BUSINESS AND FINANCE JOURNAL

This study examined the relationship between customer feedback integration and service system performance of shopping malls in Port Harcourt, Nigeria. Specifically, the study investigated how feedback collection mechanisms and feedback analysis & interpretation influence service quality and operational efficiency. A cross-sectional survey design was adopted and the accessible population was 2,400 regular customers. A sample size of 343 were drawn from the population and a systematic sampling technique was adopted. only 309 valid respondents were used for the study. Data were collected using copies of a structured questionnaire and analysed using Partial Least Squares Structural Equation Modelling (PLS-SEM) with SmartPLS. The measurement model confirmed reliability and validity. Results indicate that feedback collection mechanisms significantly enhance service quality (β = 0.515, p = 0.000) and operational efficiency (β = 0.191, p = 0.001), though with a modest effect. Feedback analysis and interpretation demonstrated stronger relationships with both service quality (β = 0.276, p = 0.005) and operational efficiency (β = 0.770, p = 0.000). These findings highlight the critical role of systematic feedback integration in improving service delivery and operational outcomes. The study concludes that shopping malls must not only collect customer feedback but also rigorously analyse and apply it to achieve sustainable performance improvements. The study recommends amongst others that shopping malls should invest in diverse and accessible feedback collection channels (e.g., digital surveys, suggestion boxes, social media monitoring). This ensures that customer voices are consistently captured, thereby improving service quality responsiveness.

This study investigated the forensic accounting predictors on procurement fraud 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 procurement fraud 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 only forensic accounting technology knowledge reduces procurement fraud in the oil and gas companies in Nigeria, significantly. It is recommended that there should be continuous enforcement of anti-fraud laws by the established anti-fraud agencies such as the Economic and Financial Crimes Commission (EFCC), the Independent Corrupt Practices and Other Related Offences Commission (ICPC), the Code of Conduct Bureau (CCB).

This study investigates the influence of audit quality on the financial performance of listed consumer goods firms in Nigeria, focusing on audit independence, audit firm size, audit fees, and audit report timeliness. Using an Ex-Post Facto research design, secondary data were collected from the annual reports of fifteen purposively selected firms over the period 2013–2022. The findings reveal that audit independence and timely audit reporting exert significant positive effects on firm performance, highlighting the importance of auditor objectivity and prompt financial disclosure in enhancing profitability and investor confidence. Conversely, audit firm size does not demonstrate a significant impact, indicating that engagement with large audit firms alone does not guarantee superior financial outcomes, while higher audit fees show a negative relationship with performance, suggesting that excessive costs may constrain short-term profitability. The study concludes that qualitative aspects of audit quality, particularly auditor independence and timeliness, are more critical to firm performance than structural characteristics such as audit firm size. Recommendations include promoting auditor independence through strengthened regulatory policies, emphasizing auditor competence and ethical standards over brand size, negotiating audit fees to balance quality and cost efficiency, and ensuring timely completion and dissemination of audit reports to improve transparency and sustain stakeholder confidence in Nigeria’s capital market.

The escalation in the incidence of bank failures worldwide has garnered substantial attention in contemporary discourse. Such occurrences reverberate beyond the confines of the failed financial institutions, exerting adverse repercussions on stakeholders and occasionally permeating the broader non-banking sector. As a result, the study investigated the effect of Corporate Governance and Economic Crimes in Deposit Money Banks in Nigeria. The study adopted a survey research design. The study population was the 685 employees in the operation, finance, accounting and audit departments of 16 DMBs in Nigeria using stratified sampling technique. The Taro Yamane sample size was employed in selecting the 253 respondents for the study. The study used primary data via a well-structured five-Likert scale dimension. Findings revealed that corporate governance have significant effect on Misappropriation of assets (Adj R2 = 0.519, F(9, 223) = 28.79, p < 0.05). The study concluded that corporate governance had significant effect on misappropriation of assets of DMBs in Nigeria. The study recommended that Management of deposit money banks should institute a well effective internal control system for effective corporate governance for smooth operations and reduction of economic crimes to the barest minimum.