Aims: The article provides an overview of the Nigerian banking industry, highlighting its regulation by the Central Bank of Nigeria (CBN) and the role of information governance (IG) in enhancing the industry's robustness. Despite being recognized as one of the top performers in A...
Open access
Research Article10.9734/ajeba/2023/v23i181055
This research was carried out to describe the impact of sales growth, company financial performance, and company size on the value of all infrastructure companies registered in Indonesia from 2017 to 2020. Purposive sampling is the sampling method used. The survey data is taken f...
Open access
Research Article10.9734/ajeba/2023/v23i181053
The COVID-19 pandemic caused serious disruptions to all economic activities across the globe. Besides other sectors that were significantly affected, production and marketing of agricultural products particularly horticulture remained among the seriously hit. The purpose of this...
Open access
Research Article10.9734/ajeba/2023/v23i181052
Globally, organizations have various challenges of fraudulent activities and exposure to fraud risk irrespective of size, location or sector. Fraud is not a new phenomenon, it occurred from centuries with numerous high profile cases, and these are perceived to have adversely affe...
Open access
Research Article10.9734/ajeba/2023/v23i171051
This study aims to detect fraud tendencies in BOS fund management with a diamond fraud approach that is influenced by organizational competence and culture by using the quality of accounting information systems as mediation variables. This study used quantitative descriptive meth...
Open access
Research Article10.9734/ajeba/2023/v23i171050
Aims: This study aims to examine Financial Audit Agency's (BPK) opinion in the Audit Results Report on the accountability of Local Government Financial Reports (LKPD) in Pegunungan Bintang for solutions to regional governments to develop regional Vision & Mission. Study Desig...
Open access
Research Article10.9734/ajeba/2023/v23i171049
In 2019 the pandemic Covid-19 caused sharp decline on Indonesian economy, yet in 2021 the economic condition started to recover, indicated by 7% increase in Gross Domestic Product and Consumer Confidence Index. One sector influenced by strong economic recovery is property industr...
Open access
Research Article10.9734/ajeba/2023/v23i171046
The corporate governance code mandates all publicly quoted firms in Nigeria to establish an audit committee to ensure transparency in financial reporting and protect shareholders' interests. This study examined the effect of audit characteristics on the corporate performance of l...
Open access
Research Article10.9734/ajeba/2023/v23i171047
Kaldor’s theory of growth is one theory that advocates for the manufacturing sector as a channel of increasing productivity and increasing employment. However, many developing countries like Nigeria seem to be bypassing the dynamism of the manufacturing sector. This study looked...
Open access
Research Article10.9734/ajeba/2023/v23i171048
In this article, the duality between e-commerce and cybersecurity in Central Africa’s case has been presented. To achieve this, a field study was conducted by submitting a question in order to make sure that the impact of cybersecurity on e-commerce in Africa in general and Centr...
Open access
Research Article10.9734/ajeba/2023/v23i171043