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About the Journal

The Certified National Accountant Journal (CNAJ) is a peer-reviewed, quarterly publication of the Association of National Accountants Of Nigeria (ANAN). This journal is a critical professional mouth piece open to the teeming population of our members and the entire Accounting professional bodies for learning and re-learning, researches, contributions to professional and other contemporary issues regarding our profession.

Current Issue

Vol. 31 No. 4 (2023): Certified National Accountant Journal
Published: 2024-09-22

Full Issue

Articles

  • EFFECT OF INTERNAL AUDITING ON THE FINANCIAL REPORTING CREDIBILITY IN UNIVERSITY OF CROSS RIVER STATE (UNICROSS) NIGERIA: A STUDY OF TWO SELECTED CAMPUSES

    JACOB SACKEY PHD (Author)
    1-14
    DOI: https://doi.org/10.70518/cnaj.v31i4.01

  • IMPACT OF PUBLIC EXPENDITURE ON NIGERIA ECONOMY

    DR. FRANCIS IDIEGE AHAKIRI, IMONG NELLY RAPHAEL, NKANG, MARY EYONG (Author)
    15-29
    DOI: https://doi.org/10.70518/cnaj.v31i4.02

  • INTERNAL CONTROLS AS AN EFFECTIVE MECHANISM FOR ACHIEVING LOCAL GOVERNMENT OBJECTIVES IN CROSS RIVER STATE, NIGERIA

    JACOB SACKEY, PhD; MCIB (Author)
    30-40
    DOI: https://doi.org/10.70518/cnaj.v31i4.03

  • EFFECTS OF BUDGET IMPLEMENTATION ON GOAL ACHIEVEMENT OF STATE OWNED TERTIARY INSTITUTIONS IN EBONYI STATE, NIGERIA

    ALOH, MOSES AGASHI (MBA, M.Sc.), DR. ULO, FABIAN UDUM, DR. ELOM, JOSEPH O. (Author)
    41-62
    DOI: https://doi.org/10.70518/cnaj.v31i4.04

  • SUSTAINABILITY DISCLOSURES AND PROFITABILITY OF LISTED OIL AND GAS FIRMS IN NIGERIA

    ONODI BENJAMIN EZUGWU, NWOSU, STANLEY UZOCHUKWU, OKAFOR, VICTOR IKECHUKWU (Author)
    63-80
    DOI: https://doi.org/10.70518/cnaj.v31i4.05

  • GREEN ACCOUNTING AND FINANCIAL PERFORMANCE IN NIGERIAN INDUSTRIES: A STUDY OF SELECTED OIL AND GAS FIRMS IN NIGERIA

    E. N. Okporo, L. C. Okafor, U. C. Chukwu, L. C. Uguru (Author)
    81-98
    DOI: https://doi.org/10.70518/cnaj.v31i4.06
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