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Author

O. E. Alpheaus

2 papers indexed here

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Open access Sep 2026

Audit Rotation, Audit Tenure and Share Prices of Listed Nigerian Banks

The credibility of financial reporting is fundamental for investor confidence and market stability, particularly in the banking sector where large volumes of public funds are managed. This study examines the influence of audit rotation and audit tenure on the share prices of listed Nigerian banks. Using an ex-post f...

O. E. Alpheaus · 0 citations
Open access Sep 2026

Derivative Asset Value and Profitability of Listed Commercial Banks in Nigeria

This study investigates the effect of derivative asset value (DAV) on the profitability of listed commercial banks in Nigeria, measured by return on assets (ROA) and earnings per share (EPS). Using a purposive sample of ten banks from a population of fourteen, the study covers a ten-year period (2015–2024) and emplo...

O. E. Alpheaus · 0 citations

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