UNIPORT JOURNAL OF BUSINESS, ACCOUNTING & FINANCE MANAGEMENT

This manuscript explores the challenge of re-engineering entrepreneurial ethics in Nigeria's small-scale manufacturing sector through institutional reforms, emphasizing educational and regulatory interventions. Based on a review of 30 peer-reviewed studies, it highlights systemic weaknesses in Nigeria's entrepreneurial ecosystem, including endemic corruption, regulatory gaps, limited access to finance, and inadequate ethics education. These issues have led to the normalization of evasive behaviours, such as tax evasion and bribery, perceived as "best practices" in constrained environments. Employing institutional theory, the analysis investigates how both formal and informal institutions shape entrepreneurial ethics, particularly in the manufacturing sector, where ethical lapses can significantly impact economic growth and social welfare. Comparative analyses with other African nations (like Ghana, Uganda, and Kenya) and emerging economies (such as India and Brazil) provide transferable lessons and context-specific interventions. Key findings show that: (1) institutional quality plays a vital role in moderating the relationship between SME development and economic growth; (2) educational interventions must include practical entrepreneurship training along with explicit ethics curricula; (3) regulatory reforms should strengthen formal institutions while addressing informal norms that perpetuate corruption; and (4) effective reform requires coordinated action across educational systems, regulatory bodies, and cultural frameworks. The article concludes with policy recommendations focused on reforming educational curricula, strengthening regulatory frameworks, implementing anti-corruption measures, and building institutional capacities tailored to Nigeria's socio-economic context.

The private sector is widely recognized as one of the major drivers of economic growth in any economy, especially when the right credit is made accessible to them. In macroeconomic theory, fluctuations in the supply of money and credit constitute a key causal factor in the cyclical process of economic activity, that is, when money supply falls, prices reduce, profits reduce, production activities become sluggish, and output is low. Conversely, when money supply expands, prices rise, profits increase and the total output increases and finally, growth takes place, (Olorunmade, Samuel & Adewole, 2019). The financial sector is one of the sources that makes this credit accessible to the private sector. The financial sector enhance stability, efficiency and has the ability to mobilize and allocate resources effectively (IMF, 1997). It can then be concluded that no economy can develop without an appreciable growth in the financial sector, (Iloanya, 2023).

Integrated Reporting (IR) has emerged as a holistic disclosure framework that seeks to enhance corporate transparency, accountability, and stakeholder engagement by integrating financial and non-financial information. This study reviews post-2020 empirical literature to assess the impact of IR adoption on corporate performance, with a focus on both financial and non-financial dimensions. Findings indicate that IR adoption is positively associated with improved stakeholder trust, enhanced firm reputation, and better access to capital. From a financial perspective, IR supports efficient capital allocation and long-term value creation, while non-financially it fosters sustainability, governance quality, and organizational legitimacy. However, the review also reveals variations in outcomes across different institutional contexts, with stronger effects in environments characterized by robust regulatory frameworks and high stakeholder activism, compared to weaker effects in emerging economies where adoption is often symbolic. Theoretically, the study demonstrates that IR is underpinned by stakeholder and legitimacy theories but also highlights the growing relevance of institutional theory in explaining contextual differences. Methodological gaps are evident, as most studies rely heavily on quantitative approaches with limited exploration of qualitative insights that capture deeper organizational dynamics. The study concludes by proposing a future research agenda focused on context-sensitive frameworks, hybrid methodologies, and sector-specific analyses that can further clarify the role of IR in driving sustainable corporate performance.

This study explored the effect of balance of payments on economic growth in Nigeria. The objectives of the study were to establish the connection between the balance of payments and economic growth. Secondary data were collected from the Central Bank of Nigeria Statistical Bulletin. Real GDP was the dependent variable while balance of payment (capital and current account), exceptional financing and net errors/omission were the independent variables. The Augmented Dickey-Fuller (ADF) test was used to test for stationarity, the results revealed that the variables were stationary at first difference. Also the analysis revealed that there was long run relationship between balance of payment and economic growth of Nigeria. Results from the error correction model revealed that balance of payment exerted a significantly negative effect on economic growth of Nigeria, exceptional financing had negative and significant effect on economic growth, while net error and omissions had positive and significant effect on economic growth of Nigeria. The study concluded that Nigeria’s balance of payment has not been favorable in enhancing economic growth. Exceptional financing statistics for Nigeria are on the increase and this has led to heightened pressure on the economy and slowing down of real gross domestic product. It was recommended that the Nigerian government should strive to boost the country’s exports as this is the only way to put the balance of payment statistics on a positive trend and ensure sustained economic growth.

Given the perceived connection between bank deposits and bank lending, this study investigated the effects of private sector deposits on the growth of the Nigerian economy for the period 1994 to 2023. Real GDP was adopted as a proxy for economic growth while private sector deposit was disaggregated into demand, time, savings and foreign currency deposits. Data for the study were sourced from Central Bank of Nigeria (CBN) statistical bulletin for 2023. Following preliminary analysis that covered descriptive analysis and ADF unit root test, the study adopted the Johansen cointegration analytical technique, granger causality test and ECM estimation for further analysis. The validity and reliability of results were checked using multicollinearity, serial correlation and heteroscedasticity tests. Basically, the study revealed that there is a long run relationship between private sector deposits and economic growth in Nigeria. Also, results showed that private sector’s demand, time and foreign currency deposits have positive insignificant effects on real GDP which the sector’s savings deposits have negative but also insignificant influence on real gross domestic product. On this note, the study concluded that the effect of private sector deposits on economic growth in Nigeria is insignificant. This led to the suggestion that there is need for banks to offer competitive lending rates that will be attractive to the public so as to be able to attract more deposits for onward lending to the deficit unit of the economy. Also, the regulatory authorities on their part should scale down lending rate by bringing down monetary policy rate. This will help in pushing more funds from the public into the banking system.

Artificial intelligence has had its role on accounting practices such as; cost efficiency, accuracy and error reduction in private organizations. This study examines the integration of Artificial Intelligence (AI) into accounting practices within medium and large private organizations in Rwanda, highlighting its impact on efficiency, accuracy, and associated challenges. Focusing on 149 organizations sampled out of 243 organizations targeted, the research reveals that AI adoption is universal (100%), with technologies such as Robotic Process Automation (RPA), Machine Learning (ML), and Natural Language Processing (NLP) widely implemented. Their applications include data entry (95.7%), transaction processing (92.1%), reconciliation (88.6%), and financial analysis (85%). The findings demonstrate notable benefits: operational efficiency improved through cost reductions ranging from 10% to 50%, error minimization, reduced duplication, and enhanced compliance. Furthermore, AI adoption enabled staff redeployment toward more strategic, value-adding tasks. Nevertheless, organizations face significant challenges. High implementation costs (78.6%), shortages of skilled personnel (72.9%), data security concerns (65%), and inadequate infrastructure (59%) emerged as critical barriers, alongside regulatory uncertainty. In response, firms employed strategies such as phased AI integration, specialized staff recruitment, workforce training, and the establishment of data protection policies. The paper underscores the need for broader support mechanisms, including access to local AI service providers, financial incentives, and capacity-building initiatives. Overall, the research confirms that AI enhances both operational and strategic accounting functions in Rwanda, while stressing the importance of addressing financial, technical, and regulatory limitations to fully realize its potential. The study recommends that organizational leaders should develop structured AI adoption strategies aligned with business goals and resources; policymakers should introduce incentives such as tax relief and grants; and educational institutions should strengthen AI literacy and practical accounting applications.

This study examines the influence of key audit firm characteristics, specifically tenure, size, and provision of non-audit services, on the financial reporting quality of deposit money banks listed on the Nigerian Exchange between 2016 and 2023. The research explores how these characteristics influence financial reporting quality. Using an ex-post facto design and panel regression analysis on data from twelve banks, the findings reveal that audit firm size and non-audit services exert a significant positive influence on financial reporting quality. Specifically, larger audit firms are associated with higher transparency and reliability, likely due to their institutional capacity and reputational incentives. Additionally, when non-audit services are properly managed, they appear to enhance auditors’ operational understanding without compromising independence. Conversely, audit firm tenure showed no statistically significant effect, suggesting that prolonged auditor-client relationships do not inherently erode audit quality in the Nigerian banking sector. The study contributes to the audit quality literature in emerging economies. It offers policy implications for regulators, emphasizing the need to strengthen oversight on auditor service mix and promote the use of reputable, well-resourced audit firms to safeguard financial integrity.

This study examined the influence of Entrepreneurial financing on the performance of Small and Medium Enterprises (SMEs), with a focus on microfinance loans. Specifically, the study identified the predominant sources of entrepreneurial financing available to SMEs in Osun State; ascertained the extent to which microfinance loan enhances SMEs’ expansion and the challenges faced by SMEs in accessing microfinance loan in the study area. The study employed a cross section research design. The population of this study included all the registered SMEs with the SMEDAN, out of which a total of 353 SMEs were selected as sample size using sampling technique. Data were collected with the use of questionnaires, and analysed with both descriptive and inferential statistics. The results revealed that personal savings with (43.6%) constituted the predominant source of finance to SMEs operators in the study area, while sources such as crowdfunding, cooperative societies, NGO/Donor-supported financing e.t c financings were rarely or never used by this SMEs.  It was also revealed that microfinance loans have a positive and significant influence on the performance of SMEs in the study area. The study concluded that loans obtainable at reasonable rates are critical to the success of SMEs expansion. Therefore, the study recommended that microfinance banks should review microfinance interest rates to make them more affordable for small businesses.

The main objective of this study is to examine the effect of customer experience on customer patronage of quick restaurants in Abia State of Nigeria. The study employed a survey research design. The research focused on the customers of six (6) quick-service restaurants in Abia State of Nigeria. Convenience sampling was employed in the study. To test all hypotheses, a simple regression model was employed, through the SPSS software version 25.0. The study revealed that food quality positively and significantly affects customer patronage of quick restaurants in Abia State of Nigeria. Frontline functionality exerts positive and significant effect on customer patronage of quick restaurants in Abia State of Nigeria. Lastly, it was found that physical environment exerts positive and significant effect on customer patronage of quick restaurants in Abia State of Nigeria. It was concluded that customer experience exerts significant and positive effect on consumer behaviour of quick restaurants in Abia State of Nigeria. The study recommends that managers of quick restaurants in Abia State of Nigeria should accord service quality a high priority. The restaurants operators can focus on preparing and preserving food made from natural sources and devoid of artificial flavourings to increase brand choice. 

The study investigated the relationship between internal audit quality and value relevance of quoted manufacturing firms in Nigeria for a period (2008 to 2017). The proxies were internal audit quality and value relevance; auditor independence and board of directors’ independence were control variables. Ex-post facto methodology with panel secondary data were extracted from the annual fact-book of 56 sampled out of 65 quoted manufacturing firms in Nigeria Stock Exchange. Multivariate regression analysis using E-view 10 statistical version software was carried out on the data collected.  The results showed the following: internal audit quality and value relevance had a positive and significant relationship; board of directors’ independence and auditor independence which were control variables showed a positive and significant relationship. The research concluded as follows: that if internal audit quality increased by a large proportion, value relevance also increased by the same large proportion. It was recommended amongst others that company CEOs, MDs and Human Resource executives should be guided on the hiring of qualified and certified internal audit team/staff. 

The overall objective of this research is to ascertain the moderating banks' specific characteristics on the relationship between audit quality and abnormal audit fee. The study cover a period of twelve years, that is, 2010-2024.This period was chosen because it is s synonymous with audit reforms that originated after the going under of the some big audit firms. Multivariate regression technique will be employed using panel data. The use of panel data in this study will be based on three fundamental justifications a moderator has negative moderating effect on the relationship between abnormal audit fee and audit quality. The results reveals that the board size has a positive relationship audit quality. The effects estimation reveals client risk has a positive moderating influence on the relationship between abnormal fee and audit quality. Additionally, the reveals firm complexity has no significant effect on abnormal audit fee and audit quality. The study first, suggestion for further study is to repeat the study introduce audit  committee variables   as moderator. Second, intending researchers that wish to via into the subject matter in future should focus on the oil and gas sector only. 

The study examines the impact of Fiscal Policy on Economic Growth in Nigeria over the period of 1991 to 2023 using Autoregressive Distributed Lag (ARDL) Bound Test approach. The dependent variable is real Gross Domestic Product while, the independent variables are government capital expenditure (GCEX), Government total domestic debt (GTDD) and Government transfer payment (GTP). The result of the bound test shows that there is long run relationship among the variables employed. Also, in the longs run, government capital expenditure, Government total domestic debt and Government transfer payment do not impact significantly on economic growth in Nigeria. The study therefore recommends among others that Government of Nigeria should prioritize and increase her expenditure on capital infrastructure in some critical sectors like electricity and road in the economy that are fundamental which can trickle down to economic growth and development in Nigeria.

This study investigated academic integrity and quality education of universities in Bayelsa state, south-south Nigeria. A descriptive survey design was adopted, involving both students and academic staff from selected public and private universities. Using stratified random sampling, a total of 400 respondents (250 students and 150 lecturers) were selected. Data were collected through a structured questionnaire covering forms of academic dishonesty, its impact on educational quality, and strategies for promoting academic integrity. The data were analyzed using descriptive statistics (mean and standard deviation) and inferential statistics (independent samples t-test). Findings revealed that academic dishonesty is prevalent and that academic integrity significantly influences educational quality. However, challenges such as lack of awareness, inadequate enforcement, and pressure to succeed hinder its promotion. Statistically significant differences were found between the perceptions of students and lecturers across all research areas. The study concludes that while both groups value academic integrity, coordinated efforts involving awareness, policy enforcement, and active student engagement are essential to strengthening ethical academic culture in Bayelsa State universities.

Nigeria's tourism and hospitality industry plays a crucial role in its economy, but thriving in this fast-paced and competitive field requires high-performing employees. This research explores how leadership that emphasizes values and a clear future direction affects employee performance in this important sector. We gathered information from 110 employees and managers at different tourism and hospitality companies in Nigeria and analyzed the data using statistical methods. The results showed that visionary leadership, where leaders paint a compelling picture of the future, strongly predicts how well employees perform. In fact, visionary leadership explained a large portion (52.3% to 58.1%) of the difference in employee performance. This suggests that when leaders communicate a strong vision and demonstrate value-driven principles, employees become more skilled at their tasks and provide better service. The study concludes that developing visionary and value-based leaders is essential for maximizing employee potential and gaining a long-term edge in Nigeria's ever-changing tourism and hospitality market.

This study conducted Economic Appraisal of Mango-Guava-Cashew Plantation enterprise in Kogi State Nigeria and determined whether the plantation enterprise generated a positive Net Present Value; an Internal Rate of Return which is greater than the opportunity cost of capital; a Benefit Cost Ratio which is greater than unity; conducted sensitivity analysis on Net Present Value and Internal Rate of Return; and determined with Monte Carlo Simulation technique the expected Net Present Value and Internal Rate of Return.This study reviewed publications on fruits, (mango, guava and cashew inclusive) and also studies on mango, guava and cashew individually. The data used in this study was secondary data obtained from Fadama III project Implementation Completion Studies carried out in Kogi state. Available data was collated and analyzed using Microsoft Excel spread sheet. The analysis was hinged on the theory of the firm, sensitivity analysis and Monte Carlo Simulation technique. The Internal Rate of Return was estimated at 36%; the Net Present Value was estimated at N8,131,328 and the Benefit Cost Ratio was estimated at 25.4. Since the Internal Rate of Return was greater than the hurdle rate of 12%, the estimated Net Present Value was greater than unity and estimated Benefit Cost Ratio was greater than unity, it was concluded that mango-guava-cashew plantation in the Kogi State of Nigeria was profitable and could pay back any loan and leave some surplus for the farmer. The constraints to plantation agriculture in the study area were pests and diseases, inadequate capital, high cost of inputs such as seeds, fertilizers and labour respectively, high cost of transportation and lack of access to market. It was recommended that practical steps should be taken to address the problems of land fragmentation. Productivity enhancing support services such as fertilizers, herbicides and chemicals should also be readily available and at affordable prices to farmers. An effective and efficient agricultural extension service scheme should be put in place to avail farmers with the opportunity of managing their small farms more effectively for optimal productivity.

This study investigates the influence of the initiation phase in Catchball Management on process innovation within Seven Up Bottling Company, Benin Plant, Edo State. Using a descriptive survey design, data were collected from 133 employees selected through stratified random sampling. A structured questionnaire utilizing a 5-point Likert scale was employed to measure employees’ perceptions of initiation involvement and its impact on process innovation. The instrument demonstrated strong reliability with a Cronbach alpha of 0.84. Descriptive statistics revealed high levels of employee involvement early in strategic planning (M = 4.21, SD = 0.58), active encouragement of feedback during idea stages (M = 4.10, SD = 0.64), and consideration of suggestions in planning (M = 4.30, SD = 0.52), indicating a robust participatory environment during initiation. Regression analysis confirmed that initiation significantly and positively predicts process innovation (β = 0.69, p < 0.05), with the model explaining 54% of the variance in process innovation outcomes (R² = 0.54, F(1,131) = 58.88, p < 0.001). These results emphasize the critical role of early employee involvement and collaborative dialogue in fostering innovative process improvements that enhance operational efficiency. The study concludes that formalizing the initiation phase within Catchball Management significantly enhances process innovation by fostering employee ownership and creativity. It is recommended that organizations institutionalize participatory planning platforms and train managers in participatory leadership to maximize innovation outcomes and operational efficiency.

The study investigates auditors’ reputation and audit pricing in Nigeria. The study adopts the use of survey research design to investigate how auditors’ reputation impacts audit pricing in Nigeria. Primary data was the method of data collection. The analysis of data collected was conducted using ANOVA with the aid of Statistical Package for Social Sciences (SPSS). The findings revealed that there is a significant relationship between auditor’s reputation and audit pricing in Nigeria, such that the t- calculated value of 1.427 > 0.290 was found to be significant. The   correlation statistics (r) of 0. 992 > 0. 805 table value at 5% level of significant, and the p-value 0.004

The study evaluated the perceptions of logistical performance and gender disparities in Lagos FMCG companies. This study adopted a positivist methodological approach, utilizing primary and secondary data. The study involved 305 workers from the chosen companies' supply chain, procurement, logistics, and transportation departments. For the investigation, the total enumeration approach was used. The research tool was a structured questionnaire with closed-ended questions. Cronbach's Alpha was used to evaluate the survey instrument's dependability, and the results varied from 0.925 to 0.950. The Independent T-test was used to analyze the data. The independent T-test was employed to find out how gender affected the opinion of logistics performance in a few chosen consumer goods companies in Lagos. The distribution frequency of items between the sexes [t (292) = -1.96, p >.05] and operational expenses [t (292) = -1.83, p >.05] did not differ statistically significantly, according to the findings. However, there is a statistically significant difference in genders in terms of customer satisfaction [t (292) = -2.01, p

Inclusive cashless society – where everyone has access to basic banking and digital infrastructure, such as reliable internet and affordable smartphones is key to achieving sustained economic growth in Nigeria through digital education. This paper empirically examined inclusive cashless society and economic growth in Nigeria: the role of digital education between 2010Q1 and 2024Q4 using the institutionalist variant of the political economy method. Both descriptive statistics and the ordinary least squares (OLS) method of multiple regression analysis were utilized in data analysis. The result of the OLS revealed that Automated Teller Machine (ATM) has a positive and a significant relationship with Per Capita Real Gross Domestic Product (PCRGDP) proxy for economic growth in Nigeria. The OLS result also revealed that Point of Sale (POS) terminal has a positive and a significant relationship with PCRGDP, proxy for economic growth in Nigeria. The result of the OLS further revealed that both Web pay and Mobile pay has a negative and a significant relationship with PCRGDP, proxy for economic growth in Nigeria during the period of study. The paper further revealed that digital education is fundamental to achieving inclusive cashless society and economic growth in Nigeria through the adaptation of necessary digital skills. The study recommended amongst others that to reinforce the positive long-run impact of cashless payments on economic growth in Nigeria, the government should implement policies that incentivize banks and fintechs to deploy and maintain cashless payments technologies in rural and semiurban areas. The paper also recommended that digital education should be introduced into our educational curriculum in order to improve our digital skills towards achieving an inclusive cashless society and economic growth in Nigeria.

This study examines the effect of debt servicing on public revenue retention in Nigeria, focusing on general loan servicing, World Bank loans,  IMF loans, and Paris Club loans between 2000 and 2022. Using an ex-post  facto research design, secondary data from the Debt Management Office, Central Bank of Nigeria, and other official sources were analyzed through descriptive statistics, correlation, and robust regression models. The results reveal that general loan servicing significantly reduces public revenue retention, reflecting the heavy fiscal burden imposed by domestic  and external debt obligations. Conversely, IMF loans exhibit a significant positive effect, indicating that strategic utilization of such loans can  enhance revenue retention despite financing costs. World Bank and Paris Club loans, however, show positive but statistically insignificant impacts, suggesting limited effectiveness in contributing to fiscal capacity. These findings support the crowding-out effect theory, which posits that high debt service payments constrain public investment and economic growth. The study recommends improving debt management practices, prioritizing strategic deployment of IMF loans, and enhancing fiscal accountability to optimize the benefits of borrowed funds and mitigate the adverse effects of excessive debt servicing. This research contributes to understanding the nuanced impact of different debt instruments on Nigeria’s fiscal sustainability, providing policy insights for government debt and revenue management strategies.

This study determines the effect of economic globalization fundamentals on Nigeria’s manufacturing sector performance. Manufacturing sector’s healthiness is indicated as manufacturing sector gross domestic product, with economic globalization captured as trade openness, foreign direct investment, official development assistance and foreign exchange rate. The study is analyzed using time series data of 1985 to 2023, sourced from the Central Bank of Nigeria (CBN) Statistical Bulletin and World Development Indicator of World Bank. The Autoregressive Distributed Lag (ARDL) procedure for model estimation was utilized, and the outcomes showed that trade openness, foreign direct investment and official development assistance exerted favorable and substantial effects on manufacturing sector gross domestic product in Nigeria while foreign exchange rate exhibited negatively significant effect. Thus, necessitating the conclusion that economic globalization is key for enhancing manufacturing sector’s performance in Nigeria. Hence, suggesting among others that government and policy makers in the country should formulate and implement policies that strengthens favourable openness, ease the business environment for real foreign investments inflow with development assistance for creating domestic production drivers, as these actions will promote investments and prop up production in the manufacturing sector.

This study determines the effect of economic globalization fundamentals on Nigeria’s manufacturing sector performance. Manufacturing sector’s healthiness is indicated as manufacturing sector gross domestic product, with economic globalization captured as trade openness, foreign direct investment, official development assistance and foreign exchange rate. The study is analyzed using time series data of 1985 to 2023, sourced from the Central Bank of Nigeria (CBN) Statistical Bulletin and World Development Indicator of World Bank. The Autoregressive Distributed Lag (ARDL) procedure for model estimation was utilized, and the outcomes showed that trade openness, foreign direct investment and official development assistance exerted favorable and substantial effects on manufacturing sector gross domestic product in Nigeria while foreign exchange rate exhibited negatively significant effect. Thus, necessitating the conclusion that economic globalization is key for enhancing manufacturing sector’s performance in Nigeria. Hence, suggesting among others that government and policy makers in the country should formulate and implement policies that strengthens favourable openness, ease the business environment for real foreign investments inflow with development assistance for creating domestic production drivers, as these actions will promote investments and prop up production in the manufacturing sector. 

This study investigates the effect of the income approach to fair value measurement on the corporate profitability of listed cement firms in Nigeria. The study was anchored on Agency Theory, the research examines how the significant managerial discretion inherent in this Level 3 valuation method influences key profitability indicators: Return on Capital Employed (ROCE) and Return on Equity (ROE). Utilizing an ex-post-facto research design, secondary financial data from the annual reports of three leading cement firms (Dangote Cement Plc, BUA Cement Plc, and Lafarge Africa Plc) were analyzed over a five-year period. Regression analysis revealed a statistically significant and strong positive effect of the income approach on both ROCE (R = .946, p = 0.015) and ROE (R = .977, p = 0.004). The findings indicate that the forward-looking, cash-flow-based valuation of the income approach substantially enhances the relevance of reported profitability by aligning asset book values with their future income-generating potential. The study concludes that while this approach improves financial statement informativeness in Nigeria’s capital-intensive cement sector, it necessitates stringent internal governance and enhanced regulatory disclosures to mitigate the agency risks associated with managerial judgment in fair value estimation. Consequently, the study recommended that firms adopt formalized valuation policies and that standard-setters provide sectorspecific implementation guidance to ensure consistency and reliability in profitability reporting. 

This study examined the impact of board governance characteristics on audit tenure among listed Nigerian firms. Specifically, it investigates how board, audit and firm characteristics influence the duration of auditor engagement. The study used descriptive statistics, and a random-effects generalised least squares (GLS) regression model on 33 nonfinancial firms within a ten-year period (2014-2023) in Nigeria to analyse its data. The results reveal that the Wald chi2 statistic of 21.40, with a p-value of 0.0032, demonstrates that the independent variables collectively have a statistically significant effect on AUDT. When analysed individually, the analysis reveals that AUDS has a significant negative relationship with audit tenure, indicating that larger audit committees are associated with shorter audit tenures. This suggests that larger audit committees may enhance oversight functions, prefer periodic auditor rotation to maintain independence and ensure high audit quality. In contrast, other governance variables, such as BSIZ, BMET frequency, BODI, and BREM, do not have statistically significant effects on AUDT. The findings highlight the crucial role audit committees play in optimising audit tenure and enhancing corporate governance practices. The study recommends strengthening audit committees, adopting and enforcing regular auditor rotation policies, and enhancing board governance practices to improve auditor independence and the overall quality of financial reporting. These recommendations should aim to promote transparency and effectiveness in corporate governance within Nigerian listed firms.

This study investigates the impact of private sector bank credit on Nigerian economic growth for 31 years period, from 1991-2021. The ARDL time series econometric model is used in the analysis with private sector bank credit, prime lending rate, inflation and money supply as explanatory variables and economic growth (GDP) as the dependent variable. The study reveals that the impacts of explanatory variables on economic growth are:  private sector bank credit (significant and negative); prime lending rate (significant and negative); money supply (significant and positive) while inflation rate (insignificant and positive).It recommends that the monetary authorities should efficiently manage the macroeconomy by maintaining the levels of Bank credits to the Private sector, prime lending rates, inflation rates, and money supply such that the productive sectors of the economy are well served to stimulate growth in the country’s economy.

The incessant financial Fraud resulting in corporate collapse and the failure of the statutory audit to detect and prevent fraudulent activities which have led to the impoverishment of investors has given rise to the need for forensic auditors. In view of the above, this paper considers the role of forensic auditor on corporate governance. The study is theoretical research which is considered the roles of forensic auditors in combating fraudulent activities, distinction of forensic auditor and statutory auditor, characteristics of a forensic auditor and impact of forensic auditors on corporate governance. From studies carried out, this paper concludes that forensic auditors having improved management accountability, strengthened external auditor independence and assisting audit committee members in carrying out their oversight functions by providing them assurance on internal audit report have impacted positively on corporate governance thereby reducing corporate failure and impoverishment of investors.

This study explores the effect of audit quality on the financial performance of deposit money banks (DMBs) in Nigeria. Specifically, the study investigated the effect of auditors’ renumeration, audit firm size, bank size and leverage on return on asset of eight internationalized deposit money banks in Nigeria for the period covering from 2011 to 2023. To achieve this, secondary data was used and sourced from the audited financial statements of the sample deposit money banks. To perform the analysis a balanced panel dataset was built, and the empirical model explaining the link between audit quality and financial performance index was estimated using the fixed effects and random effects method. From the Hausman test, the fixed effects method was considered appropriate for estimation and the results of the fixed effects method shows that auditors’ renumeration and bank size had insignificant positive impact on financial performance of the deposit money banks studied. Through the fixed effects method, the study confirmed that audit size had significant positive relationship with financial performance, while an insignificant negative relationship was found between leverage and financial performance of DMBs. The study recommends that, management of deposit money banks should pay prudent fee for audit services such that it does not influence the judgement of the auditors on the financial statements.

The study looked at how effective classroom, management can be used as a tool to boost students’ academic performance in Brass Local Government Area (LGA) of Bayelsa State of Nigeria. The study was guided by six research questions. The study made use of the descriptive survey design. The study’s population was two thousand one hundred and twenty two (2,122) students selected from twelve (12) public secondary school from Brass LGA of Bayelsa State of Nigeria. The simple random sampling technique was used to select two hundred and twenty student who made up the respondents. A research instrument tilted Effective Classroom Management and Students Academic Performance in Brass LGA of Bayelsa State (ECMSAPPSSBLGABS) structured on a four point scale was used to gather information from the respondents. The study was able to find out that effective classroom management strategies like teachers maintaining cordial relationship with their students, teachers using positive reinforcement to encourage students, teachers’ reinforcement of school rules as well as teachers correction of students’ bad behavior enhance students’ academic performance in Brass LGA of Bayelsa State. As such the study recommended that teachers should ensure they build cordial relationship with their students, use positive reinforcement to encourage students, reinforce school rules and correct students’ bad behavior in order to enhance their academic performance in Brass LGA of Bayelsa State.

This study examined the influence of financial leverage and market capitalization on the profitability of listed consumer goods and services firms in Nigeria. Using panel data from 33 firms spanning 2014 to 2023, profitability is measured by return on assets (ROA), while financial leverage is represented by the debt-to-equity ratio (DER), debt-assets ratio (DAR), and long-term debt-to-equity ratio (LTDR). Market capitalization (MC) is also analyzed as a key determinant of profitability. The findings reveal that DER has a positive but statistically insignificant effect on ROA, while DAR and LTDR negatively and significantly impact profitability. Conversely, market capitalization exhibits a strong positive and significant relationship with ROA (17.09% overall statistical significance), suggesting that larger firms enjoy profitability advantages. These results highlight the importance of optimizing leverage, particularly long-term debt, and leveraging the scale advantages of larger firms to sustain profitability. The study provides actionable insights for corporate managers and policymakers to develop strategies that enhance firm performance in the dynamic context of emerging markets.

This study investigated the impact of board governance and leverage structure on the performance of deposit money banks (DMBs) in Nigeria, using Return on Equity (ROE) and Earnings per Share (EPS) as performance indicators. The study focused on the relationship between board characteristics such as board size (BIS), board independence (BID), and leverage structure, represented by the debt-to-total assets ratio (LEV), with firm size as a control variable. The data used in this study were collected from the annual reports of eight Nigerian deposit money banks over the period from 2011 to 2022, producing 96 observations. The analysis was conducted using fixed and random effect models to determine the impact of the independent variables on performance. The findings revealed that board size had a significant and positive influence on EPS, indicating that larger boards contributed to better financial performance due to a diversity of expertise and more effective governance. However, board independence and leverage structure showed no significant impact on EPS. Similarly, board size and board independence demonstrated a positive relationship with ROE, but only board independence had a significant effect on ROE, suggesting that independent directors enhanced firm performance by providing stronger oversight and reducing agency costs. Leverage structure and firm size had positive but statistically insignificant effects on both EPS and ROE, implying that these variables did not play a substantial role in determining the financial performance of the sampled banks. These findings suggested that while board governance factors like board size and independence were important determinants of bank performance, leverage structure did not have a significant influence. The study contributed to the growing literature on corporate governance and its role in enhancing the performance of financial institutions in Nigeria.

The study explored the effects of Financial Technologies Service Delivery (FTSD) Systems on the  Efficiency of Banking operations. The study utilized Survey strategy in gathering data which were empirically estimated using Pearson Product-Moment Correlation Coefficient (PPMCC) denoted by ‘r’. The estimated model exhibited healthy results as the PPMCC or ‘r’ coefficient stood at 0.7835, indicating a strong positive correlation. The magnitude of the computed coefficient signifies that  Fintech  Systems have the potential to predict Efficiency of Banking operations. It demonstrates that as FinTech systems adoption for service delivery increases, it facilitates and amplifies a corresponding increase in efficiency of operations. The value of the Coefficient of determination (r2) stood at 0.6139 which portends that 61.39% of the variation in the Efficency of Banking operations is predicted by FinTech Systems. Based on the forgoing, we therefore conclude that FinTech service systems has substantial leverage on the  Efficiency of banking operations in Nigeria. We thus recommend that it would be necessary for Bank Management teams  to reinforce service delivery systems with modern financial technologies and infrastructures to enhance and sustain banking operations efficiently

This study examines the impact of board characteristics on agency costs within the context of listed consumer goods firms in Nigeria, covering the period from 2014 to 2023. The specific focus of this study is to understand how board size, board independence, board gender diversity, and board meeting frequency influence agency costs. This study is hinged on ex- post facto research design, analyzing secondary data sourced from annual financial reports of a population of 21 listed consumer goods firms, but narrowed to a sample of 16 firms selected via purposive sampling technique requiring availability of annual financial report and complete information meant for the analysis. In analyzing the data and testing the hypothesis of this study, robust regression analysis technique was employed due to the presence of heteroscedasticity detected in the ordinary least square regression model. The findings reveal that board size has a statistically significant positive effect on agency costs, indicating that larger boards may lead to inefficiencies in asset utilization, thereby increasing agency costs. In contrast, the variables of board independence and board gender diversity showed insignificant impact on agency costs. However, the frequency of board meetings revealed a significant positive effect on agency costs, implying that while frequent meetings are intended to improve oversight, it may also lead to higher administrative costs and inefficiencies. This study recommends that management of listed consumer goods firms should be conscious of balancing the sizes of its boards and the same applies to meeting frequency to enhance governance effectiveness while minimizing agency costs. This study contributes to the existing body of knowledge by providing empirical insights into the dynamics of corporate governance within Nigeria's consumer goods sector. The findings have significant implications for corporate governance reforms aimed at improving firm performance by reducing agency- related inefficiencies.

This study examined the effect of chief executive officers (CEOs) attributes on financial reporting quality of listed industrial goods companies in Nigeria.  Thus, CEO's attributes being the independent variable was decomposed into three (3) sub variables: ownership, gender diversity and nationality, while the dependent variable was financial reporting quality. A combination of a cross-sectional and longitudinal research design was employed, while secondary data covering a period of eight (8) years (2015-2022), were sourced from the audited annual financial reports and accounts of the sampled industrial firms.  The samples of this study consists of all thirteen (13) listed industrial goods companies on the Nigerian Exchange Group (NGX) as of 31st December 2022. Furthermore, the panel data regression techniques were employed in conducting the analysis, and the results revealed that a negative and significant relationship exists between CEO's ownership and financial reporting quality of listed industrial goods companies in Nigeria. It was also observed that CEO's gender diversity had a negative and statistically insignificant effect on financial reporting quality of listed industrial goods companies in Nigeria. And finally, the study found a positive and insignificant relationship between CEO's nationality and financial reporting quality of listed industrial goods companies in Nigeria. Consequently, the study recommended among other things that management of listed industrial goods companies, should pay attention to CEO's ownership to further enhance the significant relationship between the ownership attributes and financial reporting quality.

This study investigated the effect of forensic accounting techniques on Financial Crimes in Nigeria’s Oil and Gas sector. This study adopted a survey research design. The target population for this study was 206 staff of 8 major marketers in oil and gas company in Nigeria. The study collected primary data from the partakers through a structural questionnaire. The Primary data was obtained from the use of structured questionnaires. The population was two hundred and six (206) employees of the Audit and finance/Account department s from the 8 major marketers oil and gas company in Nigeria. The sample size was one hundred and thirty-six (136) respondents using stratified Sample technique with the use of Taro Yamane (1967) Model. Data were obtained through the use of a well-structured questionnaire. Descriptive and inferential (regression) statistics were used for data analysis. The findings revealed that there is a significant effect of forensic accounting techniques on misappropriation of assets in the oil & gas company in Nigeria with the Model fitting information telling how well model fit the data resulting in (P = 0.001) which is below the significant level. The Study concluded that forensic accounting techniques measured by forensic accounting technique knowledge (FATK), forensic accounting analytical technique (FAAT) and Forensic accounting technical knowledge (FATK) are significant factors that affect financial crimes in Nigeria’s oil and gas company in Nigeria should implement the conceptual framework of forensic accounting technique into organization management in order to prevent misappropriation of assets.

This paper draw on literature related to cultural relativism, management accounting, accounting and organizational practices. It synthesizes key concepts and perspectives to form a comprehensive understanding of cultural relativism in management accounting within the business landscape. The diverse cultural tapestry of a country significantly influences individuals' interpretations, judgments, and decision-making processes in the realm of management accounting. Recognizing and incorporating cultural relativism in management accounting practices can lead to enhanced decision-making accuracy, improved stakeholder relationships, adaptation to local business practices, and ultimately contribute to enhanced organizational performance. The practical steps for organizations to implement cultural relativism, including cultural sensitivity training, localization of accounting practices, engagement with local experts, and regular cultural audits.

This study examines the effect of macroeconomic fluctuations on banks performance by testing the resilience of Nigerian banks profitability to shocks from the macroeconomic environment with quarterly data from 1986Q1 to 2018Q4 that coincide with the period of structural adjustment program in Nigeria to the current democratic dispensation using the impulse response functions and variance decompositions of Vector Autoregression method. The study reveals that Nigerian bank performance is not resilient to exchange rate, inflation, interest rate and net export shocks but resilient to unemployment and economic growth shocks using return on assets and return on equity as measure of bank performance. The non-resilience of bank performance to exchange rate, inflation, interest rate and net export shocks reflects a countercyclical relationship between bank performance and macroeconomic fluctuations while the resilience of bank performance to unemployment and economic growth shocks is indicative of a rocyclical relationship of bank performance to macroeconomic fluctuations. The study also reveals that about 20% of Bank profitability decline results from the macroeconomic fluctuations within 10quarters which represents about to 2% profitability decline per quarter from macroeconomic fluctuations with exchange rate and inflation showing greater declining effects on Nigerian bank profitability. Nigerian banks regulatory and supervisory authorities must therefore not ignore sound macroeconomic policies if bank failures are to be minimized, most especially the maintenance and sustenance favourable exchange rate regime.

This study investigated the effect of corporate social responsibility (CSR) practices on financial performance of deposit money banks (DMBs) in Nigeria from 2012 to 2023. The study population comprised 25 quoted DMBs listed on the Nigerian Exchange Group (NGX), with a sample size of 8 DMBs selected based on annual reports. Secondary data from audited financial statements and NGX publications were utilized, with variables including CSR expenditures, Return on Assets (ROA), Return on Equity (ROE), Earnings Per Share (EPS), and firm size. Panel data analysis employing Ordinary Least Squares (OLS) regression techniques revealed a significant negative relationship between CSR expenditure and both ROA and ROE, indicating that higher CSR spending was associated with lower financial performance in terms of these metrics. respectively, suggesting a detrimental effect of CSR expenditure on ROA and ROE. However, no significant effect was observed on EPS. The study recommended that strategic alignment, efficiency, stakeholder engagement, a long-term perspective, and continuous monitoring of CSR programs for DMBs to balance social responsibility with financial sustainability effectively.

When the covid-19 pandemic ravaged world economies, small and medium scale enterprises (SMEs) were the most affected. The pandemic created substantial economic  problems which include loss of sales and customers’ patronage, Supply Chain disruptions, insolvency and liquidity shortages, increase in cost of operations, reduction  in workforce strength, amongst others. There is no doubt that the small and medium scale enterprises (SMEs) in Abia State, Nigerian have suffered terrible devastating effect  during the major stage of the pandemic. For these SMEs, their priority now are how They  can survive, and all business goals and actions are directed towards survival. In the face  of the pandemic and with the economy being opened up again after the Covid-19  containment measures, SMEs in Abia State of Nigeria must adopt the right marketing  strategies to deal with environmental forces that threaten their survival during the postcovid-19 period. These marketing strategies include the formation of strategic inter-firm  alliances, efficient cost management, internal marketing, investment in technology, digitalization of operations, amongst others