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Ogiriki Tonye

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Review Open access Sep 2026

Cyber Security in Accounting: Increasing Threat of Cyber-Attacks and Data Breaches in Accounting

This study explores the intersection of cybersecurity and accounting, emphasizing the risks posed to the integrity, reliability, and transparency of accounting information systems and recommends the adoption of robust security architectures, integration of cybersecurity education into professional development, and the...

Ogiriki Tonye · 0 citations
Open access Aug 2026

Enhancing Financial Reporting Quality of Companies in Nigeria: Ripple Effect of Internal Audit Committee Structure

The study examined the effect of internal audit committee diversity on the financial reporting quality of listed industrial goods companies in Nigeria. An ex post facto research design was adopted, and data were collected from nine purposively selected firms listed on the Nigerian Exchange Group (NGX) over the period 2...

Ogiriki Tonye · 0 citations
Open access Aug 2026

Risk Disclosure Practice and Liquidity Management of Commercial Banks in Nigeria

The study examined the effect of risk disclosure practices on the liquidity management of commercial banks in Nigeria between 2020 and 2023. Specifically, it investigated how credit risk and market risk disclosures influenced the ability of banks to manage liquidity. The study utilized secondary data from 12 listed com...

Ogiriki Tonye · 0 citations

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