DEPARTMENT OF ACCOUNTING

This study examines the factors influencing environmental disclosure among oil and gas companies in Nigeria. It adopts an ex-post facto research design with a longitudinal approach, utilizing panel data spanning eleven (11) financial years (2014–2024) from oil companies listed on the Nigerian Exchange (NGX). The variables investigated include leverage, firm size, profitability, audit firm type, financial constraint, and firm age. The findings reveal that leverage, profitability, firm size, audit firm type, firm age, and financial constraint all have no significant effect on the level of environmental accounting disclosure by oil and gas companies in Nigeria. Based on these results, the study recommends that future research should consider a broader sample of companies and incorporate additional variables beyond those used in the current model, to provide a more comprehensive understanding of the determinants of environmental disclosure in the Nigerian oil and gas sector.

This study explores the relationship between firm characteristics and financial performance such firm size, firm age, firm financial leverage, firm complexity and firm ownership structure. Understanding these relationships is essential to stake holders like investors, analysts and policymakers as it provides valuable insights on the financial health and wellbeing of firms.
This study provides evidence on the relationship between firm characteristics and the financial performance of listed consumer firms in Nigeria using panel data for five years (i.e 2020 - 2024). The multiple regression model was adopted in this study to evaluate the impact of firm size, firm age, firm complexity, firm financial leverage, and firm ownership structure on the financial
performance of listed consumer firms in Nigeria. This study shows that the relationship between firm size, firm financial leverage and financial performance is positive. Similarly, this study has revealed that firm age, firm complexity, and financial performance have a negative relationship. This study also proves that the ownership structure of firms can positively impact its financial
performance. while financial performance of firms can be influenced by the characteristics of the firm as stakeholders like investors and analysts consider these characteristics when assessing the potentials of firms as it affects making investment
decisions.

This study examined the adoption and implication of digitalization on accounting practices in Nigeria. This study made use of a casual comparative research design, this design was employed to aid the investigation and survey analysis of this study variables which are ex post facto in comparing the variables. The data analysis involved the use of frequency, percentage, descriptive statistics, and simple linear regression to examine the data and assess the hypotheses. The significance level considered was set at 5%. Additionally, Cronbach's Alpha statistics were applied to evaluate the data's reliability for this research. Findings from the study revealed that audit purchase (AP) was found to produce an increase output result with digitalization having a positive impact of 0.023 (23%) and 0.000 P-value proving it to be statistically significant at 0.005 (95%), tax services performance was found to have an increasement of 17.1% when digitalization is adopted showing that digitalization has a significant impact at 0.000 confidence interval when measuring at 5%, digitalization was also found to help in promoting efficiency in financial advisory performance with the test showing an improved (26.6%) and 0.000 P-value proving it to have a significant effect at 5% confidence level, and efficiency, accountability and compliance in accounting practices which is one of the fundamental aims of accounting profession was found to improve with digitalization with 89.4% percent and 0.000 P-value. This shown a positive and significant impact of digitalization on this variable. The study recommended that since digitalization has a significant impact on audit purchase, digitalization should be given more merit and emphasis by organization to promote more of electronical sales and purchase records, sales and purchase software and template should be put in place by accounting bodies to promote use of digital keeping of invoices, receipt and most especially digital stock valuation to help improve automatic calculating audit purchases tool, and tax service performance which in past 10 years have been a supportive economy driven tools for government revenue creation. There has been different introduction of tools by government in improving tax administrative service performance and promoting tax payer’s compliance. Since the finding shows that digitalization has a positive impact on improving tax services performance government should tend to input more digital tools into their tax tools in promoting the administrative performance.

The broad objective of this study was to examine the relationship between green disclosure and firm performance in the Nigerian Exchange Group The method used in the research is the ordinary least square and the content analysis of the annual reports of individual firms. In this case, the researchers analyzed the annual reports of the selected firms to identify the type and extent of green information that was disclosed. The study found that green disclosures (ENVD) have a statistically significant positive impact on financial performance (ROA). This is evidenced by the statistically significant coefficient of ENVD in the regression model (-0.0019, p-value = 0.0749). Additionally, the correlation matrix revealed a positive but weak correlation between ENVD and firm size (FSIZE), suggesting that larger firms tend to disclose more green information. It is therefore recommended that firms should disclose more green information to have better financial performance.

This study examined the impact of green accounting practices on the corporate sustainability and financial performance of listed consumer goods companies in Nigeria between 2019 and 2024. The study specifically investigated the influence of environmental disclosure, environmental expenditure, and green investment on firm value, measured by market price per share, while controlling for firm size. Secondary twenty-one listed consumer goods firms and analysed using descriptive statistics, correlation analysis, and panel regression models. The results revealed that environmental disclosure and environmental expenditure had positive but statistically insignificant effects on firm value, indicating that transparency and environmental spending have not yet translated into measurable financial gains within the Nigerian context. Conversely, green investment exhibited a positive and statistically significant relationship with firm value, suggesting that firms that invest in renewable energy, waste management, and energy-efficient technologies experience higher market valuations. Firm size also showed a significant positive influence on firm value, implying that larger firms are better equipped to adopt and benefit from sustainability practices. The study concludes that while environmental disclosure and expenditure are important for compliance and legitimacy, green investment remains the most effective driver of firm value and corporate sustainability. It recommends that firms should prioritise green investment initiatives, improve the quality of sustainability disclosures, and view environmental expenditure as a long-term strategicinvestment. Policymakers are urged to strengthen reporting frameworks and create incentives that promote transparent green accounting practices

This study explores the extent to which AI-driven tools such as machine learning, natural language processing, and data analytics enhance auditors’ ability to detect anomalies, assess risks, and provide deeper insights into financial statements. AI’s capacity to process vast datasets in real time reduces human error, strengthens fraud detection, and enables auditors to focus on judgment-intensive tasks, thereby improving audit quality. Moreover, automation of repetitive audit procedures accelerates workflow, minimizes costs, and enhances overall efficiency. However, the adoption of AI also raises concerns about data security, auditor independence, ethical implications, and the need for continuous skill development. This paper argues that while AI does not replace professional skepticism and human judgment, it serves as a powerful enabler that reshapes auditing practices toward greater reliability, transparency, and efficiency. The findings contribute to ongoing debates on the future of auditing and provide practical insights for regulators, practitioners, and stakeholders.

This study explores the extent to which AI-driven tools such as machine learning, natural language processing, and data analytics enhance auditors’ ability to detect anomalies, assess risks, and provide deeper insights into financial statements. AI’s capacity to process vast datasets in real time reduces human error, strengthens fraud detection, and enables auditors to focus on judgment-intensive tasks, thereby improving audit quality. Moreover, automation of repetitive audit procedures accelerates workflow, minimizes costs, and enhances overall efficiency. However, the adoption of AI also raises concerns about data security, auditor independence, ethical implications, and the need for continuous skill development. This paper argues that while AI does not replace professional skepticism and human judgment, it serves as a powerful enabler that reshapes auditing practices toward greater reliability, transparency, and efficiency. The findings contribute to ongoing debates on the future of auditing and provide practical insights for regulators, practitioners, and stakeholders.

This study investigates the adoption, usage, and application of Generative Artificial Intelligence (GAI) in promoting sustainability and achieving the Sustainable Development Goal 4 (Quality Education) in Nigerian universities. A descriptive survey research design was employed, targeting 222 professionals, policymakers, academic staff, development officers, environmental experts, and IT personnel involved in sustainability initiatives. Data were collected through googled constructed online questionnaires, with 200 valid responses received, representing a 90% response rate. Descriptive and inferential statistical techniques, including frequency distributions, percentages, mean, standard deviation, and multiple regression analysis, were used to analyze the data. The findings revealed that GAI adoption, usage, and application have a significant positive impact on sustainability and the promotion of quality education, enhancing access to learning resources, personalizing learning experiences, improving academic performance, and reducing educational inequalities. The study also identified challenges, including limited infrastructure, high costs, lack of technical expertise, and resistance to change, which may hinder effective GAI implementation. The research concludes that strategic policy development, adequate resourcing, continuous capacity building, and ethical AI practices are critical for maximizing the benefits of GAI in Nigerian universities. The study contributes to the growing body of knowledge on AI-driven sustainability and education and provides practical recommendations for policymakers, educators, and institutional administrators.

This study investigates the relationship between human resource asset and the profitability of quoted banks in Nigeria, with a focus on variables such as salary expenses, number of employees, research and development (R&D), employee training, and performance appraisal. Secondary data from annual financial statements of thirteen banks listed on the Nigerian Exchange Group between 2018 and 2023 were sourced, and the study employed panel data regression analysis to evaluate how these human resource assets interact with return on assets (ROA) which was a measurement for profitability. The findings reveal a statistically significant negative relationship between salary expenses and profitability, indicating that rising wage costs without proportional productivity gains may constrain firm performance. Other variables number of employees, R&D, training, and appraisal showed either positive or negative relationships with profitability but were not statistically significant. The study concludes that while human resource asset is crucial to firms financial performance, its financial implications must be efficiently managed. Recommendations include adopting performance-based pay, optimizing workforce efficiency, balancing R&D investment, and aligning training and appraisal systems with business objectives. The study contributes to the growing body of knowledge on strategic human resource management and offers practical insights for enhancing firm profitability in the Nigerian banking sector

The general objective of this study is to examine the relationship that exist between Corporate Tax planning and firm value of Consumer Goods Companies listed on the Nigerian Exchange Group (NGX). To achieve the general objective, the following specific objectives are to; examine the relationship that exist between effective tax rate and firm value of listed companies on the Nigerian Exchange (NGX), evaluate the relationship that exist between tax saving and firm value of listed companies on the Nigerian Exchange (NGX), assess the relationship that exist between financial leverage and firm value of listed companies on the Nigerian Exchange (NGX), identify the relationship that exist between firm size and firm value of listed companies on the Nigerian Exchange (NEX). The data used in this study were secondary in nature picked from; the Nigerian Statistical Bulletin (NSB) and the Central Bank of Nigeria Statistical Bulletin (2023). The data is collected on the variables of interest for six-year period beginning 2018 to 2023. From the result of the regression, it was observed that ETR was found to have a positive impact on firm value. It was also not statistically significant at 5% level; Leverage was found to impact negatively on firm value. It was also not statistically significant at 5% level; Firm size was found to have a positive impact on firm value. It was also found to be statistically significant When tested at 5% level of significance