12 research outputs found
IFRS Adoption and Foreign Direct Investment: Evidence from Nigerian Quoted Firms
This study examines whether International Financial Reporting Standards (IFRS) adoption has impacted significantly on
Foreign Direct Investments (FDI) in Nigeria. The study specifically investigates the views of the preparers and users of annual
reports based on the impact of foreign investors on quoted companies that adopted IFRS in Nigeria. The primary method of
data collection was adopted with 165 questionnaires administered while Regression method was used for data analysis. The
findings revealed that the adoption of IFRS is positively and significantly related to FDI. The result also showed a significant
impact of foreign investors on quoted firms that have adopted IFRS in Nigeria. The study recommends that the government
should create an enabling environment to encourage investors, so as to attract foreign direct investments for the enhancement
of economy status of Nigeri
ICT Integration in Accounting Education: Evidence from Two Private Higher Institutions in Nigeria
This study examined the role of ICT integration in accounting education on the value
adding capacity of accounting students in Nigeria. The study adopted the Survey research design
involving the collection of data from accounting students in selected private universities in Nigeria.
Copies of Questionnaire were administered to 147 respondents out of which 111 were gathered.
Pearson Correlation and Linear Regression were employed in the analysis of the data collected with
the use of Statistical Packages for Social Sciences (SPSS). The results revealed that integration of ICT
(accounting software packages and IT knowledge and skills) into accounting education (curriculum)
would help accounting graduates fulfill their responsibility of
adding value to organizations. Consequently, it was recommended that the Nigeria Universities
Commission (NUC) and relevant educational bodies should compulsorily integrate (in all higher
institution) into accounting curriculum at all level a practical course on accounting packages and IT
knowledge and skills
ICT Integration in Accounting Education: Evidence from Two Private Higher Institutions in Nigeria
This study examined the role of ICT integration in accounting education on the value adding capacity of accounting students in Nigeria. The study adopted the Survey research design involving the collection of data from accounting students in selected private universities in Nigeria. Copies of Questionnaire were administered to 147 respondents out of which 111 were gathered. Pearson Correlation and Linear Regression were employed in the analysis of the data collected with the use of Statistical Packages for Social Sciences (SPSS). The results revealed that integration of ICT (accounting software packages and IT knowledge and skills) into accounting education (curriculum) would help accounting graduates fulfill their responsibility of adding value to organizations. Consequently, it was recommended that the Nigeria Universities Commission (NUC) and relevant educational bodies should compulsorily integrate (in all higher institution) into accounting curriculum at all level a practical course on accounting packages and IT knowledge and skills
Pushing for Joint Audit in Nigeria
This study examines whether the decision to engage two audit firms to conduct a joint audit would be associated with audit quality and earnings quality. The data on the perception of accounting academics and professionals was gathered through the use of a structured questionnaire. Analyses were carried out using Mean and ANOVA methods tested at 5% significance level. The Findings revealed that the engagement of joint auditors would not contribute positively to audit quality, higher earnings quality and would increase the cost of audit. It was therefore recommended that a voluntary joint audit would be a strategy to promote compliance with the regulations, build capacity of small and medium-sized practitioners, raise the quality of financial reporting and increase the confidence of investors and the general public
PUSHING FOR JOINT AUDIT IN NIGERIA
This study examines whether the decision to engage two audit firms to conduct a joint audit would be associated with audit quality and earnings quality. The data on the perception of accounting academics and professionals was gathered through the use of a structured questionnaire. Analyses were carried out using Mean and ANOVA methods tested at 5% significance level. The Findings revealed that the engagement of joint auditors would not contribute positively to audit quality, higher earnings quality and would increase the cost of audit. It was therefore recommended that a voluntary joint audit would be a strategy to promote compliance with the regulations, build capacity of small and medium-sized practitioners, raise the quality of financial reporting and increase the confidence of investors and the general public
THE EFFECT OF FINANCIAL PERFORMANCE AND BOARD SIZE ON CORPORATE EXECUTIVE COMPENSATION: A STUDY OF SELECTED LISTED BANKS IN NIGERIA
This paper examined the association between the effect of financial performance and board size on corporate executive compensation in Nigeria. In accomplishing the research objectives of this study, the audited annual financial statement of listed banks covering the period 2005-2013 were analyzed. Also, a total of 10 listed banks in the Nigerian stock exchange market were selected and analyzed for the study using the purposive sampling method. Nevertheless, in analyzing the research hypotheses, the study adopted the use of both descriptive statistics and econometric analysis using the pooled ordinary least square regression analysis method in the estimation of the regression equation. Findings from the study show that a significant positive relationship was observed between banks financial performance and the corporate executive compensation (director’s emoluments) for the sampled banks
E-Government Adoption and Environmental Bonuses: A Study of Nigeria and United Kingdom
The research work borders on e-government and environmental bonuses in Nigeria and United Kingdom The study
examines whether the use of online government services could produce significant savings in the use of papers, filing
cabinets, folders and shelves in offices. The study specifically seeks to find out whether there is significant difference in Egovernment
adoption on paper usage and pollution reduction between Nigeria and United Kingdom. A survey study research
method was adopted where 24 federal ministry activities in Nigeria was compared with that of the United Kingdom with the
use of the secondary method of data collection. Levene’s test of equality of variances based on F-value and T-test were used
for the data analysis based on statistical Package for Social Sciences (SPSS) 15. The result showed a statistical non-significant
relationship between e-government adoption in Nigeria and UK. The statistical non-significance could be attributed to nonimplementation
of e-government in Nigeria. The research also revealed that there is significant difference in E-government
adoption on paper usage and pollution reduction between Nigeria and United Kingdom. This therefore shows that Nigeria
requires policies to speed the processes for implementing e-government in its agencies to save paper work, filing cabinets,
folders, shelves in offices, boost productivity, make information sharing easier, and generally help the environment. Based
on the foregoing, the study recommends that the Nigerian government should increase the use of the internet among its
citizens that will later transform into widespread usage of e-government. This process will help the government improve on
the revenue generation while at the same time deliver its promises to the electorate while contributing to environmental
savings. The contribution of this research to literature and knowledge is that e-government has been able to reduce the
environmental impact of papers, save cost, boost productivity, make information sharing easier, and generally help the
environment
THE EFFECT OF FINANCIAL PERFORMANCE AND BOARD SIZE ON CORPORATE EXECUTIVE COMPENSATION: A STUDY OF SELECTED LISTED BANKS IN NIGERIA
This paper examined the association between the effect of financial performance and board size on corporate executive compensation in Nigeria. In accomplishing the research objectives of this study, the audited annual financial statement of listed banks covering the period 2005-2013 were analyzed. Also, a total of 10 listed banks in the Nigerian stock
exchange market were selected and analyzed for the study using the purposive sampling method. Nevertheless, in analyzing the research hypotheses, the study adopted the use of both descriptive statistics and econometric analysis using the pooled ordinary least square regression analysis method in the estimation of the regression equation. Findings from the study show that a significant positive relationship was observed between banks financial performance and the corporate executive compensation (director’s emoluments) for the sampled bank
CORPORATE ETHICAL REPORTING AND FINANCIAL PERFORMANCE: EVIDENCE FROM THE EMERGING MARKET
This paper examines the degree of comprehensiveness of ethical
reporting in annual reports of listed firms in Nigeria. It also looks at
the relationship between the extent of corporate ethical reporting
and financial performance of the listed firms. In addition, it
examines the impact of corporate governance on the financial
performance of the listed firms. The study utilises the corporate
annual reports for the period 2010-2014 as our main source of
secondary data, while the content analysis technique is used to elicit
data from the corporate annual report. In testing the research
hypotheses, the study adopts the use of descriptive statistics,
Pearson correlation and panel least square regression method to
analyse the degree of comprehensiveness and the relationship
between corporate ethical reporting and financial performance of
the listed firms. Findings from the study show that there is lack of
comprehensiveness of corporate ethical reporting in the selected
industries. In addition, the study observed that a significant
relationship exists between corporate ethical reporting and financial
performance. Also, the study observed that the relationship between
corporate governance and financial performance is not significant.
The study recommends the need for a stand-alone report for
corporate ethical issues in annual reports of companies in Nigeria