International Journal of Intellectual Discourse

Predisposing factors of Intimate Partner Violence on ever-married women in Gombe State, Nigeria

Adamu Abba — 2026-06-05

This research examines the predisposing factors of intimate partner violence (IPV) on ever-married women in Gombe State. 1 in 3 women globally have been physically or sexually abused at least once in their lifetime. The study identified the forms, predisposing factors to IPV, the effects of IPV & the coping strategies of the victims of IPV in Gombe State. The research triangulated between Radical feminist theory and Social Disorganization theory. A mixed research method was adopted for the study. Data were collected from both primary and secondary sources. The population of the study is the ever-married women from Gombe, Yamaltu Deba, and Billiri, LGA, as well as security personnel, religious leaders, community leader and social welfare officers, respectively. Sample size was determined using the Krejcie and Morgan table. Using the Kobo Collect application, a total of 600 questionnaires were administered to ever-married individuals. Similarly, a total of 3 Key Informant Interviews and 3 In-depth interviews were conducted with relevant officials, religious and community leaders. The study adopts multi-stage and purposive sampling techniques in selecting the respondents. Responses received from the questionnaires were presented in frequencies and percentages, while the KII and IDI were analyzed using thematic analysis and supportive quotations under appropriate headings. The findings of the study revealed that women are being violated in the hands of their Intimate Partners, and the rate of assault is on the increase. The major forms of violence in Gombe State are physical assaults, sexual violence, and psychological violence. Identifiable factors that lead to such violations include: economic factors (financial request), male dominance, and alcohol and drug abuse, among others. This affects the women as well as the children. The study recommends that government establishments establish more trauma centers in the state, provide marital counseling and reorientation to couples, impose sanctions on sexual violations, implement poverty eradication programs/women's empowerment initiatives, and conduct awareness campaigns for the prevention of IPV, among other measures.

Impact of digital competence and risk perception on digital entrepreneurial intention among university undergraduate students in north eastern Nigeria: Mediating role of entrepreneurial self-efficacy

Zainab Idris — 2026-06-01

This study investigates how digital competence and risk perception influence digital entrepreneurial intention among university students in North-Eastern Nigeria. The study is grounded under the Theory of Planned Behaviour. The study surveyed 357 students across six universities, utilizing PLS-SEM for analysis. Findings indicate that while digital competence and risk perception significantly impact intention, their effects are primarily realized through the mediating role of entrepreneurial self-efficacy. The model of the study explains 59% of the variance in digital entrepreneurial intention. Therefore, the study concludes that fostering
students' confidence is as vital as technical training, recommending practical curricula to bolster self-efficacy for regional economic growth.

Influence of grassroots political movement on electoral system in Nigeria: A comparative study of Kwankwasiyya and Obidient Movement in Kano State

Okpe Ngbede Caleb — 2026-06-01

The emergence of grassroots political movements has increasingly transformed electoral politics in Nigeria by challenging the dominance of traditional political parties and reshaping patterns of political participation and voter behaviour. This study examines the influence of grassroots political movements on Nigeria’s electoral system through a comparative analysis of the
Kwankwasiyya and Obidient movements during the 2023 general elections, with particular focus on Kano State. Anchored on Resource Mobilization Theory, the study adopted a mixed-methods research design, combining quantitative and qualitative approaches. Data were collected from 400 respondents selected through a multistage sampling technique across five Local Government Areas in Kano State using structured questionnaires administered physically and through Google Forms. Qualitative data were further generated through content analysis of social media activities associated with both movements. Quantitative data were analyzed using descriptive statistics, while qualitative data were examined through thematic analysis. The findings reveal high levels of awareness of both movements, with the Obidient Movement recording broader national visibility due to its extensive use of digital platforms, while the Kwankwasiyya Movement demonstrated stronger grassroots structures and deeper political loyalty among supporters. The study further found that grassroots political movements significantly influenced political
awareness, voter mobilization, and electoral decision-making, with a majority of respondents indicating that movement affiliation affected their voting choices more than traditional party loyalty. Social media emerged as a critical instrument of political communication and mobilization, particularly among young voters. The study also established that a potential alliance between the two movements could substantially influence future electoral outcomes and challenge the dominance of established political parties, although ideological and structural differences may constrain such cooperation. The study concludes that grassroots political movements have become significant actors in Nigeria’s democratic process, contributing to the evolution of electoral
behaviour, political participation, and citizen engagement. It recommends greater integration of digital and community-based mobilization strategies to strengthen democratic participation and electoral accountability in Nigeria.

Mediating role of entrepreneurial education on relationship between market orientation on entrepreneurial intention

Salihu Manu Omar — 2026-06-01

The aimed of this study is to explore the mediating role of entrepreneurial education in the relationship between market orientation and entrepreneurial intention. The study adopted a quantitative design, using primary data collected via a structured questionnaire survey. Cluster sampling was employed to generate responses from respondents in the study area. The population
of the study was 5,129, and the sample size of 357 was determined using the Krejcie and Morgan (1970) table. Reliability and regression analyses were conducted using SPSS, while path analysis was performed using partial least squares structural equation modeling (PLS SEM). The findings show a positive and significant relationship between market orientation and entrepreneurial
intention. Furthermore, entrepreneurial education mediates the relationship between market orientation and entrepreneurial intention, indicating that entrepreneurial education plays a significant role in transmitting the effect of market orientation into entrepreneurial intention.

Effects of entrepreneurial creativity on entrepreneurial intention. Mediating role of entrepreneurial mindset

Nabila Yusuf Lawal — 2026-06-01

This study explores the effect of entrepreneurial creativity (EC) on entrepreneurial intention (EI), focusing on the mediating role of entrepreneurial mindset (EM) among final-year students at selected tertiary institutions in Bauchi State, Nigeria. A quantitative research design was employed, utilizing Partial Least Squares Structural Equation Modeling (PLS-SEM) to analyze survey data collected from a sample of 316 valid respondents. The measurement model established acceptable convergent and discriminant validity. The structural model results revealed that entrepreneurial creativity has a positive and statistically significant direct relationship with entrepreneurial intention ($\beta = 0.505$, $t = 11.415$, $p < 0.05$). Furthermore, the entrepreneurial mindset significantly mediates the relationship between entrepreneurial creativity and entrepreneurial intention ($\beta = 0.679$, $t = 16.649$, $p < 0.05$). The Importance-Performance Map Analysis (IPMA) further highlights entrepreneurial creativity as a high-importance and high-performance construct. These findings offer valuable insights for policymakers and university management in designing target intervention frameworks to foster undergraduate entrepreneurial drive.

Job embeddedness and employee performance of some selected federal medical centres in North-central, Nigeria: A moderating effect of job stress

Pere Abinabo — 2026-06-01

The objective of this research is to investigate the effect of job embeddedness on employee performance in some selected public hospitals in North-Central Nigeria, with particular emphasis on the moderating effect of job stress. The research is grounded in the Conservation of Resources Theory, aiming to explore how psychological attachment, social connection and career alignment influence employee performance through the lens of job stress.This study utilized a cross-sectional survey research design to examine the proposed relationships. The target population comprised 7,503 medical personnel, including doctors, nurses, pharmacists, physiotherapists, and other allied health professionals across five Federal Medical Centres (FMCs) in North-Western Nigeria, A sample size of 380 respondents was calculated using Yamane’s formula, based on a 95% confidence level and a 5% margin of error. Data were collected through a structured questionnaire employing a five-point Likert scale and subsequently analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results revealed that career alignment, job stress, psychological attachment, social connection have positive and significant effect on employee performance. For the indirect
relationship, job stress significantly moderate the relationship between psychological attachment and employee performance, job stress significantly moderate the relationship between social connection and employee performance, that job stress significantly moderate the relationship between career alignment and employee performance. The study recommended that public hospitals should create structured career development plans, including training, mentoring, and opportunities for advancement, to ensure employees’ career goals align with organizational objectives.

Examining decentralized Zakah administration and poverty alleviation among Muslims in non-Shari ‘Ah states of North-central, Nigeria

Ummulkhayr Adamu — 2026-06-01

Zakah is one of the main pillars of social financing tools in Islam and has a huge impact on poverty alleviation and social welfare. Research on zakah tends to concentrate on the formalized and institutionalized zakah system among Muslim societies, while little attention has been paid to the decentralized zakah system in non-Shari’ah societies. This study hence sought to investigate decentralized zakah administration and poverty alleviation in North Central Nigeria with special attention to Minna, Niger State and the Federal Capital Territory, Abuja. Qualitative research methodology was used to gain more insight into the experiences,
perceptions, and practices of zakah administration in the selected communities. Purposive sampling technique was employed to select eighteen respondents involved in various aspects of zakah administration, such as leaders of mosques, zakah administrators, zakah contributors, zakah recipients and community members. In-depth interviews were conducted, and data were analyzed using a thematic analysis approach. The study found that the decentralized zakah administration is community-oriented, flexible and trust-based. The paper further found that zakah helps in alleviating poverty, supports small income generation activities and enhances social cohesion among Muslim communities. Commitment to religious beliefs, trust, transparency and personal involvement in the process of distribution were some of the factors influencing compliance with zakah. However, poor documentation, unequal distribution and weak administrative capacity were the main challenges encountered during the process.

Digital Literacy and Risk Management in Takaful Operations: An Analysis of Shariah Principles and Regulatory Imperatives in Nigeria

Maryam Dikko — 2026-06-01

This paper examines the implications of the use of digital platforms for risk management in Takaful operations in Nigeria, with particular focus on digital literacy, Shariah compliance, and regulatory oversight. As digital platforms increasingly mediate Takaful service delivery, concerns arise regarding participants’ understanding of Islamic contractual obligations, informed consent, and ethical compliance. The study adopts a doctrinal legal research methodology through the analysis of Islamic legal principles, classical juristic authorities, and contemporary regulatory frameworks, including guidelines issued by the National Insurance
Commission and the Islamic Financial Services Board. It further evaluates practical implementations through selected digital Takaful platforms operating within and outside Nigeria. The findings reveal that digital onboarding systems, clickwrap agreements, algorithm-driven pricing, and unreadable policy texts may undermine the Shariah requirements of ridha (informed consent), bayan (clarity), and amanah (trust), thereby increasing the risk of gharar (ambiguity) and procedural rather than substantive consent. The study also finds that uneven digital literacy and limited technological access in Nigeria heighten participants’ vulnerability within digital Takaful ecosystems. The paper concludes that although digital platforms enhance efficiency and market expansion, they simultaneously introduce significant ethical and compliance risks. It recommends stronger regulatory oversight, Shariah audits of digital interfaces, interactive consent mechanisms, digital literacy assessments, and the development of multilingual and USSD-based platforms to promote inclusivity, transparency, and participant protection in line with the maqasid al-Shariah.

The impact of military checkpoints on commercial drivers: evidence from North-east Nigeria

Olusola Joseph Kolawole — 2026-06-01

Military checkpoints have become a prominent feature of the security landscape in North-East Nigeria, emerging in response to persistent insurgency activities by Boko Haram and the Islamic State West Africa Province (ISWAP). While intended to enhance security, concerns have been raised regarding their operational, economic, and psychological implications for road users, particularly commercial drivers who play a critical role in regional mobility and economic activity. This study examined the impact of military checkpoints on commercial drivers in North-East Nigeria, focusing on travel time, fuel consumption, income, stress levels, exposure to physical abuse, and perceived safety. A cross-sectional survey design was adopted using primary data collected through an interviewer-administered structured schedule. Of the 288 interstate commercial drivers targeted from major motor parks in Maiduguri, 215 valid responses were obtained. Data were analysed using descriptive statistics and Spearman rank order correlation. The findings show that military checkpoints significantly increase travel time, fuel consumption, stress levels, and exposure to physical abuse, while reducing drivers’ income. However, checkpoints were also widely perceived to enhance safety by deterring insurgent activities and improving surveillance. The results confirm a significant relationship between checkpoint operations and drivers’ operational, economic, and psychological conditions, highlighting a fundamental security–mobility trade-off. The study concludes that although military checkpoints are essential for security, current practices impose substantial burdens on commercial drivers. It recommends improved accountability, enhanced training, and technology-driven solutions. This study contributes to the theoretical discourse on security–mobility trade-offs by providing empirical evidence from a conflict-affected context, demonstrating how security interventions simultaneously generate protective and disruptive outcomes within transport systems.

Awareness of pregnancy complications and predisposing factors among teenage women attending Bauchi Specialist Hospital, Nigeria

Bala Baba — 2026-06-01

Bauchi State is one of the areas with the highest rates of adolescent childbearing in the Nigeria. Thus this paper examines the factors that contributes to complications of teenage pregnancy among the patients that attend Bauchi State Specialist Hospital. Descriptive survey design was adopted. Simple random sampling was used in selecting a sample of the teenage pregnancy
mothers. A pilot study was conducted using a population of 10 respondents which yielded 0.82 hence the instrument reliability coefficient. The descriptive statistics was analyzed based on percentage as well as mean and standard deviation. The inferential statistics was analyzed based on independent of Chi-square test. Respondents overwhelmingly agree that hypertension (60%) and poor antenatal care (51%) lead to complications in teenage pregnancies. This highlights the critical need for improved healthcare access and monitoring for adolescent mothers to reduce health risks. Cultural beliefs (82% agreement) and poverty (71% agreement) are significant contributors to teenage pregnancy. The findings indicate that societal norms and economic status heavily influence the likelihood of adolescent pregnancies, suggesting that holistic interventions are necessary to address these underlying issues. The absence of parents (93% agreement) and peer pressure (71% agreement) are identified as crucial factors
influencing teenage pregnancies. This indicates that emotional and social support systems are vital for adolescents, underlining the importance of parental involvement and peer education in promoting healthy choices. A lack of education is perceived as a major risk factor for teenage pregnancy (73% agreement). This emphasizes the necessity of implementing comprehensive sexual education programs to empower adolescents with knowledge about reproductive health and informed decision-making, aiming to reduce pregnancy rates among teenagers. Community outreach programs should focus on raising awareness of cultural beliefs and practices that may contribute to teenage pregnancy. Establish peer education programs to empower adolescents with knowledge and skills to navigate social pressures. Implement holistic programs that address the socioeconomic factors influencing teenage pregnancies.

Effect of workplace deviance on employee job engagement in telecommunication companies in Kaduna state - Nigeria

Saratu Muhammad Gazara — 2026-06-01

Managing employee deviant behaviors at work presents managers with a number of difficulties, which has grown to be a serious issue since it can have an impact on employee job engagement. This study examined the effect of workplace deviance on employee job engagement in Kaduna State's telecommunication enterprises. This study used questionnaires to collect data from
primary sources, and the statistical tool Partial Least Square Structural Equation Modeling (PLS SEM) was used to analyze the data. The study's findings showed that while interpersonal deviance has no impact on job engagement, organizational deviance has a negative impact on employee job engagement. The study’s findings indicated that organizational work place deviance is crucial to the Telecommunication companies as it can influence how employees become engaged or disengaged in the organizations’ activities. The study concludes that while interpersonal deviance may not significantly disrupt engagement levels, organizational
deviance poses a substantial threat to employee productivity and organizational performance. The study recommends that the telecommunication companies should therefore pay more attention to organizational deviance than interpersonal deviance in order to enhance job engagement of the employees.

The effect of reserve requirement ratios on financial performance of commercial banks in Nigeria

Adamu Ibrahim Shirya — 2026-06-01

This paper examined the relationship between reserve requirement ratios and financial performance of commercial banks in Nigeria. The study was anchored on Keynesian theory, Bank Lending Channel, Agency Theory and employed causal research design. The Nigerian banking populace is 21 commercial banks thus, census approach was adopted. Panel data was utilized and inferential statistical methods were used to analyze the data. The result of regression analysis showed that reserve requirement ratios had a coefficient of β = 76.57011, ***p = 0.000 implying that it had positive and significant effect on the earning performance of commercial banks in Nigeria. The results also show that monetary policy reforms had a coefficient of β=3.031763, ***p=0.002 indicating it has positively and significantly intervened on the relationship between reserve requirement ratios and financial performance of commercial banks in Nigeria a most distinctive finding of the study. The study concluded that reserve requirement ratios as adopted by Central Bank of Nigeria is critical and heavily influenced the performance of banking sector players in Nigeria. The study recommends that Central Bank of Nigeria should be meticulous and involve management of commercial banks when designing policy instruments to enhance the earnings of the commercial banks in Nigeria.

Assessment of Action against Hunger’s Contribution to Clean and Portable Water in Nigeria: A Case of Child Development Grant Programme II (CDGP II) Intervention in Jigawa State

John-Mark Uyi Akhionbare — 2026-06-01

The study assesses the contribution of Child Development Grant Programme of Action Against Hunger to beneficiaries’ access to clean and portable water in Jigawa State, from 2018-2022. Three Local Government Areas were selected for the study. The study elicited data from 381respondents who were purposively and randomly selected from three rural communities. The data were subjected to Wilcoxon Signed Ranked Test as the paired variables failed normality test. It was employed to unravel statistical evidence of the mean difference before and after the beneficiaries had received CDGP II intervention. The work is predicated on
dependency theory (dialectics of dependent development theory). The study also found that Action Against Hungers’ Child Development Grant Programme II has significantly improved beneficiaries’ access to clean and portable water and health care service. The study also found that the intervention has been significantly relevant to the needs of the beneficiaries in Jigawa
State. The study recommends among others that International Non-Governmental Organisations ( INGOs) should be dedicated to ensuring that there is continuity in providing social services to community dwellers through effective policy programme, INGOs should role out health programmes that focuses on rural communities to improve people’s access to health care services at the local level, INGOs should collaborate with government and other relevant bodies at all levels to put in place strategic development programmes that provide rural communities with adequate access to clean and portable water. The state government should
close rank with INGOs and leverage on the development programme achievements and replicate same to other rural areas.

The Socioeconomic Characteristics of Rice Production in Yobe North, Yobe State, Nigeria.

Halima Yakubu Mukhtar — 2026-06-01

Rice production plays a significant role in food security and rural livelihoods in Yobe State, Nigeria. Yet farmers’ socioeconomic characteristics significantly influence output. This study examines the socioeconomic profile of rice producers in Yobe north, focusing on age, gender, education, farming experience, farm size, access to credit, and extension services. Data were obtained through structured questionnaires administered across selected rice producing local government areas and analyzed using descriptive statistics. Findings reveal that rice production is dominated by middle-aged male farmers (97.3%) with limited formal education (45.2%). Operating mainly on small-scale farms (43.8%) and relying heavily on family labour. Although Farmers possess considerable experience, access to improved inputs, extension services, and formal credit remains low. Rice farming constitutes a major source of household income, but productivity is constrained by socioeconomic and institutional challenges. The study highlights the need to improve access to education, credit availability, and extension services to enhance productivity and rural income.

Navigating SMEs Viability: The Interplay of Resource Accessibility and Entrepreneurial Mindset in Optimizing SME Performance in Northeastern Nigeria

Umar Ayuba Dutse — 2026-06-01

This study examines the interplay between resource accessibility and the entrepreneurial mindset in optimizing the performance of Small and Medium Enterprises (SMEs) within the fragile, post-conflict context of Northeastern Nigeria. Despite various institutional support interventions, many SMEs in this region continue to struggle, revealing a "performance gap" where the mere provision of "hard" resources—such as finance, skills, innovation, and ICT—fails to guarantee sustainable growth. Grounded in the Resource-Based View (RBV) and Growth Mindset Theory, this research addresses the critical gap in understanding how cognitive frameworks influence the effective deployment of organizational assets. Adopting a quantitative, cross-sectional survey design, data were collected from 398 SME owners and managers (a 79.9% response rate) across the six states of the region and analyzed via Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings reveal that finance (β=0.21, p<0.01), skills (β=0.18,p<0.01), innovation (β=0.24,p<0.01), and ICT (β=0.20,p<0.01) each have significant positive direct effects on entrepreneurial performance. Crucially, the entrepreneurial mindset acts as a significant mediator between these resources and performance (β=0.27, p<0.001), serving as a "force multiplier" that enables entrepreneurs to convert static inputs into dynamic competitive advantages. Consequently, this study recommends that policymakers transition from supply-side paradigms to integrated support models that systematically pair capital injection with mindset-oriented mentorship and strategic coaching. Future research is encouraged to employ longitudinal designs to further observe how this cognitive mediation evolves over time.

The Role of Social Media Engagement in Enhancing Economic Sustainability: A Systematic Review of the Fashion Industry

Oluwatoyin ADESANYA — 2026-06-01

In recent years, the relationship between social media engagement and economic sustainability has grown into one of the most consequential intersections shaping how the fashion industry operates and evolves. This systematic review draws on peer-reviewed literature published between 2022 and 2026 to investigate the pathways through which social media engagement translates into meaningful economic sustainability outcomes across the global fashion industry, with particular emphasis on evidence from Nigeria and comparably positioned developing economies. Grounded in a corpus of 46 primary sources assembled through structured database searches and refined using the PRISMA screening protocol, the review surfaces five interconnected thematic areas. These concern the role of content quality and posting frequency in cultivating consumer trust and brand loyalty; how platform-specific strategies operate with varying effectiveness across different demographic groups; the function of influencer collaborations as mediators of economic sustainability; the growing contribution of digital technologies such as artificial intelligence, augmented reality, and blockchain in enabling sustainable fashion practice; and the significance of customer experience management in connecting online engagement to tangible offline economic outcomes. The review also identifies meaningful gaps in the existing scholarship, most notably the limited number of longitudinal studies conducted within the Nigerian context and the sparse direct attention paid to how parasocial relationships shape sustainable purchasing behaviour. Taken together, the findings make a compelling case that thoughtfully and strategically executed social media engagement is far more than a conventional promotional instrument. It operates, rather, as a structural foundation upon which durable economic sustainability across fashion value chains can be genuinely built. The paper closes by proposing concrete directions for researchers, industry practitioners, and policymakers who seek to harness the power of digital engagement in advancing
sustainable economic outcomes for the fashion sector.

Relationship between Behavioural Work Environment, Physical Work Environment and Employee Productivity: Mediating role of work motivation

Kabiru Muhammad Lame — 2026-06-01

This study explores the relationship between behavioural work environments and employee productivity, with work motivation as a mediator, among Bauchi State civil servants. Drawing on social exchange theory and self-determination theory to explain how supportive interpersonal conditions satisfy employees’ psychological needs and foster motivation, the study used a questionnaire survey of 372 employees in Bauchi State MDAs. Data were analysed with SPSS (reliability and regression) and PLS-SEM (path analysis). Findings indicate a significant positive relationship between behavioural work environment and employee productivity, and that work motivation mediates this relationship consistent with theory that behavioural cues (support, autonomy, relatedness) increase intrinsic motivation and thereby performance. Although the mediation effect was positive, it was statistically modest. The study is relevant to organizational managers and policymakers: it recommends strengthening behavioural workplace practices, fostering long-term supportive relationships, and developing technical and managerial capabilities to improve service quality. Results can inform Bauchi State policy actions to prioritize work-environment improvements.

Effect of Audit Attributes on Financial Reporting Quality of Listed Consumer Goods Firms in Nigeria

Adewusi Favour Omowunmi — 2026-06-01

This study examined the effect of audit attributes on financial reporting quality of listed consumer goods firms in Nigeria. The ex po factor research design was employed and a purposive sampling technique was used to draw out the sample; the population of the study was 21 and a sample of 17 was used to represent the population out 21 listed consumer goods firms in Nigeria. secondary source of data was collected from the annual reports of the firms Listed in the NQX for the period of 5years (2-18-2022.Based on the analysis, the result revealed that The result revealed that audit type has positive and significant at significant at
5% having effect on financial reporting quality of listed consumer goods firms in Nigeria. On the other, audit report lag has negative but significant effect on financial reporting quality of listed consumer goods firms at 5% significant level. Equally, audit tenure has positive and no significant effect, audit fee and audit rotation have negative and no significant effects on financial reporting quality of listed consumer goods firms in Nigeria. This study therefore concludes that audit type and audit report lag are the determinant of financial reporting quality of listed consumer goods firms in Nigeria. Therefore, the study recommends that the consumer goods firms and regulators should take into consideration the employment of the big4 services as their expertise had proven a better quality of the financial reports. Also, consumer goods firms should discourage unethical practices activities that increases discretional accrual in financial statement that reduces quality of financial report, thereby sustaining ethical practices that promotes FRQ as stipulated in audit regulation (financial reporting council). The companies and allied matter act 2020 should consider a review of submission of audited report to lesser days than 90, as lesser days proved to reduce discretional accruals and improves financial reporting quality in the consumer goods firms in Nigeria.

Roles of Stakeholders’ Awareness, Understanding and Perception of Shari’ah Audit on the Relationships between Institutional Mechanisms and Audit Shari’ahness in Nigeria

Shafi’u Abubakar Kurfi — 2026-06-01

The dire need for Shari’ah audits at the organizational and administrative levels has not been realized or appreciated until recently with the emergence of Islamic financial institutions (IFIs) across the world. Islamic banking is becoming more popular in Nigeria among the vast Muslim population; however, weaknesses do exist in the institutional mechanisms such as legal and regulatory framework, inadequate educational and a professional certifications and mimicking conventional auditing. Therefore, this study investigates the relationship between institutional mechanisms and audit shari’ahness with stakeholders’ awareness, understanding, and perception of shari’ah audits as moderators among stakeholders of Islamic banks in Nigeria. The study adapts a survey research design; in which a total of 142 questionnaires were administered to stakeholders of Nigerian Islamic banks. The Partial Least Squares (PLS) and the Structural Equation Modelling techniques were used to test the hypotheses. The findings
supported all three hypothesized direct effects of institutional mechanisms of "Coercive", "Normative”, and "Mimetic" on audit shari’ahness. Furthermore, "Stakeholders' Awareness" moderated the relationship between the mimetic institutional mechanism and audit shari’ahness. The results showed that Islamic banks in Nigeria are responsive to institutional pressures stemming from shari’ah principles and rules, and other local laws and regulations. To ensure optimal audit shari’ahness in Nigeria, regulators such as the Central Bank of Nigeria (CBN), National Deposit Insurance Corporation (NDIC) and Financial Reporting Council of Nigeria (FRCN) should provide adequate specific shari’ah audit framework and/or Act.

Reinvestigating the Impact of Taxation on Manufacturing Output in Nigeria.

Olabimpe Wakilat Akinromade — 2026-06-01

Despite being a key determinant in the promotion of industrialisation, job creation and economic diversification, the manufacturing sector has failed to live up to expectations due to its poor performance. This study, however, re-investigated the impact of Company Income Tax and Value Added Tax on manufacturing output in Nigeria, controlling for inflation, using annual time-series data spanning 1986–2023. The study employed the Autoregressive Distributed Lag (ARDL) modelling approach because the variables exhibited a mixed order of integration, as confirmed by the Augmented Dickey–Fuller unit root test. The ARDL bounds test established the existence of a long-run equilibrium relationship among the variables, while the error correction model captured the short-run dynamics. The empirical findings indicate that Company Income Tax (CIT) exerts a positive and statistically significant long-run impact on manufacturing output (β = 0.5555, p < 0.01), suggesting that corporate tax revenue can
promote manufacturing output when efficiently utilised for productive public investment. In contrast, Value Added Tax (VAT) has a negative and statistically significant long-run impact (β = -0.3221, p < 0.01), implying that persistent increases in Value Added Tax raise production costs and reduce manufacturing competitiveness. Inflation exhibits a negative but statistically insignificant long-run impact (β = -0.4172, p = 0.1396). Based on the findings, this study recommended strengthening fiscal accountability to ensure that Company Income Tax revenue is efficiently invested in productive infrastructure, restructuring the Value Added Tax system
to reduce its burden on manufacturers through targeted tax exemptions, improving tax administration to lower compliance costs, and maintaining macroeconomic stability to foster a more conducive environment for sustainable manufacturing growth.

Policy coherence and intergenerational poverty reduction in Kano state, Nigeria: A Sustainable Development Goals Perspectives

Umar Uthman Mohammed — 2026-06-01

Intergenerational poverty remains a critically challenging phenomenon in Nigeria, where inconsistent policies and fragmented strategies have hindered sustainable poverty reduction efforts. This study examines the effect of policy coherence on intergenerational poverty reduction in Kano State, with a focus on three key dimensions: goal alignment among relevant policies and agencies, inter-ministerial collaboration, and stakeholders’ participation in the design and implementation of poverty alleviation programmes. The research seeks to assess how these components of policy coherence influence efforts to break the cycle of poverty transmitted across generations. This study adopts a quantitative research design, using a cross-sectional survey, with a sample size of 362 respondents drawn from Kano Municipal, Dala, Bichi, Danbatta, Rano, and Sumaila Local Government Areas of Kano State. The study utilizes a structured questionnaire adapted from established instruments such as the Intergenerational Transmission of Poverty Questionnaire used in the Survey on Income and Living Conditions and policy coherence indicators from the study of Nilsson et al. (2018). Data were analysed using Partial Least Squares Structural Equation Modeling. The measurement model confirmed that all three indicators of policy coherence were valid, reliable, and free from multicollinearity, while also showing strong convergent validity. The structural model results revealed that policy coherence has a strong and significant positive effect on intergenerational poverty reduction in the selected local governments, Kano State. The
findings further showed that policy coherence explains a substantial proportion of changes in intergenerational poverty reduction. The study therefore established that improving policy coherence is an important pathway toward achieving the goal of ending poverty in all its forms. The study recommended that Government should strengthen mechanisms for aligning policy goals across ministries, departments, and agencies involved in poverty reduction programmes; government ministries and agencies should establish stronger platforms for inter-ministerial collaboration in the planning, implementation, monitoring, and evaluation of poverty reduction programmes; and government should also promote greater stakeholder participation in poverty reduction initiatives by actively engaging local communities, civil society organizations, traditional institutions, and development partners throughout the policy.

Breaking the Cycle: Addressing Displacement, Educational Attainment, and Strengthening Governance for IDPs in Borno State, Nigeria

Kiden Tanimu Apat — 2026-06-01

The Boko Haram uprising in Nigeria has resulted in one of the most untainted humanitarian crises in the North-Eastern states, leading to the displacement of millions of citizens, including children. This has disrupted the education sector in Borno State, where internally displaced persons have limited access to education. This study sought to investigate the impact of displacement on education in Mafa IDP Camp, one of the largest IDP camps in Borno State, Nigeria. This study employed a mixed research approach, where quantitative and qualitative methods were employed. A total population of 135 was sampled, with a sample size of 48 respondents. It sought to investigate the challenges that internally displaced persons face in accessing education in the IDP Camp. According to the Ecological Systems Theory and Human Capital Theory, these challenges affect the education of internally displaced persons. This study sought to investigate how these challenges affect the education of internally displaced persons in Mafa IDP Camp and how governance can play a significant role in resolving these issues. Despite the efforts made by the Nigerian government and other non-governmental organizations in creating opportunities and supporting internally displaced persons in
accessing education, the study established that these efforts are not enough, particularly due to funding, security, and funding issues. This study, therefore, recommended that there is a need to improve governance in education in IDP Camps, particularly in Mafa, in order to ensure that internally displaced persons have the right to education. By prioritizing education, the Nigerian government can ensure that internally displaced persons in Borno State can have an improved future.

The developmental implications of deliberate waste in public service delivery in Nigeria

Itebite Daniel OKOH — 2026-06-01

Systematic fiscal malfeasance represents a salient manifestation of corruption, precipitating a depletion of public resources, an escalation in the costs associated with governmental operations, and the provision of sub-optimal public services within Nigeria. This scholarly inquiry critically examined deliberate waste and its influence on service delivery and broader development within Nigeria. The specific objectives of this investigation were to identify the various forms of deliberate waste prevalent in Nigeria and to analyse its consequences for service delivery and national development. The case study research design was adopted to interrogate deliberate waste in Nigeria and relied on secondary data derived from rigorously researched academic papers and scholarly texts for this analysis. The theoretical underpinning of this research was anchored in elite theory, which posits that ruling elites engage in deliberate wastefulness to accrue personal benefits. Such wastage manifests in various forms, including budget inflation, the undertaking of economically unviable large-scale projects, the proliferation of oversized bureaucratic structures, fraudulent payroll practices, the destruction of impounded goods, the misappropriation of slush funds, and the inadequate maintenance of public assets. The research indicated that deliberate wastage detrimentally affected the quality of public service provision in Nigeria, as well as imposing a burden on governmental developmental initiatives. To mitigate deliberate wastage within Nigeria, the study advocated for the establishment of a legislative framework that imposes penalties for the unauthorised
modification of budgetary projections; the implementation of systematic staff verification processes, routine audits of Ministries, Departments, and Agencies (MDAs) accounts; the scrapping of security votes and a reduction in the remuneration of legislators and executives to alleviate governance expenses among other initiatives.

Intellectual Capital as a moderator of social media marketing and content marketing outcomes on consumer patronage: Evidence from Nigerian SMEs

Auwalu Mohammed — 2026-06-01

Consumer patronage remains a critical determinant of the sustainability and competitiveness of Small and Medium Enterprises. However, sustaining consumer patronage continues to pose a major challenge for many Nigerian SMEs. This study examined the effects of social media marketing and content marketing on consumer patronage and further investigated the moderating role of intellectual capital among SMEs in Jigawa State, Nigeria. The study was guided by Resource Based View and Dynamic Capability Theories. A quantitative survey research design was adopted, targeting a population of 1,467 registered SMEs in Jigawa State.
Using Yamane’s formula, a sample size of 314 firms was determined and selected through stratified random sampling. Data were collected using structured questionnaires and analysed using SPSS and Smart PLS-SEM. The findings revealed that social media marketing (β = 0.142, p = 0.007) and content marketing (β = 0.408, p = 0.000) have significant positive effects on consumer patronage, with content marketing exerting a stronger influence. The results further showed that intellectual capital significantly moderates the relationship between social media marketing and consumer patronage (β = 0.288, p = 0.000), as well as content marketing and consumer patronage (β = 0.326, p = 0.001). The structural model explained 66.1% of the variance in consumer patronage (R² = 0.661). The study concludes that intellectual capital plays significant role in strengthening the effectiveness of digital marketing strategies in enhancing consumer patronage. It recommends that SMEs should prioritise the development
and integration of intellectual capital by investing in employee capabilities, organisational systems, and customer relationship management to maximise digital marketing outcomes.

The challenges and prospect of local government autonomy: A review from policy perspective

Fatihu Ado Musa — 2026-06-01

The State Joint Local Government Account has not been efficient and effective in the governance of local government, couple with inadequate funding, insufficiency of staffing arrangements, inappropriate institutions and excessive politicking as well as the problem of disconnect between the people and the government at the local level in Nigeria. Literature were sourced, collected and analyzed the qualitative results. Consequently, findings from the study indicated that states governments exploited the ambiguities contained in the provision of the 1979 constitution they relegated the aspects of the provision that abandoned the aspect of the 1976 local governments’ reform and review that displeased and accepted those that were merely convenient, these provisions connotes that local government cannot exercise the statutory functions given to it, it include the schedule 4 (1) unless the state House of Assembly passed a law to that effect, the provisions of the 1999 constitution which declined the autonomy.
The prospects comprises of granted the LGAs full self-rule, the remarkable land mark decision delivered by the Supreme Court in the year 2024. The study recommended for constitutional provision to mandate governors to ensure the finances of the local governments are paid into their accounts devoid of inferences of any kind, abolish the State and Local Governments Joint Account, the institutionalization of direct disbursement to the accounts of the local governments and avert unnecessary interference from the state governments.

The impact of foreign exchange rate on international trade in Nigeria: Evidence from the non-oil sector

Taiwo Temitayo ADETAN — 2026-06-01

This study investigates the effects of exchange rate, inflation, and imports on non-oil exports in Nigeria from January 2015 to December 2025 using monthly time-series data. The objectives are to determine the short-run and long-run impacts of these macroeconomic variables on non-oil export performance and to assess the speed of adjustment toward long run equilibrium. Estimation employs the Johansen cointegration technique and the Vector Error Correction Model (VECM). Pre-estimation unit root testing confirms that all variables are integrated of order one, I(1). The findings reveal that exchange rate depreciation and import activity exert significant positive effects on non-oil exports, while inflation exerts a significant negative effect. The error correction term indicates that approximately 73% of monthly deviations from long-run equilibrium are corrected each month. Diagnostic tests confirm the absence of serial correlation, heteroskedasticity, and structural instability. The study concludes that macroeconomic stability and well-coordinated trade policy are prerequisites for sustainable non-oil export growth in Nigeria. Policymakers are advised to pursue exchange rate stability, inflation control, and facilitation of productive imports.