Open Access Peer Reviewed Monthly Est. 2014

Academic Journal of Statistics and Mathematics

(AJSM)
ISSN (Print): 4052-392X | ISSN (Online): 5730-7151
6.53
Impact Factor
11
H-Index
634+
Articles
📄 Acad. J. Stat. Math. — Volume 14, Issue 1 (2026)
Academic Journal of Statistics and Mathematics  |  Volume 14, Issue 1  |  2026  |  3 Articles
Open Access Double-Blind Peer Reviewed ISSN: 5730-7151 (Online)
📋 Articles — Volume 14, Issue 1
Research Article Pages 1-15
Article 1 of 3

THE DYNAMICS OF PROFESSIONAL SKEPTICISM IN MODERN AUDITING PRACTICE

This study carried out an investigation of professional’s scepticism as the armoured tank of an auditor. Specifically, the study aimed to; investigate the effect of auditors’ professional scepticism on fraud detection in the prepared financial statement, examine the relationship between…

Research Article Pages 16-28
Article 2 of 3

EFFECT OF HUMAN CAPITAL MEASUREMENT ON FINANCIAL PERFORMANCE OF NIGERIAN OIL AND GAS FIRMS

The Study determined the influence of human resources valuation on return on assets of Listed Oil and Gas Companies in Nigeria. The specific objectives were to examine the effect of human resource cost (HRC) on return on assets (ROA) of…

Research Article Pages 29-38
Article 3 of 3

THE INFLUENCE OF TAX AUDITS ON REVENUE COLLECTION IN NIGERIA’S OIL-PRODUCING STATES

Tax revenue seems to be the most consistent government revenue and it is believed that tax audit will bring in more taxpayers into the tax web. On this premise, the study target is to discover the relationship among tax audit…

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