ISSN: 1595-5842 | E-ISSN: 3043-5463 | Google Indexed | DOI Registered with Crossref | Peer-Reviewed Open Access Journal
Alvan Journal of Social Sciences International Peer-Reviewed Open Access Journal
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Alvan Journal of Social Sciences (AJSS)

ISSN: 1595-5842 | E-ISSN: 3043-5463 | DOI Registered with Crossref | Google Indexed

A scholarly platform for interdisciplinary research in governance, procurement, sustainability, education, development studies, environmental management, logistics, and the wider social sciences.

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Volume 3, Issue 1 (2026)

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Research Article

Transparency and Accountability in Public Procurement

N. O. Chibundu, B. U. Dike, U. Chris-Ejiogu

Pages 14-23 Read Article
Research Article

Urban Mass Transit and Socio-Economic Development in Abuja

Mohammed G. Yusuf et al.

Pages 35-49 Read Article
Research Article

Library-Led Open Access Publishing and Scholarly Communication

Essor Gospel Chisa, Mercy Douglas

Pages 186-193 Read Article

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Prof. Ngozi Casmir Ebomuche

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Dr. Ambrose O. Abaneme

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AJSS Article 008

← Volume 3, Issue 2 Contents

COMPLIANCE COSTS DISCLOSURE ON FINANCIAL PERFORMANCE IN

Ifeoma Gladys Nwachukwu; Stella Ngozi Okoroafor; Hyginus C. Anyanwu

Journal
Alvan Journal of Social Sciences
Volume/Issue
3(2), 2026
Pages
86-98
DOI
10.67638/ajss-2026-v3-i2-008
Keywords
Financial performance, compliance cost disclosure, auditing, financial performance, oil and gas sector.
Corresponding author
Ifeoma Gladys Nwachukwu
Email
ifeoma.nwachukwu@alvanikoku.edu.ng
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Abstract

This research examines the relationship of compliance cost disclosure on the financial performance of Nigerian oil and gas firms, with a emphasis on audit fees, legal and professional fees, and filing and registration fees. The study used a quantitative analysis and panels panel data regression of e-views 13 were used for analysis for period of ten-year. The findings from the regression results shows that all the compliance cost disclosure variables do not have a statistically significant effect on ROA, though these expenditures remain significant for regulatory compliance, company legitimacy, and risk management. The study concludes that although compliance costs may not directly advance short-term financial performance, they play a tactical role in improving sustainable development, complementary economic growth, corporate liability, and environmental and social responsibility. The study recommends that oil and gas sectors in Nigeria should engage in transparent compliance reporting, in line with compliance cost long-term sustainability goals, and uninterruptedly monitor expenditure competence to enhance both financial outcomes and legitimacy.

Citation

Ifeoma Gladys Nwachukwu; Stella Ngozi Okoroafor; Hyginus C. Anyanwu (2026). COMPLIANCE COSTS DISCLOSURE ON FINANCIAL PERFORMANCE IN. Alvan Journal of Social Sciences, 3(2), 86-98. https://doi.org/10.67638/ajss-2026-v3-i2-008

Ifeoma Gladys Nwachukwu
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