About the Journal

The Nigerian Journal of Financial Studies is a peer-reviewed publication dedicated to examining structural financial trends, regulatory compliance, public sector accounting, and fiscal policies influencing the Nigerian and wider developing economies.

The Nigerian Journal of Financial Studies (NJFS) provides an intellectual platform for scholars, forensic economists, accountants, and state financial administrators. The journal critically evaluates national financial structures, taxation frameworks, public debt dynamics, and emerging financial technologies in developing nations.

Core Focus & Thematic Areas:

  • Fiscal federalism, revenue allocation, and state/sub-national public finance management

  • Corporate reporting, taxation policies, transfer pricing, and revenue optimization

  • Forensic accounting, fraud risk control, and anti-money laundering (AML/CFT) frameworks

  • Sovereign wealth asset preservation, national external debt sustainability, and currency stability

  • Capital market regulation by SEC and CBN prudential guidelines

The journal prioritizes data-driven research that delivers actionable insights for fiscal authorities, institutional boards, and financial policy architects.