DEPARTMENT OF ACCOUNTING

This study examined the impact of Human Resource Accounting (HRA) on firm performance (FP) among selected non-financial firms listed on the Nigerian Exchange Group (NGX). The study focused on three key components of HRA training costs, recruitment and selection costs, and staff welfare and development investments to determine the extent to which human resource–related expenditures contribute to organizational performance. Secondary data covering 150 firm-year observations were
extracted from annual reports and financial statements and analyzed using the Ordinary Least Squares (OLS) regression technique. The findings revealed that training costs have a positive and statistically significant effect on firm performance, indicating that investment in employee skills and capacity development enhances organizational outcomes. Recruitment and selection costs, although positively related to firm performance, exhibited an insignificant effect, suggesting that the benefits of recruitment expenditures may not immediately translate into improved performance. Staff welfare and development investments were found to have a positive and significant relationship with firm performance, demonstrating that employee-focused welfare initiatives and developmental incentives contribute meaningfully to enhanced productivity and organizational growth.

The impact of accounting ethics on financial reporting quality has attracted increasing attention in accounting and corporate governance research, especially in developing economies such as Nigeria. Despite this interest, limited empirical studies have comprehensively examined how multiple ethical dimensions collectively influence the quality of financial reporting within the Nigerian context. This study, therefore, sought to provide empirical evidence on the effect of accounting ethics, specifically integrity, objectivity, professional competence and due care, confidentiality, and professional behaviour, on financial reporting quality in selected organizations in Edo State, Nigeria.

This study examines the impact of selected International Standards on Auditing (ISA 200, ISA 220, ISA 240, and ISA 500) on audit quality performance in Nigeria, with a focus on auditors in Benin City, Edo State. The research adopted a descriptive survey design, utilizing a structured questionnaire to collect primary data from a sample of 100 auditors selected through stratified random sampling to ensure representation across firm sizes and professional experience. Data were analyzed using descriptive statistics and multiple regression analysis to determine the relationship between compliance with auditing standards and audit quality outcomes.Findings reveal that auditors strongly adhere to ethical standards and professional skepticism (ISA 200), maintain effective internal quality control and supervision mechanisms (ISA 220), actively assess and detect fraud risks (ISA 240), and gather sufficient, appropriate, and reliable audit evidence (ISA 500). The multiple regression results indicate that all four standards have a significant positive effect on audit quality performance, collectively explaining 46.8% of the variation in audit quality among respondents. Specifically, ISA 200 and ISA 500 exhibited the strongest influence, highlighting the importance of ethics, skepticism, and robust audit evidence in enhancing audit credibility.The study concludes that strict adherence to ISA standards substantially improves audit quality performance in Nigerian audit firms. It recommends that regulatory bodies and audit firms continue to reinforce training, supervision, and compliance with international auditing standards to strengthen the reliability, independence, and professional judgment of auditors, thereby enhancing stakeholders’ confidence in financial reporting.

This study examined the impact of corporate governance and tax compliance in Nigeria. The research was motivated by persistent low levels of tax compliance within Nigeria attributed to weak governance structures, poor record-keeping, and limited regulatory enforcement. The study adopted a survey research design, using structured questionnaires administered to 100 management and accounting staff of selected registered firms. Data were analyzed using descriptive statistics and the Chi-square (χ²) test with the aid of the Statistical Package for Social Sciences (SPSS). Findings revealed that a strong legal framework, effective board oversight, transparency, accountability, and sound record keeping systems significantly enhance tax compliance among firms. Results further indicated that weak internal control systems, family ownership structures, and inadequate enforcement of governance codes contribute to persistent non-compliance. The study confirmed that corporate governance practices positively influence firms’ accuracy in tax returns, timeliness of remittances, and relationship with regulatory authorities such as the Federal Inland Revenue Service (FIRS). The study concluded that sound corporate governance is a critical determinant of tax compliance in the Nigerian. It recommended that firms strengthen their governance structures through competent boards and effective audit committees, while regulators such as FIRS, SEC, and FRCN should intensify enforcement of governance and tax laws. Enhanced transparency, professional management, and strict penalties for default will foster accountability and improve government revenue generation in the sector

This study seek to examine the impacts of Business risks on the performance of small and
medium scale enterprises (SMEs) in Nigeria, The researcher adopted questionnaire in collecting
relevant information for the study. The gathered data were examined using descriptive statistics, correlation analysis and regression techniques were used to analyze the data in order to achieve
the research objectives. The study regressed the dependent variable – SME performance on the
Independent variables – operational, legal, economic, financial, personnel, climate, technological, and data security risks.

The objective of this study is to examine the impact of accounting ethics on financial reporting among firms. Specifically, the study focuses on three key dimensions of accounting ethics: relevance, objectivity, and integrity. Using a survey method, data were collected from 100 respondents who are professionals in the accounting and financial sectors. The collected data were analysed to assess the relationship between these ethical dimensions and the quality of financial reporting. The results of the analysis indicate that relevance, objectivity, and integrity all have significant and positive impacts on financial reporting. Relevance was found to enhance the accuracy and usefulness of financial information, ensuring that stakeholders receive pertinent data for decision-making. Objectivity contributes to unbiased and fair financial statements, fostering trust and transparency. Similarly, integrity was shown to uphold honesty and ethical standards in financial reporting, further bolstering stakeholder confidence. These findings underscore the critical role of accounting ethics in ensuring high- quality financial reporting. The study suggests that adherence to ethical principles not only improves the reliability of financial statements but also strengthens the overall credibility of the accounting profession. Consequently, organizations should prioritize ethical training and foster a culture of ethical behaviour to enhance their financial reporting practices.

The economic effects of climate change on Nigeria's agricultural productivity are examined in this study. The research utilises estimation and simulation methodologies to examine the effects of climate change on Nigeria's total agricultural production from 1970 to 2015, which includes crop, livestock, forestry, and fish production. The study employs a disaggregated agricultural output model that was established through co-integration analysis, error correction mechanisms, and impulse response functions (IRFs) in order to acknowledge the diverse effects of climate change on these discrete agricultural sectors. The results show that over both short- and long-term times, climate-related factors have a considerable impact on both the total and particular agricultural outputs. The study assesses the elasticity of individual agricultural outputs with respect to climate change in order to capture the asymmetric impacts of climate change on the different agricultural sectors within Nigeria. As expected, the impact of climate change on agricultural productivity differs depending on the output/product. Variations in CO2 emissions
have a statistically significant negative impact on the total and individual components of
agricultural output, with the exception of forestry. On the other hand, fluctuations in precipitation
show a strong positive influence on the total and each of the agricultural production's
subcomponents. Nonetheless, over the course of the study period, it was found that the influence
of temperature was relatively mild. These findings make it clear that one of the main factors
influencing agricultural productivity is climate change. As a result, the report makes several
recommendations, including that the Nigerian government give priority to agriculture and enact
laws intended to lessen the negative consequences of the present climate crisis, with a particular
emphasis on CO2 emissions. It also says that immediate action is required to raise rural farmers' knowledge of appropriate weather and climate risk management and the sustainable use of
weather and climate data for agricultural production in Nigeria.

This research study aims to investigate the relationship between corporate governance and effective tax planning in FMCG in Nigeria. The research study adopted, collates data through secondary source which is the use of 5-year financial reports summary of selected Fast Moving Consumer Goods firms listed in Nigeria Stock Exchange Market. The study also discussed literatures reviewed by researchers on the concept of effective tax planning, strategies of effective tax planning, concept of corporate governance, concept of corporate governance practices and structure of corporate governance. The study propounded theories that support the study on agency theory, Tables, frequencies and percentages are used to analyse and present data. The study found out that there is no significant relationship between director’s holding and tax planning, board independence have a positive relationship with tax planning, audit committee financial expertise of the firm do not affect tax planning and firm performance have a positive and an insignificant relationship with tax planning. The study recommends that corporate tax behavior should be regulated by the government through the tax rules and corporate governance rules. Relevant tax authorities in Nigeria should always investigate the intention of tax payers before considering whether tax liability will be reduced below normal. As a result of this intention or anticipation of reducing tax burden, the use of independent board members will have an influence on how the corporation performs

This study investigates the effect of firm attributes on environmental disclosure. The
study is motivated by the increasing concern about the environment and the role
corporate organizations play in ensuring sustainable development, the study employs a sample of 720 firm years over a period of 10 years, 2013- 2022, the study employs using a pooled regression to determine the firm attributes that influence environmental disclosures. The study finds that firm attributes are significant in explaining the degree of environmental disclosure. The study finds that firm size and profitability are significant determinants of environmental disclosure. The study recommends that regulatory authorities should be vigilant in curtailing the focus on profit at the expense of the environment and also recommends that stiff penalties be imposed to dissuade firms from mindless pursuit of profit.

The study focused on the effect of forensic Accounting education on corruption and fraudulent practices in Nigeria. Specifically the objec8was to examine the extent to which the teaching, techniques, skill, and research, practices and methods of forensic accounting on corrupt practices in Nigeria and also to find out the impact of forensic accounting standards on fraudulent practices in Nigeria. The study employed the use of descriptive survey study as its research design. Five specific objectives were generated to accomplish the general objectives of the study. The findings revealed that forensic accounting should be included in secondary school curriculum in order to create an early awareness of Students' on concept related to fraud and corrupt practices In order to achieve the objectives of the study the researcher employed the use of primary data to carry out this research and the research respondents were focused on Accounting staff, Non academic in busary department and final year students in the department of accounting. A total of one hundred and fifty-eight (158) Questionnaire were distributed. The results of the questionnaire were analyzed using descriptive analysis. This study recommended that research and training on forensics Accounting should be strengthened, this is to ensure that new and innovative forensic accounting practices is found which in turn could connote into more effective ways for curbing corrupt practices. The results of this study wou6be of benefit to the government, industrialist, academia and future researchers. This study will assist government in designing policies that are geared towards curbing corruption practices in Nigeria.