This study looked at a sample of firms listed on the Nigerian exchange group to see if audit quality affected the quality of their financial reports. Eight manufacturing businesses’ audited annual reports covering the years 2014–2023, were used to compile Read More …
Category: ISIR Journal of Business and Management Studies (ISIRJBMS)
COLLECTIVE BARGAINING AND WORKPLACE STABILITY: EVIDENCE FROM TERTIARY INSTITUTIONS IN NIGERIA
This study investigated the relationship between collective bargaining and workplace stability among tertiary institutions in Nigeria. This study used survey design and population of study is employees of two (2) tertiary institutions; hence resulting to a total size of one Read More …
BANK RESERVE REQUIREMENT, DIGITALIZATION, AND PROFITABILITY IN INDONESIA BANKING INDUSTRY
The study investigates the impacts of central banks’ policies along with the effects of digitalization and macroeconomics on the profitability of Indonesian banks using dynamic panel data from the period 2010–2022. The System Generalized Method of Moments (GMM) analysis reveals Read More …
ARTIFICIAL INTELLIGENCE (AI), BIG-DATA ANALYTICS, AND THE VALUE RELEVANCE OF ACCOUNTING INFORMATION
Value-relevance of accounting information studies are more often than not hinged on the idea that stakeholders adjust their actions and respond swiftly by changing the value of shares when they get pertinent information. The study investigates the relationship between artificial Read More …
ISIRJBMS Vol – 2 Issue – 3 (May – June 2025)
The Role of Business Strategy in Enhancing the Efficiency of Cloud-Based Accounting Information Systems in Small and Medium Enterprises (SMEs) in the Digitalization Era PP: 66-74 DOI:10.5281/zenodo.15788668 Ai Cahyatin1* Yenni Carolina2 ISIR Journal of Business and Management Studies (ISIRJBMS) 2(3) Read More …
INTELLECTUAL CAPITAL EFFICACY ON FIRM VALUE OF LISTED OIL AND GAS INDUSTRIES IN NIGERIA
This study examines the efficacy of intellectual capital on the firm value of listed oil and gas industries in Nigeria. Intellectual capital, comprising human, structural and relational capital. The study adopted an ex-post facto research design, secondary data from nine Read More …
TAX ADMINISTRATION CHALLENGES ON VOLUNTARY TAX COMPLIANCE AMONG BUSINESS OWNERS IN BAYELSA STATE, NIGERIA
This study examined the relationship between tax administration challenges—tax complexity and perceived fairness—and voluntary tax compliance among business owners in Bayelsa State. A survey research design was adopted, and primary data were collected from 239 business owners across various sectors Read More …
MEANINGFUL WORK AND EMPLOYEE WORK ENGAGEMENT IN PUBLIC SECONDARY SCHOOLS IN BAYELSA STATE, NIGERIA.
MEANINGFUL WORK AND EMPLOYEE WORK ENGAGEMENT IN PUBLIC SECONDARY SCHOOLS IN BAYELSA STATE, NIGERIA. This study examined the relationship between meaningful work and employee engagement in public secondary schools in Bayelsa State. The cross-sectional research design was employed in the Read More …
