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Author

O. I. Ogaluzor

3 papers indexed here

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Review Aug 2026

Forensic Accounting and Fraud Mitigation in Nigeria Public Sector

The study sought to ascertain the relationship between forensic accounting and fraud mitigation in Nigeria public sector. Relaying on the survey design and a population consisting of federal government agencies, used the purposive (personal judgment) sampling methos to select 153 staffs from 20 selected federal governm...

O. I. Ogaluzor · 0 citations
Sep 2026

Investment Decisions and Financial Performance of the Nigerian Banking Sector

This study investigates the effect of investment decisions on the financial performance of the Nigerian banking sector, focusing on capital budgeting and working capital management as the key dimensions of investment decisions. Return on equity (ROE) and earnings per share (EPS) were used as measures of financial pe...

O. I. Ogaluzor · 0 citations
Open access Sep 2026

Accounting Information System Effectiveness and Financial Reporting Quality: Evidence from Listed Insurance Companies in Nigeria

This study investigates the effect of Accounting Information System (AIS) effectiveness on financial reporting quality (FRQ) among listed insurance companies in Nigeria, while examining the moderating role of corporate governance. A quantitative research design was adopted using panel data from sixteen insurance fir...

O. I. Ogaluzor · 0 citations

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