The study examined the effect of internal control mechanism on operating efficiency of manufacturing firms in Nigeria. The specific objective was to ascertain the effect of control environment and information and communication on operating efficiency of manufacturing firms in Nig...
Open access
Research Article10.9734/ajarr/2025/v19i4993
The study examined the effect of Accounting Intelligence Systems on the corporate performance of selected SMEs in Nigeria. The specific objective was to ascertain the effect of decision support system and executive support system on the corporate performance of selected SMEs in N...
Open access
Research Article10.9734/arjass/2025/v23i5684
Many SMEs in Nigeria struggle with the implementation of effective internal control systems. Internal controls, where they exist, are frequently weak, poorly documented, or inconsistently applied. Hence, this study examined the effect of internal control system on fraud mitigatio...
Open access
Research Article10.9734/ajarr/2025/v19i4985