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Author

E. U. Ngwobia

2 papers indexed here

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Review Open access Sep 2026

Sustainability Reporting in Nigeria: Trends, Drivers and Challenges

Abstract This study examined the emerging practice of sustainability reporting among Small and Medium Enterprises (SMEs) in Nigeria, with a specific focus on its drivers, trends, challenges, impacts, and future prospects. In light of growing global emphasis on environmental, social, and governance (ESG) performance, su...

E. U. Ngwobia · 0 citations
Open access Aug 2026

Harmonization of Accounting Policies and Frameworks: Issues and Challenges for A Developing Economy

This study critically examines the harmonization of accounting policies and frameworks in Nigeria, with particular emphasis on the adoption and implementation of International Financial Reporting Standards (IFRS). It explores the key issues, challenges, and prospects associated with aligning Nigeria’s financial reporti...

E. U. Ngwobia · 0 citations

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