JOURNAL OF ACCOUNTING AND BUSINESS

The study evaluated the relationship between risk governance and the value of Nigerian listed deposit money banks from 2018 to 2023. Board risk committee size, board risk committee activism, chief risk officer presence, and chief risk officer independence are examples of risk governance measures. Tobin's Q was employed as a performance variable. Eight banks were selected as the study sample using purposeful sampling while expo facto research design was employed. A few selected banks' audited annual reports and accounts provided the secondary data for the study. To determine the link between the dependent and independent variables, the study used both descriptive and inferential statistics. The results of the regression model demonstrated that risk governance significantly and favourably affected the value of the sampled Nigerian banks. Board risk committee size (t-val. = 2.0949, p

This study investigated the impact of risk management and stakeholders’s engagement on employees’ accountability in the Nigerian oil and gas sector. A survey research design was employed to achieve the study's goals and objectives. Data was gathered through questionnaire administered to a carefully selected sample population. The study identified 1092 staff members of the selected oil and gas companies. The participants comprised senior managers, middle-level managers, and first-line managers within these organizations. Descriptive statistics and multiple regression analysis were used to evaluate the data obtained. The findings showed anR² value of 0.886, which implies that there is a statistically significant and strong positive impact of corporate strategies employed by companies on employees’ accountability. The study recommended that firms should streamline risk assessment processes to avoid overly rigid or poorly executed practices that may undermine employees’ confidence and capability.

This study investigates Government policy on border closure and tax revenue generation. The Study explores the conceptual impact of border closure Policy on tax revenue generation, using library method. Government policies on border closure have been employed by various countries to achieve economic goals or otherwise, the closure of borders can have both positive and negative influence. This study employs a comparative analysis approach, using secondary data comparing four years before border closure and during the closure. Nigeria's border closure policy has been successful in boosting tax revenue with exception to year 2020, which was peculiar due to COVID 19 Pandemic. Findings reveal that Nigeria's border closure policy has led to an increase in tax revenue. However, Since the border was closed down in August 20th,2019 in Nigeria till date 2024 for Agricultural products, there has been no time that items for which the border was closed were not found in the market. Also, looking at the export and import data it has kept increasing as it (border closure) has not affected revenue so far, it is recommended here that the border be kept open, so as to reduce the high cost of items in the market and increase more income to the government of the nation-Nigeria.

The broad objective of this study is to examine the effect of off-financial position item information disclosure on financial performance of listed deposit money banks in Nigeria with data covering 2017 to 2023 period. Specifically, this study focuses on the impact of financial derivative assets, financial derivative liabilities, financial derivative trading income, and intellectual property rights disclosures on firm performance, with return on capital employed serving as the performance measure. This study adopts ex-post facto research design, analyzing secondary data collected from annual reports of eight (8) purposively selected deposit money banks. Using Random Effect Robust Regression technique, this study reveals mixed evidence. First, financial derivative assets, liabilities and intellectual property rights disclosures show insignificant effects on firm performance, suggesting that information disclosures of these items do not directly influence financial performance. Second, financial derivative trading income show a significant negative impact on performance, indicating potential risk exposure. Consequent on the findings, this study recommends that stakeholders in the Nigerian deposit money banks should adopt a more cautious and strategic approach to off-financial position item information disclosure, particularly regarding financial derivatives and intellectual property rights. Additionally, there is need for regulatory frameworks that will balance transparency with the protection of sensitive financial information to foster a more stable financial environment. 

This study examines the relationship between top management structural framework and tax optimization among listed non-finance firms in Nigeria, with tax avoidance referring to the legal strategies employed by firms to minimize their tax liabilities. Drawing from agency theory, this study investigates how governance attributes—such as board size, board independence, board gender diversity, and board diligence—affect tax optimization practices. The study fills gaps in existing literature by focusing on Nigeria's unique economic, regulatory, and cultural context. Utilizing a mixed effect multilevel regression analysis, this study analyses data from eleven (11) industrial goods firms over a ten-year period (2014-2023). Findings reveal a positive effect of board size on tax optimization, suggesting that larger boards enhance firms' strategic capabilities in minimizing tax liabilities, while board independence, gender diversity, and diligence show no significant effects. The results contribute to the debate on the role of corporate governance in aggressive tax optimization and accentuate the need for policymakers to develop comprehensive tax governance frameworks that promote oversight, transparency, and ethical corporate tax practices. This study highlights the importance of contextual and firm-specific factors in shaping tax avoidance behaviors and provides valuable insights for stakeholders aiming to balance effective governance with sustainable tax practices in emerging markets like Nigeria.