iosr-jmr   Volume-3 ~ Issue-4 ~ July – Aug. 2026

ABSTRACT: Financial reporting quality is critical for transparency, accountability, and stakeholder confidence in the banking sector. However, evidence suggests that many listed deposit money banks in Nigeria face challenges in maintaining high-quality financial reports due to weak internal control systems. This study examines the effect of internal control on the quality of financial reporting (FRQ) among listed deposit money banks in Nigeria. The study....

Keywords: Financial Reporting Quality, Internal Control, Control Environment, Risk Assessment, Control Activities

[1]. Abdullahi, M., Bello, S., & Yusuf, T. (2021). The Impact Of Internal Control Systems On Financial Reporting Quality In Nigerian Banks. Journal Of Accounting And Finance Research, 12(3), 45–60.
[2]. Adebayo, J., & Adeyemi, K. (2022). Corporate Governance And Financial Reporting Quality: Evidence From Nigerian Listed Banks. African Journal Of Business Management, 16(4), 89–102.
[3]. Adebayo, J. (2018). Internal Controls And Corporate Performance In Nigerian Financial Institutions. Lagos: Financial Research Press.
[4]. Adewale, P., & Oladipo, T. (2024). Risk Management Practices And Financial Reporting Quality: Evidence From Deposit Money Banks In Nigeria. International Journal Of Banking And Finance, 18(2), 75–91.
[5]. Adewumi, L., & Ojo, F. (2025). Control Activities And Reporting Accuracy In Nigerian Banking Sector. Journal Of Financial Regulation And Compliance, 33(1), 22–38

ABSTRACT: Even when scholars may not agree on this, experience proves that the mother has a very prominent place in keeping the family together. Today, with the adverse effect of modernity, many have lost consciousness of the fact that beyond ‘maternity,’ there is the more relevant role of ‘motherhood’ to play in sustaining the family. Only that divinely-endowed woman can play that role creditably. It is dangerous to allow any thing or situation to continue to play down on the importance of responsible motherhood. This work is a response to the need to project the importance of responsible motherhood beyond the privilege of maternity. Drawing inspiration from the interpretation of isolated Old Testament passages in Genesis and 1Samuel, the aim is to employ exegetical and analytical met...

Keywords: Maternity; Old Testament; Vocation; Motherhood; and Africa

[1]. Holy Bible, The New Revised Standard Version (Nrsv)
[2]. Oxford Advanced Learners’ Dictionary Of Current English
[3]. Akujobi, Remi, “Motherhood In African Literature And Culture” In Clcweb: Comperative Literature And Culture, 13: 1, 2011
[4]. Atkinson, Clarissa W. The Oldest Vocation: Christian Motherhood In The Medieval West, Cornell University Press, 2019.
[5]. Clarkson, Sally, The Fundamental Mission Of Motherhood, Accessed Online On 28th December, 2024 From
Https://Sallyclarkson.Com

ABSTRACT: This study assessed the user experience of digital library platforms among distance learning students of the National Open University of Nigeria (NOUN), Abakaliki Study Centre. The investigation focused on the dimensions of usability, accessibility, interface design, content quality, and support services as determinants of user satisfaction. A descriptive survey research design was adopted, using a structured questionnaire administered to a sample of 302 students, selected through stratified random sampling from a total population of 1,280 learners..

Keywords: Digital library platforms, user experience, usability, accessibility, content quality, interface design, support services, distance learning; National Open University of Nigeria (NOUN), Abakaliki Study Centre

[1]. Adewale, T., & Lawal, K. (2023). Internet Connectivity And Digital Learning In Nigerian Universities: Challenges And Opportunities. Journal Of Information And Communication Studies, 15(2), 44–56.
[2]. Alotaibi, F. (2022). User Experience Design Principles And Engagement In Digital Library Systems. Library Hi Tech, 40(1), 112–129.
[3]. Alotaibi, R. S. (2022). An Extended Delone And Mclean Model To Determine Information System Success In Digital Libraries. Journal Of Information Systems Research, 9(2), 112–129.
[4]. Al-Zahrani, S. H. (2023). The Role Of User Interface Design In Improving E-Learning Library Experiences. International Journal Of Digital Library Studies, 4(1), 44–56.
[5]. Amuda, H. O., & Tella, A. (2019). The Role Of Academic Libraries In Supporting Open And Distance Learning In Nigerian Universities. Journal Of Library, Science Education And Learning Technology, 1(1), 23–34.

ABSTRACT: The study was to assess librarians’ awareness level and adoption of Artificial Intelligence tools for teaching and assessment in federal universities in south East of Nigeria. Two research questions guided the study. Descriptive survey research design was employed. The population comprised all the sixty (60) Librarians in the six federal Universities in south East of Nigeria. The sample is made up 60 librarians using consensus sampling technique. Data was collected using questionnaire titled Librarians’ Awareness and Adoption of Artificial Intelligence...

Keywords: Librarians, Awareness, Artificial Intelligence Tools, Teaching and Assessment

[1]. Abayomi, O.K., Adenekan, F.N. & Abayomi, A.O. (2021). Awareness And Perception Of The Artificial Intelligence In The Management Of University Libraries In Nigeria. Journal Of Interlibrary Loan 3(6),28-32.
[2]. Adebayo, A.O., Bello, L.A., Kayode, J.O. & Yusuf, T.I. (2022). Adoption Of Artificial Intelligence For Effective Library Service Delivery In Academic Libraries In Nigeria. Library Philosophy And Practice E-Journal. Retrieved From:
Https://Digitalcommons.Unl.Edu/Libphilprac/6804/.
[3]. Adetayo, A. J. (2023). Artificial Intelligence Chatbots In Academic Libraries: The Rise Of Chatgpt. Library Hi Tech News, 40(3), 18–21. Https://Doi.Org/10.1108/LHTN-01 2023-0007
[4]. Akhimien O, V, A, Osawele, R ,E. (2024). Adoption Of Artificial Intelligence By Librarians For Effective Service Delivery In Academic Libraries In Edo State. Journal Of Library And Information Science 26(2),183-190.
[5]. Ali, M. Y., Naeem, S. B., Bhatti, R., & Richardson, J. (2022). Artificial Intelligence Application In University Libraries Of Pakistan: SWOT Analysis And Implications. Global Knowledge, Memory And Communication, Ahead-Of-Print (Ahead-Of-
Https://Doi.Org/10.1108/GKMC-12-2021-0203 Print).

ABSTRACT: Asset specificity refers to investments in tangible or intangible assets that are tailored to a transaction, exchange relationship, or business partnership. Such assets derive their highest value within the specific context for which they are created and are difficult to redeploy for alternative uses without a substantial loss in value. In other words, asset specificity measures the extent to which an investment or resource is customized to meet the requirements of a transaction or relationship. The greater the degree of specialization, the lower the asset's usefulness in other...

Keywords: Asset Specificity, Transaction Cost Economics (TCE), Site Specificity, Physical Asset Specificity, Human Asset Specificity, Corporate Governance Design, Fungibility of assets, Hold-up phenomenon, SEBI regulations.

[1]. Coase, R. H. (1937). The Nature Of The Firm. Economical, 4(16), 386–405. Https://Doi.Org/10.1111/J.1468-0335.1937.Tb00002.X
[2]. Williamson, O. E. (1975). Markets And Hierarchies: Analysis And Antitrust Implications. Free Press.
[3]. Williamson, O. E. (1985). The Economic Institutions Of Capitalism: Firms, Markets, Relational Contracting. Free Press.
[4]. Williamson, O. E. (1981). The Economics Of Organization: The Transaction Cost Approach. American Journal Of Sociology, 87(3), 548–577. Https://Doi.Org/10.1086/227496
[5]. Riordan, M. H., & Williamson, O. E. (1985). Asset Specificity And Economic Organization. International Journal Of Industrial Organization, 3(4), 365–378. Https://Doi.Org/10.1016/0167-7187(85)90030-X