https://journals.scholarpublishing.org/index.php/ABR <p><strong>Archives of Business Research </strong><strong>(ISSN 2054-7404)</strong> is an international, double-blind peer-reviewed, open-access journal published by the Services for Science and Education, United Kingdom. This journal is published online <strong>monthly</strong> to keep readers up to date with the latest developments.</p> <p>The <strong>Archives of Business Research (ABR)</strong> applies theory developed from <strong>business research</strong> to actual <strong>business</strong> situations. Recognizing the intricate relationships between the many areas of <strong>business activity</strong>, <em>ABR</em> examines a wide variety of business <strong>decisions</strong>, <strong>processes</strong> and <strong>activities</strong> within the actual business setting.</p> <p>Theoretical and empirical advances in buyer behaviour, finance, organizational theory and behaviour, marketing, risk and insurance and international business are evaluated on a regular basis. Published for executives, researchers and scholars alike, the Journal aids the application of empirical research to practical situations and theoretical findings to the reality of the business world.</p> <p>The scopes of the journal include, but are not limited to, the following topics: business, marketing, management, finance, economics, accounting. It provides an academic platform for professionals and researchers to contribute innovative work in the field.</p> ScholarPublishing on behalf of Services for Science and Education, United Kingdom en-US Archives of Business Research 2054-7404 https://journals.scholarpublishing.org/index.php/ABR/article/view/18265 <p>The purpose of this research paper was to examine the moderating effect of corporate governance on the relationship between auditor change and financial reporting in Nigeria. The study sample six (6) listed health and pharmaceutical Companies in the Nigerian Exchange Group (NGX) for the period of 2012 to 2023. The data were analysed using descriptive statistics, correlation analysis and least square regression technique. The results shows that auditor rotation exerted a positive and insignificant effect on financial reporting, audit fees exerted a negative and significant effect on financial reporting at 1% level of significance while the moderating effect between auditor rotation and corporate governance on financial reporting was positive and insignificant. The study recommended that relevant stakeholders of health and pharmaceutical companies should ensure that there is frequency of auditor rotation towards improving financial reporting overtime, and management should comply with the corporate governance code of conduct for ensuring quality financial reporting.</p> Philip Kwaghkule Beauty E. Jackson-Akhigbe Rachael E. Abusomwan Copyright (c) 2025 Kwaghkule, Philip, Jackson-Akhigbe, Beauty E., Abusomwan, Rachael E. http://creativecommons.org/licenses/by/4.0 2025-02-17 2025-02-17 13 02 01 14 10.14738/abr.1302.18265 https://journals.scholarpublishing.org/index.php/ABR/article/view/18264 <p>This study investigates the impact of capital structure on the financial performance of quoted oil and gas companies listed on the Nigerian Exchange Group. Specifically, it examines the effects of total debt ratio, long-term debt ratio, short-term debt ratio, and equity ratio on the market value of firms, measured by Tobin's Q, over the period from 2014 to 2023. The research utilizes a longitudinal approach with a sample of eight publicly traded oil and gas companies, employing data obtained from annual reports. A random effects model, analyzed through panel least squares regression, was used to assess the relationships between the financial ratios and firm performance. The results revealed that total debt ratio positively influences firm performance, indicating that higher total debt is associated with increased firm market value. Conversely, long-term and short-term debt ratios exhibit negative impacts on firm performance as measured by Tobin's Q, suggesting that excessive long-term and short-term debt can reduce market value. The equity ratio shows a significant positive relationship with Tobin's Q, implying that a higher equity ratio enhances firm performance.</p> Ehimare Irene Rachael E. Abusomwan Beauty E. Jackson-Akhigbe Copyright (c) 2025 Irene, Ehimare, Abusomwan, Rachael E. , Jackson-Akhigbe, Beauty E. http://creativecommons.org/licenses/by/4.0 2025-02-17 2025-02-17 13 02 15 30 10.14738/abr.1302.18264