia & M. G. Aweh

pp. 19–37

Paper 03

The moderating role of firm size on the association between institutional ownership and integrated reporting of listed non-financial services firms in Nigeria

L. A. Abdulfatah, O. A. Yahaya, S. E. Agbi & S. Tauhid

pp. 38–58

Paper 04

Cashless Policy and the Performance of Micro, Small and Medium Scale Enterprises in Kogi State, Nigeria

J. S. Ekele, L. O. Onmonya, K. M. Ibrahim, A. Ibrahim & A. A. Jibrin

pp. 59–81

Paper 05

Impact of Accounting Records on Business Performance: A Case Study of Registered SMEs in Osogbo, Osun State

A. I. Akosile & O. S. Oladele

pp. 82–102

Paper 06

Forensic Accounting Skills in Counterterrorism Operation

A. I. Nyor, Z. D. Gubio & L. K. Audu

pp. 103–118

Paper 07

Internal Control System and Fraud Prevention in Nigerian Banking Sector

A. O. Oladipupo & J. O. Ajayi

pp. 119–135