Intellectual Capital and Financial Performance: Evidenced from Quoted Non-Financial Firms in Nigeria
Journal Article

Feyisayo A. Akinbode & Joel A. Okewale

financial performance human capital intellectual capital relational capital structural capital

Volume 5, Issue 4 — pp. 156-177 | DOI: 10.60787/AKSUJACOG.VOL5NO4.156-177

Internal Audit Function and Local Government Service Delivery in Southwest, Nigeria
Journal Article

Joel A. Okewale & Awotimehin O. Awosoga

internal audit internal control system internal audit competence corporate governance

Volume 5, Issue 4 — pp. 73-85 | DOI: 10.60787/AJACG.VOL5NO4.73-85

Accounting Conservatism and Earnings Management: Further Insights from Nigeria
Journal Article

Ganiyu A. Fatai, Kenny A. Soyemi & Joel A. Okewale

audit(or) audit report auditor conservatism discretionary accruals real earnings management

Volume 5, Issue 2 — pp. 78-90 | DOI: 10.61090/aksujacog.2025.015