IOSR-JEF   Volume-17 ~ Issue-3 ~ May – June 2026

[1]. Dimov, D., Conceptual Model Of Automated Trading Systems Implementation, ROBONOMICS: The Journal Of The Automated Economy, 3, 2022, 25–25.
[2]. Bouchaud, J. P., And Potters, M., Market Microstructure In The Age Of Automation, Quantitative Finance, 22(3), 2022, 345–362.
[3]. Abdullahi, M., And Peters, D., Advanced Algorithms And The Optimization Of Trade Execution, Global Financial Technology Review, 21(2), 2023, 110–124.
[4]. Oyeniyi, L. D., Ugochukwu, C. E., And Mhlongo, N. Z., Analyzing The Impact Of Algorithmic Trading On Stock Market Behavior: A Comprehensive Review, World Journal Of Advanced Engineering Technology And Sciences, 11(2), 2024, 437–453.
[5]. Herman, P. R., And Oliver, S., Trade, Policy, And Economic Development In The Digital Economy, Journal Of Development Economics, 164, 2023, 103135..

[1]. Adesina, M. T., Babayemi, T. D., & Adesina, J. M. (2024). Enhancing Financial Efficiency: ERP Applications In The Banking Sector. International Journal Of Science And Research Archive, 12(2), 2081-2093.
[2]. Agbeve, V., Adukpo, T. K., Mensah, N., Appiah, D., & Atisu, J. C. (2025). Comparative Analysis Of Digital Banking And Financial Inclusion In The United States: Opportunities, Challenges And Policy Implications. Asian Journal Of Economics, Business And Accounting, 25(3), 452-467.
[3]. Alao, O. B., Dudu, O. F., Alonge, E. O., & Eze, C. E. (2024). Automation In Financial Reporting: A Conceptual Framework For Efficiency And Accuracy In US Corporations. Global Journal Of Advanced Research And Reviews, 2(02), 040-050.
[4]. Çelik, K., & Ayaz, A. (2022). Validation Of The Delone And Mclean Information Systems Success Model: A Study On Student Information System. Education And Information Technologies, 27(4), 4709-4727.
[5]. Feng, C., & Ali, D. A. (2024). Improving The Organizational Efficiency Of Manufacturing Enterprises-The Role Of Digital Transformation, Resource Planning (ERP), And Business Practices. Journal Of Law And Sustainable Development, 12(3), E2439-E2439.

[1]. African Union & UNECA. (2015). Illicit Financial Flows And Tax Aggressiveness In Africa. African Union & UNECA.
[2]. Agyemang, G., & Dzaka, J. (2021). Firm Age And Tax Aggressiveness In Ghana: Evidence From The Manufacturing Sector. Journal Of Business And Finance, 34(3), 117-135.
[3]. Asongu, S. A. (2020). Tax Policy And Corporate Tax Aggressiveness In Sub-Saharan Africa. Journal Of African Business, 21(2), 259-277. Https://Doi.Org/10.1080/15228916.2020.1792487
[4]. Desai, M. A., & Dharmapala, D. (2006). Corporate Tax Avoidance And Firm Value. Review Of Economics And Statistics, 88(3), 537-551. Https://Doi.Org/10.1162/Rest.88.3.537
[5]. Desai, M. A., & Dharmapala, D. (2016). Taxes And Corporate Governance. Journal Of Financial Economics, 119(1), 69-90.
Https://Doi.Org/10.1016/J.Jfineco.2015.12.003.

[1]. Adjasi, C. K. D. (2008). Macroeconomic Uncertainty And Stock Market Volatility: Evidence From African Countries. The Journal Of Risk Finance, 9(3), 229–242.
[2]. Aderibigbe, A. A., Tonade, A. M. A., Oyebanjo, O. A., & Edun, K. O. (2025). Inflation, Exchange Rate, And Financial Performance Of Listed Oil And Gas Firms In Nigeria. International Journal Of Innovative Research In Accounting And Sustainability, 10(3), 17–27.
[3]. Ajao, M. G., & Igbekoyi, O. E. (2019). Firm Size And Corporate Performance In Nigeria. Journal Of Economics And Sustainable Development, 10(12), 45–52.
[4]. Allayannis, G., & Ihrig, J. (2001). Exposure And Markups. Review Of Financial Studies, 14(3), 805–835.
[5]. Allayannis, G., & Weston, J. P. (2001). The Use Of Foreign Currency Derivatives And Firm Market Value. Journal Of Financial Economics, 63(3), 243–276.

[1]. Acemoglu, D., Johnson, S., & Robinson, J. A. (2001). The Colonial Origins Of Comparative Development: An Empirical Investigation. American Economic Review, 91(5), 1369–1401.
[2]. Acemoglu, D., Johnson, S., & Robinson, J. A. (2005). Institutions As A Fundamental Cause Of Long-Run Growth. In P. Aghion & S. N. Durlauf (Eds.), Handbook Of Economic Growth (Vol. 1A, Pp. 385–472). Elsevier.
[3]. Acemoglu, D., & Robinson, J. A. (2012). Why Nations Fail: The Origins Of Power, Prosperity, And Poverty. Crown Business.
[4]. Banerjee, A. V., & Duflo, E. (2011). Poor Economics: A Radical Rethinking Of The Way To Fight Global Poverty. Publicaffairs.
[5]. Banerjee, A., Kumar, S., Pande, R., & Su, F. (2014). Do Informed Voters Make Better Choices? Experimental Evidence From Urban India. American Economic Review, 104(1), 126–129..