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Title: CORPORATE GOVERNANCE MECHANISMS ON THE FINANCIAL PERFORMANCE OF AGRICULTURAL FIRMS IN NIGERIA: THE MODERATION EFFECT OF AUDIT COMMITTEE ATTRIBUTES Authors:Salawudeen Aishat and Falade, Taiwo Damilola Abstract:This study examined the corporate governance mechanisms and financial performance of agricultural firms in Nigeria, with a focus on the moderating effect of audit committee attributes. The study adopts … Read more

Title: THE EFFECT OF CHATBOT USABILITY AND RESPONSIVENESS ON CUSTOMER SATISFACTION AMONG GEN Z IN NGANJUK REGENCY (LAZADA CASE STUDY) Authors:Nabila Fitria Destianti, Indrian Supheni, Muhammad Bawono and Harim Izzati Hamdan Abstract:This study examines the effect of chatbot usability and responsiveness on customer satisfaction among Generation Z users of the Lazzie Chat feature on the … Read more

Title: CLIMATE-RELATED FINANCIAL DISCLOSURES (CRFD) AND THE VALUE OF LISTED ENVIRONMENTALLY SENSITIVE COMPANIES IN CANADA Authors:Ugoh, Timothy Terver, Chris Smith and Abdullahi, O. Ismaila Abstract:PurposeThis study investigates how climate-related financial disclosure (CRFD) influences firm value in Canada’s environmentally sensitive sectors, with a focus on whether institutional ownership moderates this relationship.Design/Methodology/ApproachUsing panel data from listed 25 … Read more

Title: ACCOUNTING DATA AND INFORMATION AND THE EXTENT OF THEIR PROTECTION WITH CYBERSECURITY TECHNOLOGIES FROM ELECTRONIC ATTACKS Authors:Jasim Gshayyish Zwaid, Hussin Fadhil Abbas and Yasameen Tareq Mohammed Abstract:Because the digital and tech world is changing so quickly, cybersecurity is one of the biggest problems that businesses in all fields are dealing with right now. Financial … Read more

Title: SIMPLE BOOKKEEPING AS A STRATEGIC EFFORT TO PROMOTE ORDERLY AND MEASURABLE BUSINESS MANAGEMENT AMONG MSMES IN CURUG TOURISM VILLAGE, BOGOR Authors:Lailah Fujianti, Indah Masri And Erlynda Kasim Abstract:This community service activity was conducted on July 5, 2025, at the Village Hall of Curug, Gunung Sindur Sub district, Bogor Regency, West Java. The program was … Read more

Title: PSYCHOPATHOLOGICAL ASPECTS RELATED TO THE RELOCATION OF FAMILIES TO KINSHASA: CASE STUDY OF TEENAGERS Authors:Bilolo Ntumba Jules, Ozowa Latem Josue, Mujinga Kolongo Generous And Aliango Uyoriwote Paulin Abstract:Inspired by the research of Professor Josué Ozowa on human attachment to objects, this present study examined the psychopathological aspects associated with a family moving to Kinshasa. … Read more

Title: USEFULNESS OF PSYCHOLOGICAL AND MEDICAL CARE IN PATIENT SUFFERING FROM HIGH BLOOD PRESSURE Authors:Siwako Situka Denise, Ozowa Latem Josué And Basanga Basanga Jéremie Abstract:This quantitative article presents a study conducted on 124 subjects suffering from high blood pressure. These subjects were divided into two groups: one receiving medical care only and the other receiving … Read more

Title: THE IMPACT OF PROVIDING NON-ASSURANCE SERVICES ON ACHIEVING DISCLOSURE IN INTEGRATED REPORTS Authors:Maytham Abed Kadhim, Bushra Hassan Mohamed El-toby, And Ashraf Hashimfaris Alabdoon Abstract:The research aims to identify the role of providing non-assurance services by audit offices and their impact on disclosing the financial and non-financial reality of the economic unit and its reflection … Read more

Title: HEALTHCARE FINANCING AMONG WOMEN ATTENDING ANTENATAL CARE AND DELIVERY SERVICES AT THE FEDERAL UNIVERSITY TEACHING HOSPITAL, LAFIA NIGERIA Authors:Ahmed mohammed yahaya, Babatunde joseph olanrewaju ,Ibrahim tajudeen lanre, Jibril khadija asabe,Mohammed salihu ozegya, Bello aisha omotola, Zakari adama yahaya and Bello surajudeen oyeleke Abstract:Background: Antenatal care (ANC) coverage indicates access and quality of health care … Read more

Title: ASSESSING THE NEXUS BETWEEN CORRUPTION AND INSECURITY IN NIGERIA: A PERVASIVE DILEMMA Authors:Muhammad Sani Yusuf, Dahiru Dauda Gombi And Hadiza Muhammad Barka Abstract:This paper, assessing the nexus between corruption and insecurity in Nigeria tries to identify and examine the relationship that exist between corruption and insecurity such as kidnapping, banditry militancy, insurgency etc. in … Read more