Articles of K9

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REAL-TIME DATA VALIDATION: THE POWER OF BIG DATA ANALYTICS

By: Chinedu Anthony Okeke
Published: February 24, 2025
Big data is related to the extraction of large and complex data into meaningful data which cannot be extracted or analyzed by traditional methods. Storing and retrieving vast amount of structured as well as unstructured data at desirable time is undergoing challenges in the big data and real time system....

ETHICAL CHALLENGES IN ACCOUNTING AND THE INFLUENCE OF CORPORATE GOVERNANCE IN NIGERIA

By: Grace Ngozi Okonkwo
Published: February 24, 2025
This research project investigated the effect of unethical corporate governance on accounting ethics in Nigeria. The primary aim of the study was to determine the influence of unethical corporate governance activities practiced by directors, accountants, auditors and secretaries on good conducts in banks, educational institutions and the public sector. Cross...

OPTIMIZING INVENTORY MANAGEMENT FOR INCREASED PROFITABILITY AMONG SMES IN DELTA STATE, NIGERIA

By: Samuel Oghenekaro Ufuoma
Published: February 24, 2025
This study examines the impact of inventory management on small and medium-scale enterprises profitability with a focus on supermarkets and bottled/sachet water producers in Nigeria. The specific objective of the study aimed at investigating the impact of inventory turnover, inventory ordering frequency, and inventory level on SMEs profitability in Nigeria....

THE EFFECT OF INTERNAL AUDITORS' COMPETENCE ON FINANCIAL FRAUD RISK IN IRAQ

By: Selim Mustafa Erdoğa
Published: February 24, 2025
The existence of an internal audit unit is an undeniable necessity for strengthening corporate governance, upgrading the internal control system, assisting in strategic risk management and ensuring transparency in internal and external reporting. The purpose of this study is to investigate the effect of the characteristics of the internal audit...