• ISSN:2971-7930 (E) == ISSN:0189-0662 (Print)

Welcome to


The Certified National Accountant Journal (CNAJ) is a quarterly publication of the Association of National Accountants of Nigeria (ANAN).

This journal is a critical professional mouthpiece open to the teeming population of the entire Accounting professionals and other interest groups for learning and re-learning, research, and contributions to professional and other contemporary issues regarding the Accounting profession and practice.


Manuscripts should be written in English (if written in any other language translation must be included).

The manuscript should not be more than 16 pages on A4 type paper with a 1-inch margin for the top and bottom while the righthand left hand’s margin should take 1.25 inches each.

The reference should be in the current APA style. Times New Roman with 12 font sizes of one-and-a-half line spacing is to be adopted.


The entire editorial workflow is performed by a team of experts. Once a manuscript is submitted for publication, the manuscript is checked by the journal’s editorial office to ensure the files are complete and that the relevant requirements are in order.

The manuscript is then sent to the Editor-in-chief who assesses the suitability of the manuscript in terms of scope and quality and, if appropriate, assigns it to an Editor. 




Roles of Corporate Governance Attribute in Nigerian Post Pandemic Era

  Extensively, the roles of the various stakeholders to corporate Governance have been discussed, and fromliteratures reviewed on the roles of internal auditors, external auditors, shareholders and the audit committee.Some ofthe roles which include but not limited to ascertain whether the accounting and reportingpolicies of thefirms are in agreement with agreed laws and ethical parties, […]

Deterrent Measures of Tax Fraud on Tax
Compliance in Nigeria

Government all over the world generates revenue far expenditure through tar. Tar compliance gives incentive to tax control and reduces collection hurden. This paper focused on deterrent measure of tax fraud on tax compliance in Nigeria. Specificaly, the puper examined he infiuence ofstitfpenalty, tax audit. tax amnesty and tax deterrence policy on tar eompliance. This […]

Environmental Appraisal Costs and Profitability of Oil and Gas Companies in Niger Delta Region of Nigeria

Nelly Raphael Imong, Udemeobong Bahakongfe Umagu,Timothy Oluwatominiyi Oni, Mary Eyong Nkang, Ph.D * Abstract This study examined the effect of environmental costs on profitability of oil and gas companies in the NiDelta region of Nigeria. To achieve the above objectives, the researcher used primary data to collect informatfrom the respondents through the use of questionnaire. […]