2021 Archive
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Title: CORPORATE SOCIAL RESPONSIBILITY AND EARNINGS MANAGEMENT IN NIGERIA MODERATING ROLE OF AUDIT COMMITTEE GENDER DIVERSITY.pdf Author: KADIRI IDRIS Abstract: Abstract The study examined the moderating effect of audit committee gender diversity on the relationship between corporate social responsibility and earnings management of quoted consumer goods companies in Nigeria. Based on ex-post facto research design, panelised data set was collected from sixteen (16) quoted consumer goods companies within a ten (10) year period spanning from 2010 to 2019 fiscal years. The hypothesis was formulated with the dependent variable as earnings management and the independent variable as corporate social responsibility. Furthermore, the study employed a moderator variable of audit committee gender diversity together with a control variable of firm leverage. Robust least square regression analyses revealed that inclusion of more female folks into audit committee teams will significantly restrain managers from engaging in earnings management practices perpetuated through corporate social responsibility activities. In the light of the result obtained, we advocate that board of directors of various quoted consumer goods companies in Nigeria should consider amidst other policy options, corporate governance monitoring policies that will promote the inclusion of more female representation in audit committee teams. Keywords: Corporate Social Responsibility, Earnings Management, Moderation Analyses View |
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Title: INTERNALLY GENERATED REVENUE AND INFANT MORTALITY RATE IN NIGERIA.pdf Author: ADEDAYO, T.O., ADEGBIE, F.F. AND AJIBADE, A. T. Abstract: Abstract All over the world, national economic development has always been a major challenge especially among the developing countries. However, many studies from developed economies had shown that internally generated revenue though in structured regions, provinces and states had contributed in solving the national economic development, but Nigeria is yet to focus in this area. Therefore, the study examined the effect of internally generated revenue on infant mortality rate in Nigeria. The study adopted ex-post-facto research design. Using total enumeration sampling technique, the population covered the evaluation of the effect of IGR on national economic development of Nigeria from 1989-2019. Data were extracted from the audited financial statements of the government for a period of 30years.Validity and reliability were premised on the statutory audit of the financial statements by the office of the Auditor General of the Federation and approval of data by the Central Bank of Nigeria. Descriptive and inferential (Multiple Regression) statistics were used to analyze the data. Findings revealed that internally generated revenue has significant effect on infant mortality rate in Nigeria (with Adj. R2 =0.9258, F-stat =22.14157, p =0.000031 View |
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Title: AUDIT QUALITY AND FINANCIAL PERFORMANCE OF LISTED DEPOSIT MONEY BANKS (A COMPARATIVE STUDY OF NIGERIA AND UNITED KINGDOM).pdf Author: ALU, CHITURU AND ADELEKE, ADEBISI Abstract: Abstract Recent major collapses and takeovers which occurred around the globe have raised fears about the reliability of the financial reporting practices. However, if the audit is done to enhance the financial results, the audited financial statements must be credible which brought about the need for this study. The study examined the effect of audit quality on the financial performance of listed deposit money banks in Nigeria and United Kingdom. Specifically, the study examined the effect of auditors ‘tenure, mandatory audit firm rotation, audit fee and audit report lag as variables for audit quality and dividend per share as variable of financial performance and also included a control variable of firm size. This study adopted the ex post facto research design. The correlational research design is employed in a sample of Ten (10) listed banks on the Nigerian Stock Exchange (NSE) and London Stock Exchange (LSE) from 2009 to 2019, (11) years. The study used the nature of association among the variables tested using the Pearson correlations matrix and variance inflation factor to examine the multicollinearity among the variables; the findings revealed that audit quality has a significant effect on the dividend per share of listed deposit money banks in Nigeria and with the inclusion of the control variable, the results do not change which shows that the control variable does not cause any changes to the model. For UK, the findings of the study reveals that audit quality has no significant effect on dividend per share and the results also do not change with the inclusion of the control variable. Keywords: Audit quality, dividend per share, audit fee, audit tenure, mandatory audit firm rotation and audit report lag. View |