Journal of Accounting And Finance Kogi State University,Anyigba is a double blind Peer-reviewed journal, published annually by JAF, Kogi State University,Anyigba, Anyigba. The journal published research papers in the field of Accounting, Banking and Finance, Management, Public Administration, Economics and Social Sciences.JAF is open for the academic world and Research Institutes, Academic and Departmental Libraries, Graduate Students and Ph.D. Candidates, academic and non-academic research and research teams. Specifically, JAF is positioned as a vehicle for academics and practitioners to share field research. In addition to scientific studies, it considers letter to the editor, guest editorials, and book reviews. The goal is to provide original, relevant, and timely information from diverse sources; to write and publish with absolute integrity; and to serve as effectively possible the needs of those involve in all aspect of accounting and other related areas. JAF provides immediate open access to its contents on the principle that making research freely available to the public will support a greater global exchange of knowledge. All manuscripts are subject to double blind peer review by the members of the editorial board who are noted experts in the appropriate subject area. .