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The thrust of this study is on the impact of Chief Executive Officer’s (CEOs) attributes on environmental disclosure in Nigeria. It specifically examined how CEO tenure, CEO foreign CEO gender and CEO age influence environmental disclosure among Nigerian firms. The study adopted the ex-post facto research design. The sample consisted of thirty (30) companies selected from five environmentally sensitive sectors (construction and real estate, conglomerate, agriculture, natural resources; and health) listed on the Nigerian Exchange Group (NGX) between the periods of 2018 to 2023. Secondary data was used as extracted from the annual reports and accounts of the sampled firms. The data were analysed using descriptive statistics, correlation matrix and panel regression analysis. The findings showed an average environmental disclosure of 17.6%. The result of the regression analysis revealed that while CEO tenure and CEO age have direct and inverse relationship with environmental disclosure respectively, the variables of CEO foreign exposure and CEO gender were statistically non- significant. The study recommends among others that regulators of the non-financial companies should replicate the CEO tenure ship requirements applicable to Nigerian commercial banks. It was also recommended that competency; experience and performance in prior engagements should be primary decision-making benchmarks for appointing new CEOs while gender and foreign exposure can be secondary requirements.

Stock market volatility is a key factor influencing investor behavior, often leading to significant fluctuations in asset prices and investment decisions. This study examines the relationship between stock market volatility and investor behavior, focusing on key volatility metrics such as the standard deviation of stock prices, historical volatility, the Volatility Index (VIX), and the turnover ratio. The research explores how these indicators shape investor decision-making, particularly during periods of heightened market uncertainty. The study adopts a quantitative approach, utilizing secondary data from major stock markets, with a focus on both individual and institutional investors. The analysis investigates the extent to which volatility affects investment choices, whether through risk-averse strategies, speculative trading, or panic-driven reactions. Behavioral finance theories, including loss aversion and market sentiment, provide a theoretical foundation for understanding investor responses to market fluctuations.
Findings from this research are expected to provide insights into how investors react to different measures of volatility and offer recommendations for mitigating risk in volatile market conditions. The study contributes to the broader financial literature by bridging the gap between volatility indicators and investor behavior, offering practical implications for investors, financial analysts, and policymakers in fostering market stability.

This study examined firm attributes and audit quality. The research aimed at assessing the impact of firm attributes on audit quality, identify key indicators of audit quality and evaluate the relationship between various variables of firm attributes and audit quality. Secondary data were collected from a target population which is made up of 13 deposit money banks that are currently quoted on the Nigeria Exchange Group for a period of 6years ranging from 2018 to 2023 using the annual report and accounts specifically the preliminary pages and financial statements. The study adopted a descriptive research design, with data analyzed using mean, median, standard deviation, skewness and urtosis.The analysis includes descriptive statistics, correlation analysis, and regression results to determine the nature and significance of the relationships among the variables. Based on the findings, the study concludes that firm attributes have limited influence on audit quality, as most of the independent variables were not statistically significant in the regression model. This suggests that other factors, such as corporate governance mechanisms, regulatory frameworks, and auditor independence, may play a more substantial role in determining audit quality. while firm size, leverage, and audit firm size showed some level of association with audit quality, the results were not strong enough to draw definitive conclusions. These findings align with some previous studies that suggest firm-specific characteristics may not be the sole determinants of audit quality. Instead, audit quality may be more influenced by external regulatory oversight, the ethical conduct of auditors, and industry-specific factors. The study highlights the need for a broader approach to improving audit quality, considering governance structures, audit standards, and stakeholder expectations.

This study empirically investigated the value relevance of non- financial information in the annual reports of commercial banks in Nigeria. The study is important as it portrays the extent to which non-financial disclosures influences share prices. Using the Ohlson (1995) model which was modified, the study used share price as a measure of the value of the commercial banks while, Corporate Environmental Disclosure(CED), Corporate Governance Disclosure (CGD) and Corporate Social esponsibility Disclosure (CSRD) were used as the proxy variables for Non-Financial Disclosure ( NFD). Ex post facto design was adopted and data for the study were obtained from the published annual reports of the thirteen commercial banks listed on the Nigeria Exchange Group
(NGX)from 2016–2020. The findings generally indicate that environmental and corporate social responsibility assert a positive and significant effects on firm value of commercial banks while, corporate governance disclosure asserts a negative and significant influence on the value of the banks. However, this study suggests that firms should disclose more
of these information in their annual report as these information disclosures have exerted significant influence on firm’s performance over the years.

The study takes a cursory look at the relationship between corporate governance and tax aggressiveness. It specifically examines the relationship between board size, board independence, board size, managerial ownership, institutional ownership, foreign ownership, corporate governance compliance and corporate governance disclosure on tax aggressiveness. The study employed the Ex post facto research design. Data for the study were collected from annual reports of forty-five (45) non- financial firms listed on the Nigerian Stock Exchange, the scope of this study covers a 10year period ranging from 2010 - 2019. The data collected were analysed using descriptive statistic, correlation and panel data analyses. Following the results, it is revealed that the relationship between board independence, board size and managerial ownership have insignificant negative relationships with tax aggressiveness, board gender diversity and tax aggressiveness is positive and statistically significant while board foreign ownership and institutional ownership is positive and statistically insignificant with tax aggressiveness, it is also revealed that the moderating effect of agency cost on the relationship between corporate governance compliance and tax aggressiveness is positive and significant, and the moderating effect of agency cost on the relationship between corporate governance disclosure and tax aggressiveness is positive and significant.

This study examines the impact of four key taxes Corporate Income Tax (CIT), Value- Added Tax (VAT), Personal Income Tax (PIT), and Petroleum Profit Tax (PPT) on
economic growth in Nigeria, using Gross Domestic Product (GDP) as the proxy for
economic performance over the period 2010 to 2023. The study employs an ex-post factor research design, utilizing panel data techniques to analyze the relationship between
taxation and GDP. The findings indicate that all four tax components have a significant
positive relationship with GDP, suggesting that effective tax policies and their implementation play a crucial role in driving economic growth. The study reveals that while CIT encourages investment in strategic sectors, VAT contributes to the diversification of revenue streams, PIT supports public service funding, and PPT remains vital due to Nigeria's oil dependency. However, the results also emphasize the need for efficient tax administration, periodic reviews of tax rates, and investments in infrastructure and public services to foster sustainable growth. Based on these findings, the study recommends strengthening tax collection mechanisms, broadening the tax base, reducing reliance on oil revenues, and improving public awareness of the role of taxation in national development. These measures are critical to enhancing Nigeria's economic resilience and achieving long-term sustainable growth.

The study examined the effect of auditing practices on fraud prevention in the Nigerian
banking sector, adapting the model of Internal Control System and Fraud Prevention of
Quoted Financial Services Firms in Nigeria: A Smart PLS-SEM Approach (Ogwiji &
Lasisi, 2022) as its conceptual framework. The study focused on how internal control
systems, fraud risk assessment, control testing, and substantive testing influence fraud
prevention among Deposit Money Banks. A survey research design was adopted, and
data were collected through structured questionnaires administered to 384 respondents
across the Nigerian banking industry. The data were analyzed using descriptive statistics, correlation, and Ordinary Least Squares (OLS) regression. Results revealed that all four
auditing dimensions had significant positive effects on fraud prevention, with substantive
testing showing the strongest influence. The regression model (R² = 0.734, F = 159.386, p
< 0.05) confirmed that auditing practices collectively explained 73.4% of the variation in
fraud prevention. The study concludes that effective auditing mechanisms are essential
for reducing fraudulent activities and enhancing financial integrity in Deposit Money
Banks, and recommends strengthening internal controls, continuous risk assessments, technology-driven audit processes, and auditor independence to ensure sustainable fraud prevention in Nigeria’s banking sector

This study investigates the impact of taxation on income redistribution and various economic factors in Nigeria. The primary objectives are to assess how taxation influences income inequality, commodity purchase behavior, export promotion, inflation control, and the protection of infant industries. Through a comprehensive analysis, the study finds that taxation significantly affects income inequality and highlights a notable difference in the taxation of goods considered "bad" compared to other goods. The results also indicate that tax policies in Nigeria play a critical role in government revenue generation, export promotion, inflation control, and the protection of emerging industries. The study concludes that effective taxation policies can lead to more equitable wealth distribution, healthier consumption patterns, enhanced government revenue, increased exports, controlled inflation, and the growth of nascent industries. However, the success of these policies depends on efficient tax
administration, compliance, and the integration of complementary economic measures. Recommendations include improving tax collection systems, enhancing tax progressivity, increasing taxes on harmful goods, and providing targeted tax incentives for export-oriented and emerging industries. The study contributes to the body of knowledge by offering empirical
xiii evidence on the multifaceted impact of taxation in Nigeria and provides a foundation for policymakers to develop more effective tax strategies to foster sustainable economic development.

This study examined the impact of forensic auditing on the detection and prevention of cryptocurrency-related fraud in Nigeria, with a focus on organizational practices and audit effectiveness. The primary objective was to determine the extent to which forensic auditing techniques enhance the identification and mitigation of fraudulent activities involving digital currencies. A survey research design was adopted, and data were collected using structured questionnaires administered to auditors, accountants, and financial analysts in selected firms. The responses obtained were analyzed using descriptive statistics, mean scoring, and regression analysis to evaluate the relationship between forensic auditing and cryptocurrency fraud detection. The findings revealed that forensic auditing significantly improves the detection of cryptocurrency fraud by enhancing transaction tracing, digital evidence analysis, and fraud risk assessment. However, the study also identified challenges, including insufficient technical expertise and inadequate regulatory frameworks, which limit the full effectiveness of forensic audit practices in this domain. Based on these findings, the study recommends that organizations and regulatory bodies invest in continuous training and capacity-building programs for forensic auditors to equip them with advanced digital investigative skills. Strengthening professional competence will enhance fraud detection efficiency and promote transparency in cryptocurrency transactions.

This study investigates the influence of forensic investigation on the detection and prevention of white-collar crime in Nigeria, with a focus on selected organizations in Benin City, Edo State. Specifically, the study examines the role of forensic accounting techniques, forensic personnel expertise, adoption of forensic technology, and the effectiveness of legal and institutional frameworks in combating financial fraud. The research adopts a descriptive survey design, targeting 150 respondents drawn from auditors, accountants, compliance officers, legal officers, and internal control staff across six organizations. Primary data were collected through structured questionnaires and analyzed using descriptive statistics, correlation, and multiple regression analysis with EViews 13 and SPSS 26. The findings reveal that forensic accounting techniques, personnel expertise, technological adoption, and supportive legal frameworks collectively have a significant positive effect on the detection and prevention of white-collar crime. The study concludes that a multi-dimensional approach integrating skilled personnel, advanced forensic tools, and robust institutional support is essential for effective fraud control. The study recommends continuous professional development, investment in forensic technologies, and strengthening of legal frameworks to enhance organizational and national anti-fraud efforts. These findings contribute to policy formulation, organizational best practices, and the broader understanding of forensic investigation as a tool for reducing white-collar crime in Nigeria.