Open Access Peer Reviewed Monthly Est. 2014

European Journal of Accounting, Finance and Investment

(EJAFI)
ISSN (Print): 4242-405X | ISSN (Online): 3466-7037
6.34
Impact Factor
14
H-Index
823+
Articles
📄 Eur. J. Account. Finance Invest. — Volume 12, Issue 3 (2026)
European Journal of Accounting, Finance and Investment  |  Volume 12, Issue 3  |  2026  |  6 Articles
Open Access Double-Blind Peer Reviewed ISSN: 3466-7037 (Online)
📋 Articles — Volume 12, Issue 3
Research Article Pages 1-9
Article 1 of 6

IMPACT OF AI-STRUCTURED INVESTMENT ON DEPOSIT MONEY BANKS FINANCIAL PERFORMANCE OF IN NIGERIA

Abstract The adoption of Artificial Intelligence (AI) in the financial industry has significantly influenced the investment behavior and efficiency of banking institutions. This research work empirically examines the impacts of AI-structured investment on the financial performance of Deposit Money Banks in…

Research Article Pages 10-22
Article 2 of 6

IPSAS COMPLIANCE AND FINANCIAL REPORTING QUALITY OF MINISTRIES, DEPARTMENTS AND AGENCIES IN RIVERS STATE

This study examines the effect of International Public Sector Accounting Standards (IPSAS) compliance on financial reporting quality in Ministries, Departments and Agencies (MDAs) in Rivers State, Nigeria, with particular emphasis on faithful representation. A survey research design was adopted, focusing…

Research Article Pages 23-34
Article 3 of 6

IMPACT OF PRODUCT COST MANAGEMENT ON PROFITABILITY OF CONSUMER GOODS FIRMS IN NIGERIA

This study investigates the effect of product cost management on the profitability of consumer goods firms in Nigeria, focusing on material cost control and labour cost management as key dimensions of cost management. Profitability was measured using gross profit margin…

Research Article Pages 35-48
Article 4 of 6

FORENSIC ACCOUNTING PRACTICES AND PROFITABILITY IN THE BANKING SECTOR IN RIVERS STATE, NIGERIA

This study examined the effect of forensic accounting practices on the profitability of banks in Rivers State, Nigeria. The research specifically focused on two dimensions of forensic accounting, fraud detection and investigation, internal control and risk assessment, while profitability was…

Research Article Pages 49-66
Article 5 of 6

SUSTAINABILITY REPORTING AND FIRMS ECONOMIC PERFORMANCE IN NIGERIA

Sustainability reporting has become a pivotal tool for firms in industries and firms have faced significant scrutiny due to their environmental impact, necessitating the integration of environmental, social and governance considerations into financial decision-making. The goal of this study is…

Research Article Pages 67-83
Article 6 of 6

FORENSIC AUDITING AND HOLISTIC INTERNALCONTROL MECHANISM: A TACTICAL STRATEGY FOR ENHANCING ORGANIZATIONS PERFORMANCE

Financial and economic fraud has become more widespread in recent years, with perpetrators continuously evolving their techniques to exploit new vulnerabilities and the rising incidence of financial irregularities and corporate fraud has intensified the need for robust forensic auditing to…

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