A CONCEPTUAL ANALYSIS OF TAXATION OF DIGITAL ASSETS VERSUS THE CRYPTO BAN IN NIGERIA: BALANCING FISCAL OBJECTIVES AND FINANCIAL INNOVATION

The emergence of digital assets has transformed the world in terms of finance and has brought both opportunities and challenging regulation and fiscal problems especially to developing economies like Nigeria. The taxation, economic stability, and regulation of cryptocurrencies are crucial issues because of their decentralization and the lack of borders. Within the Nigerian context, these issues are further complicated by apparent inconsistency in the policies of the government developing interest in taxing online material and the banning of cryptocurrency-related businesses by the Central Bank in terms of their implementation in the formal banking structure. The paper critically discussed the tension between taxation and prohibition and what the opposing conception of these two potential implications imply with regard to fiscal sustainability and financial innovation. By using the conceptual and qualitative method, the research is based on comprehensive literature review, policy documents, and other theoretical frameworks to give a structured and interpretive analysis. It is implied in the discussion that the taxation-oriented strategies are typically linked with better visibility of regulations, greater growth potential of revenue generation, and financing financial innovation. On the other hand, the policies based on prohibition can restrain the activities within the formal financial system and, probably, transfer the digital asset operations to the unofficial or less transparent ways. These opinions are informed based on the past research and policy interpretations and not through empirical research. The paper thus suggests that by having a balanced regulation structure that incorporates taxation and sensible monitoring, a more consistent and sustainable policy framework can be provided to Nigeria. It however notes that these propositions are still exploratory and that further empirical studies are necessary to prove the arguments and guide evidence based policymaking. Simply, the paper indicates that cryptocurrency regulation and taxing, instead of its ban, would be economically beneficial, but additional evidence is needed to defend this standpoint

BOARD INDEPENDENCE AND AUDIT QUALITY OF LISTED CONSUMER GOODS FIRMS IN NIGERIA: MODERATED BY AUDIT COMMITTEE GENDER COMPOSITION

Despite the implementation of the Nigerian Code of Corporate Governance (2018), Audit quality in the consumer goods sector is an important concern because of the recurring financial reporting lapses and corporate failures. While board independence is theorized to enhance oversight, the substantive impact of gender-diverse audit committees as a moderating factor in is insufficiently explored. This study examines the moderating effect of audit committee gender composition on the relationship between board independence and the audit quality of listed consumer goods firms in Nigeria. The study employs an ex-post facto research design; the study analyzed a population of 21 listed consumer goods firms. A sample of 15 firms was selected via purposive sampling, covering a ten-year period from 2014 to 2023. Secondary data were extracted from annual reports and analyzed using multiple regression techniques to test the hypothesized relationships. Findings reveal that board independence and audit committee gender composition have positive and statistically significant individual effects on audit quality. However, the interaction between board independence and gender composition exerts a negative and statistically significant influence on audit quality. This suggests that the governance variables are effective in isolation, but their combination may lead to governance tensions or oversight redundancies that diminish overall audit efficacy. The study concludes that board independence and audit committee gender diversity align with agency theory expectations for improved monitoring. The study recommends that regulatory authorities strengthen policies regarding board independence and that firms prioritize gender diversity. However, to mitigate the observed negative interaction, firms must establish clear role definitions to prevent governance conflicts and ensure that diversity translates into substantive audit quality enhancements

CEO GENDER AND INTEGRATED REPORTING OF LISTED NON-FINANCIAL FIRMS IN NIGERIA: MODERATING EFFECT OF FIRM SIZE

Despite the growing emphasis on corporate transparency and integrated reporting practices among non-financial firms in Nigeria remain inconsistent. One major challenge is the limited understanding of the role of leadership characteristics, particularly CEO gender. This study examines the effect of chief executive officer’s gender on integrated reporting of listed non-financial firms in Nigeria, focusing on the moderating role of firm size. The study employs an ex-post facto research design, with data collected from the audited annual reports of listed non-financial firms in Nigeria over a ten-year period (2014-2023). The population of the study consists of 104 listed non-financial firms on the Nigerian Exchange, using a filtering sampling procedure, firms that met specific inclusion criteria selected and making the sample size to be in firms. The study uses multiple regression analysis to analyze the panel data and the findings reveal that chief executive officer’s gender has a positive and significant effect on integrated reporting. The result further reveals that firm size has a negative and significant effect on the relationship between chief executive officer’s gender and integrated reporting. The study therefore concludes that chief executive officer’s gender significantly influences the integrated reporting of non-financial firms especially when the size of the firms is taken into consideration. This study recommends that more women should be appointed as CEOs of listed non-financial firms in Nigeria

BANK OF INDUSTRY AND ENTREPRENEURIAL DEVELOPMENT: LESSON FROM SMEs OPERATOR IN OGBOMOSHO, NIGERIA

The study investigates the Bank of Industry\u27s (BOI) role in fostering entrepreneurship development in Ogbomosho, Nigeria. It particularly examines entrepreneurs\u27 access to BOI financing, the influence of BOI support on business growth, and the link between BOI interventions and entrepreneurship progress. Using a cross-sectional survey design, the research targeted SMEs across various sectors such as recharge cards, nylon production, ice-block production, block molding, and mini retailing in Ogbomosho North Local Government Area, Oyo State. From a total population of 120 SMEs, 92 respondents were selected through stratified random sampling. Data collection was conducted via structured questionnaires, with analysis performed using descriptive statistics (frequency and percentage) and inferential statistics (ordinary least squares regression and Pearson product-moment correlation).  The study\u27s findings indicate that the Bank of Industry (BOI) plays a significant role in entrepreneurship development by providing financial support, mentorship, training opportunities, access to resources, and fostering a supportive business environment. Regression analysis revealed that BOI interventions explain 72% of the variation in entrepreneurship development (R² = 0.721, F = 18.343, p < 0.001). Despite this positive impact, only 24% of surveyed entrepreneurs had accessed BOI financing, highlighting considerable barriers to support access. The study concludes that BOI has a strong positive effect on entrepreneurial development for those who benefit and recommends that the bank enhance its enabling environment, increase awareness and accessibility, and improve training and resource provision to foster broader business growth among entrepreneurs

IMPACT OF ELECTRONIC PROCUREMENT PRACTICES ON THE SUPPLY CHAIN PERFORMANCE OF LISTED CONSTRUCTION COMPANIES IN NIGERIA

Electronic procurement has emerged as a critical tool for enhancing supply chain performance, particularly in the construction industry, where procurement inefficiencies often undermine operational efficiency. This study examines the impact of electronic procurement practicesspecifically electronic sourcing, electronic tendering, electronic ordering, and electronic invoicing, on the supply chain performance of listed construction companies in Nigeria. Guided by Transaction Cost Theory and Resource-Based View, the study employs a quantitative research design, collecting secondary data from annual reports, procurement databases, and industry records spanning 2014-2023. Data analysis was conducted using structural equation modeling (SEM) to evaluate the relationships between electronic procurement practices and supply chain outcomes. Findings reveal that all dimensions of electronic procurement exert positive and statistically significant effects on supply chain performance, with electronic ordering exhibiting the strongest impact. The study concludes that digital procurement technologies enhance operational efficiency, reduce procurement cycle times, improve transparency, and strengthen supplier collaboration. Recommendations include increased investment in digital procurement infrastructure, standardization of electronic tendering, staff training, and government support for digital transformation. The study contributes to procurement and supply chain literature by providing empirical evidence of the effectiveness of electronic procurement practices within the Nigerian construction sector

VAT ADMINISTRATION AND THE CONCEPT OF FISCAL FEDERALISM IN NIGERIA

Most Nigerian States’ internally generated revenue (IGR) cannot cover their operational costs without federal allocations. The administration of Value-Added Tax (VAT), a consumption tax, is vested in the Federal Government. This paper, therefore, examined how the over-concentration of taxing powers in the federal government affects States’ ability to expand their tax base. The research design adopted for the study was an Ex Post Facto Design. The data generated for the study is secondary, and regression and inferential techniques were employed for the analysis. The study is guided by the theories of Tax Assignment and Fiscal Federalism. The theory of Tax Assignment assumes that functions should be distributed between the central government and subnational governments, while the theory of fiscal federalism assumes that powers and responsibilities are shared among the tiers of government. The study revealed that VAT revenue generation has a significant effect on States debts; however, VAT allocation does not have a significant effect on States debts; VAT revenue generation has a significant effect on States IGR; and VAT allocation has a significant effect on States IGR. This implies that improvingthe tax base of the States will be hindered. To enable States to explore other alternative means of improving their revenue generation, it is recommended that true fiscal federalism should be encouraged and given the powers to collect VAT, which is a consumption tax, to the States

ASSESSING THE IMPACT OF THE SUSTAINABLE DEVELOPMENT GOALS ON POVERTY REDUCTION AMONG WOMEN AND YOUTHS IN ABUJA, NIGERIA

This study examined the role of Sustainable Development Goals (SDGs) in poverty alleviation among women and youths in the Federal Capital Territory, with a specific focus on the Gwagwalada Area Council. A mixed-methods research design employing a sequential explanatory approach was used to integrate quantitative and qualitative data. To support causal impact inference, the study adopted a quasi-experimental identification strategy. Specifically, a propensity score matching (PSM) technique was employed to construct a comparable control group of non-beneficiaries with similar observable characteristics to SDG programme participants. This approach reduces selection bias by ensuring that differences in outcomes are attributable to programme exposure rather than pre-existing differences. In addition, multivariate regression analysis with control variables (such as education, income level, age, and employment status) was used to further adjust for confounding factors. Where applicable, robustness checks were conducted to test the sensitivity of the estimated effects. Primary data were collected through structured questionnaires administered to respondents, complemented by focus group discussions and key informant interviews. Descriptive and inferential statistical techniques were used to analyze the data. The findings indicate that SDG programmes have a statistically significant and positive causal effect on poverty reduction outcomes, including improved access to basic services, enhanced income generation, increased youth employment, and greater economic empowerment of women. The study further established that community participation significantly enhances the effectiveness and sustainability of SDG interventions. However, challenges such as low awareness, inadequate programme coverage, and weak implementation mechanisms were identified as limiting factors. The study concludes that while SDGs contribute meaningfully to poverty alleviation, their impact remains moderate and uneven across communities. It therefore recommends improved sensitization, better targeting of beneficiaries, strengthened institutional coordination, and increased investment in human capital development to maximize outcomes. The study contributes to existing literature by providing causally informed, localized empirical evidence on SDG effectiveness in addressing multidimensional poverty among vulnerable groups in Abuja

DO FINANCIAL DEVELOPMENT AND TRADE OPENNESS MATTER FOR ECONOMIC GROWTH? PANEL EVIDENCE FROM SELECTED WEST AFRICAN COUNTRIES

The study investigates the impact of financial development and openness to trade on economic growth in the selected West African West namely: Benin, Ghana, Niger, Nigeria, and Togo for the period of 2002 to 2023. The study employed cross-sectional dependence tests and the results from the panel unit root test found the mixture of I(0) and I(1). The Westerlund co-integration test confirms the existence of co-integration. After a Hausman test the Pooled Mean Group was utilized, and the result posits that foreign direct investment and financial development are significantly and positively impacted economic growth in the selected countries with coefficients 5.253and 2.600 and the probability values of 0.001 and 0.002 respectively. This suggests that the financial development and foreign direct investment has a significant impact on the economy, meaning that economic growth increase as financial development and foreign direct investment. While, trade openness on the hand, is negative -2.300 with probability values of 0.677, and statisticallyinsignificant, which indicates that increase in trade openness bring about a decrease in economic growth. The study recommends for appropriate financial reform that focuses on inclusive and efficient financial intermediation for economic growth. It also suggests that governments reform their institutions in order to liberalize the foreign sector, remove trade barriers, draw in investors, promote economic diversification for value-added exports, enhance trade partnerships with other countries, and reap the benefits of trade openness in West African countries

THE IMPACT OF CLIMATE VARIABLES ON KEY FINANCIAL MARKET INDICATORS IN NIGERIA: AN ARDL APPROACH

This study investigates the macro-financial effects of climate change on investment performance in Nigeria, focusing on the interaction between key climate variables, rainfall, temperature, and carbon emissions, and financial indicators such as Treasury Bill Rate (TBR), Stock Market Index (SMI), and Bond Yield (BOY). Using the Autoregressive Distributed Lag (ARDL) model on a 34-year time series, the study examines both short- and long-run relationships between climate and financial variables. The results reveal that rainfall exerts a statistically significant negative effect on TBR in both the short and long run, suggesting that extreme rainfall events influence short-term liquidity and monetary dynamics. However, temperature, carbon emissions, and inflation exhibit no significant impact on SMI or BOY, indicating limited climate sensitivity in long-term capital markets. The findings underscore the partial responsiveness of Nigeria’s financial system to climate variability and point to weak environmental signal integration. The study concludes that Nigerian financial markets remain in the early stages of climate-risk pricing and recommends that regulatory institutions such as the Central Bank of Nigeria (CBN) and the Securities and Exchange Commission (SEC) deepen climate-finance research, strengthen data infrastructure, and integrate climate disclosures into financial reporting to improve market resilience

HUMAN RESOURCE ACCOUNTING DISCLOSURE AND FINANCIAL REPORTING QUALITY IN NIGERIA

This paper examines the effect of Human Resource Accounting Disclosure (HRAD) on financial reporting quality in Nigeria. This effect of HRAD was examined on three specific metrics for measuring financial reporting quality namely; timeliness, relevance and understandability. Although employees are widely recognised as a major source of organisational value, human capital is still largely excluded from the financial statements of many Nigerian firms. This continuing practice limits transparency, weakens accountability and reduces the usefulness of financial reports for effective decision making. Drawing on Human Capital Theory which provides the foundational justification for Human Resource Accounting disclosures(HRAD) by framing employee training, education, and development as strategic investments rather than mere expenses. It also draws from the Stakeholder Theory which asserts that companies must disclose human resource accounting (HRA) information to meet the expectations of diverse groups employees, investors, and regulators, and also aligns with the agency theory which serves as a framework to reduce information asymmetry between managers (agents) and shareholders (principals).Primary data were obtained through copies of structured questionnaire administered to 292 professional accountants from selected organisations across Nigeria. The data were analysed using descriptive statistics and regression techniques to test the study hypotheses and explore the relationships among the variables. The results indicate that timeliness, relevance and understandability have significant positive effects on Human Resource Accounting practices, suggesting that clearer and more timely reporting systems promote better recognition and communication of human capital information. The findings further imply that strengthening financial reporting processes can enhance corporate transparency, build stakeholder confidence and support sustainable organisational performance. The paper contributes to the growing body of knowledge on Human Resource Accounting in developing economies and offers practical insights for regulators, standard setters and accounting practitioners seeking to improve the quality and credibility of financial reporting in Nigeria