DOU Journal of Management Sciences DOU Journal of Management Sciences Dennis Osadebay University, Asaba
Peer-Reviewed · Open Access

Advancing Knowledge
in Management
Sciences

A flagship peer-reviewed journal publishing original research in management, business administration, accounting, and economics — from Dennis Osadebay University, Asaba.

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19+
Articles Published
52+
Contributing Authors
22
Subject Areas
2025
Established
DOU
Journal of Management Sciences
  • Double-blind peer review process
  • Open access to all published content
  • Published by Dennis Osadebay University
  • Indexed and globally accessible
About the Journal

Rigorous Research,
Real-World Impact

The DOU Journal of Management Sciences is the flagship publication of the Faculty of Management Sciences at Dennis Osadebay University. We publish original, peer-reviewed research that advances theory and practice across business and management disciplines.

Our editorial standards ensure every published article meets the highest bar of academic integrity, methodological rigour, and scholarly contribution — making it a trusted resource for researchers, practitioners, and policymakers.

Read More About the Journal
Editorial Board

Meet Our Editors

Scholars and practitioners guiding the journal's academic excellence.

P

Prof. Patrick Amaechi Egbunike

Editor-in-Chief

Dennis Osadebay University, Asaba

D

Dr. Dumebi Anthony Ideh

Managing Editor

Dennis Osadebay University, Asaba

D

Dr. Aaron Agbeche

Desk Officer

Dennis Osadebay University, Asaba

D

Dr. Idowu Eferakeya

Deputy Managing Editor

Dennis Osadebay University, Asaba

Research

Featured Articles

Highlighted work from our most recent and impactful publications.

Banking and Finance Business Administration and Management

Effect of AI adoption on decision-making in quoted Nigerian deposit money banks

The study examined the effect of AI adoption proxies — AI-Based Automated Bookkeeping Usage and Predictive Analytics for Financial Forecasting — on Decision-Making efficacy within Nigeria's Quoted Money Deposit Banks (QMDBs). Using a quantitative survey design, data from 300 professionals across 13 NGX-listed banks were analyzed via multiple linear regression. Results demonstrate that both proxies significantly enhance decision-making quality, speed, and effectiveness, collectively explaining 79.6% of variance (R² = 0.796). Predictive Analytics exhibited the strongest impact (β = 0.402, p < 0.001), followed by AI-Based Bookkeeping (β = 0.317, p < 0.001). The findings validate AI's role in optimizing strategic outcomes amid Nigeria's infrastructural deficits, data fragmentation, and skill shortages. The study advocates for context-specific strategies, including integrated data infrastructure, workforce reskilling in AI interpretation, regulatory sandbox expansion by the Central Bank of Nigeria (CBN), and managerial change initiatives to foster data-driven cultures.

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Dec. 1, 2025
Accounting Auditing and Corporate Reporting

Audit quality as a determinant of financial performance in listed oil and gas companies in Nigeria

The Audit Quality as a determinant of financial performance in listed Oil and Gas companies in Nigeria was investigated in this study from 2014 to 2023. Return on assets (ROA), return on equity (ROE), and Tobin's Q were used to measure financial performance, while audit size, audit tenure, audit firm industry specialization, and audit fees were used as proxies for audit quality. Panel regression models were used to analyze the data, which came from the annual reports of the sampled companies. The results show that audit tenure has a negative but negligible impact on financial performance, whereas auditor size, industry specialization, and audit fees have a positive and significant impact. Leverage had a negative correlation with financial performance, whereas firm size had a positive one. The study concludes that high audit quality enhances the profitability and market valuation of oil and gas companies in Nigeria by strengthening reporting credibility and investor confidence. It recommends that listed oil and gas companies should engage Big 4 auditors, ensure regular auditor rotation, invest in industry-specific audit expertise, and maintain transparency in audit fee determination.

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Dec. 1, 2025
Banking and Finance Economics

Crude oil price gyrations, macroeconomic aggregates, and the stock exchange performance of Nigeria: A directional approach

The paper ascertained if oil price gyrations and macroeconomic aggregates granger causes the Nigerian exchange group performance from 1986 to 2024. Data were sourced from the World Bank database, 2024 and the Central Bank of Nigeria Statistical Bulletin, 2023. The study adopted the Toda, Yamamoto, Dolado and Lutkepohl (TYDL) granger causality approach. The TYDL Granger causality test provides a comprehensive and integrated approach on the short-run causal dynamics among the target variables: crude oil price gyrations (COPG), exchange rate (EXCR), GDP growth rate (GDPR), inflation rate (INFR), interest rate (INTR), and market capitalization to GDP Ratio (MCAP). The study establishes significant directional causal relationships among macroeconomic aggregates and stock exchange performance in Nigeria, providing empirical evidence for policy interventions in Nigeria's capital market.

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Dec. 1, 2025
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Contributors

Featured Authors

Scholars whose work shapes management science research.

E

Emmanuel

AA

A. Abiegbe

Dennis Osadebay University, Asaba

JA

J. F. Adebisi

ANAN University, Kwall, Plateau State

SA

S. O. Adejimi

Federal Polytechnic Ado Ekiti, Ekiti State

AA

Aaron Oghenevwayere Agbeche

Dennis Osadebay University, Asaba

AA

A. O. Agbeche

Dennis Osadebay University, Asaba

Our University

Dennis Osadebay
University, Asaba

Dennis Osadebay University (DOU) is a state-funded university in Asaba, Delta State, Nigeria, established to advance learning, research, and service to humanity. Named after the visionary poet and statesman Dr. Dennis Chukude Osadebay, the university carries forward a legacy of intellectual excellence.

The Faculty of Management Sciences is one of DOU's flagship faculties — driving impactful research in business, accounting, economics, and management that addresses the challenges of a rapidly evolving global economy.

About the University

Research Excellence

Committed to world-class academic research standards

Expert Faculty

Leading scholars across management disciplines

Global Reach

Research accessible to scholars worldwide

Academic Heritage

Rooted in decades of educational excellence