FACULTY OF MANAGEMENT SCIENCE

This study reviewed CEO characteristics and firm value in Nigeria Over the period of 2018 - 2023. The study’s objective is to examine the to examine the impact of CEO education and firm value in Nigeria, to analyze the impact of CEO religion on firm value in Nigeria, to examine the influence of CEO age on firm value in Nigeria and to investigate the effect of CEO political affiliation nd firm value in Nigeria. The Research design used in this study is the quantitative method, secondary data was collected from 50 rms sourced from the Nigerian stock exchange, the study utilised the panel data regression approach, given the nature of the ataset, the data was analysed using correlation coefficient and regression analysis. The analysis revealed several key findings regarding the factors influencing return on investment (ROI), a positive impact of education on return on investment (ROI), a positive impact of religion on return on equity (ROE), a positive impact of age on return on equity, implying that older age groups may tend to achieve higher returns, while firm size was found to have a statistically significant negative impact on return on investment. This implies that larger firms tend to experience lower returns on investment. In conclusion, the analysis provides valuable insights into the factors influencing return on investment (ROI) and return on assets (ROA), the study recommended that investors should diversify decision-making beyond education, considering factors like financial performance and market conditions. Encouraging continuous financial education can empower investors for effective market navigation. Additionally, holistic approaches integrating religion, age, and firm size with risk assessment optimize investment outcomes.

This study examined the association between organisational silence and job stress among lecturers at the University of Benin. It aimed to assess the level of organisational silence, identify its dominant dimensions, and evaluate the extent to which different forms of silence affect lecturers’ job-related stress. Using a descriptive and correlational research design, data were obtained from ninety-two (92) lecturers through a structured questionnaire. Organisational silence was assessed across four dimensions—acquiescent, defensive, prosocial, and supervisor silence climate—while job stress was measured in terms of workload-related stress, role conflict and ambiguity, job pressure and anxiety, and inadequate supervisor and peer support.
Descriptive results showed that organisational silence was generally low, with a grand mean of 2.67, whereas job stress was moderate, with an overall mean of 3.08. Prosocial silence (M = 4.09, SD = 0.64) emerged as the most prominent dimension, indicating that lecturers often withheld opinions for constructive reasons such as preserving collegial relationships or promoting workplace harmony. Although acquiescent and defensive silence were less common, they demonstrated stronger links with job stress. Regression analysis (R = 0.643, R² = 0.414, F = 15.343, p < 0.05) revealed that the combined dimensions of organisational silence significantly predicted job stress, with acquiescent silence (p = 0.001) and defensive silence (p = 0.005) identified as significant contributors.

The main purpose of this study was to examine the impact of artificial intelligence on the accounting profession. It examines the usefulness of artificial intelligence to the accounting profession. The findings indicate that artificial intelligence and the accounting profession are positively correlated, and that AI will have an impact on the accounting profession in the future.The accounting profession's adoption of artificial intelligence has improved the quality of financial information, relevance, faithful representation, efficiency, and corporate governance information. However, it is advised that a comparison of the use of the accounting profession in other fields and in other accounting professions could offer some insights into institutional and cultural factors that influence the decision to use artificial intelligence. Additionally, the use of AI technology can help improve the quality of their asset base and lower leverage ratios by reducing debt. A survey research design was used in the study. A total of 50 questionnaires were distributed equally among penultimate, final-year students and faculty members working in the accounting department of the University of Benin in Benin City, Edo State, as the primary method of data collection. Regression analysis was used to formulate and test five hypotheses.The analysis's findings led to the acceptance ofthe alternative hypotheses and the rejection ofthe five null hypotheses. Thus, it was determined that artificial intelligence significantly affects how the accounting profession is perceived. According to the study, the accounting profession should implement stronger artificial intelligence procedures in order to enhance the caliber of their financial reporting and, consequently, their overall worth.

This study was concerned with the adoption of International Financial Reporting Standards (IFRSs) in Nigeria and specific stakeholders in the Nigerian financial landscape. This study adopted a cross-sectional survey design. The population consisted of 500 investors and accountants in Benin City and a sample size of 225 investors in publicly listed companies and accountants which was selected using convenience sampling techniques enabling easy gathering of primary data with minimal resources. The hypotheses were tested using analysis of variance (ANOVA). The findings from the study shows that the adoption of International Financial Reporting Standards (IFRSs) has a significant impact on the quality of investment decision-making in the Nigerian financial landscape, that there is need for improvement in the roles played by regulatory bodies in the implementation of IFRSs in Nigerian financial landscape, and that the accounting profession and academia play a crucial role in developing competent accountants for the proper implementation of IFRSs in Nigerian financial landscape. Based on the findings, recommendations were made, such as formulation and enforcement of comprehensive regulations for IFRSs implementation by government regulatory agencies, the accounting profession should be primarily involved in development of accountants knowledgeable in IFRSs, and ensuring compliance with the IFRSs by the preparers of financial statements. This can enable Nigeria to leverage the full benefits of adopting and implementing international Financial Reporting Standards in Nigeria. The findings of this study also confirmed some previous studies.

The purpose of this study was to ascertain the effect of bank profitability on economic growth in Nigeria. However, in order to achieve the objectives of this study, we utilised four explanatory variables as proxies for bank profitability (credit to private sector, bank loans, bank return on assets and total assets to GDP) while real gross domestic product was used as a proxy for economic growth in Nigeria. The study covered a time period of 1995-2020 (26years). The descriptive statistics and regression analysis technique were adopted in carrying
out the study’s empirical analysis Based on the empirical analysis, the following findings were arrived at: firstly, the study ound that there is a positive and insignificant relationship credit to private sector and economic growth in Nigeria; second, the study found that bank loans have a significant effect on economic growth in Nigeria; third, bank return on assets have an insignificant effect on economic growth in Nigeria; and finally, total assets to GDP was found to have a positive and significant effect on economic growth in Nigeria. In view of the salient findings from this study, the following specific policy recommendations were put forth: banks in Nigeria should lend more to the private sector as doing so ensures they are lending to sectors that are likely to generate more income the loans granted which will culminate into a multiplier
effect of enhanced economic growth performance in the long run; the apex monetary authority in Nigeria (CBN) should ensure that banks are regulated to give out more proportion of their income as loans to individuals, private sector and public sector; banks should not leave customers’ deposits idle but should invest a large chunk of it on risk-free securities such as government bonds as well other risky securities with the adoption of effect risk management mechanism; and efforts should be made by banks to maintain continuous increase in their
assets which could be by diversifying, opening more branches, among others.

he research looks at how Nigerian life insurance policies are affected by the credit risk modeling approach. From 1995 to 2023, time series quarterly data were obtained from the World Bank Financial Development Database and the CBN statistics bulletin. The multiple regression methods known as Ordinary Least Square (OLS) and General Least Square (GLS) were used. Among other things, the results show that Nigeria's renew life policy is significantly impacted by the human development index. In Nigeria, government spending on health has a big impact on the renew life policy. Nigeria's renew life policy is significantly impacted by life expectancy. Nigeria's renew life policy is not significantly impacted by the rate of inflation. Nigeria's renew life policy is not significantly impacted by the exchange rate. The research comes to the conclusion that life expectancy, government health spending, and the human development index are important factors that influence Nigeria's renew life strategy

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 investigates the impact of Artificial Intelligence (AI) on audit efficiency within the private sector. The rapid advancement of AI technologies has transformed traditional auditing processes by enhancing data accuracy, speed, and decision-making. The objectives of this research are to examine the effect of AI on audit efficiency, evaluate the challenges auditors face in adopting AI-driven tools, ascertain the implications of AI integration on the future roles and skills required of auditors, and determine how AI supports auditors’ professional judgment and decision-making during audits. The study adopts a quantitative research approach through the administration of structured questionnaires to auditors in selected private organizations. The data collected were analysed using descriptive and inferential statistical tools. Findings reveal that the adoption of AI significantly improves audit efficiency by automating repetitive tasks, reducing human error, and enabling real-time data analysis. However, the study also identifies key challenges, including high implementation costs, lack of technical expertise, data security concerns, and resistance to technological change. Furthermore, the integration of AI necessitates the acquisition of advanced digital and analytical skills among auditors to remain relevant in the evolving audit environment. The study concludes that while AI serves as a strategic tool for improving audit quality and efficiency, adequate training and organizational support are essential for its effective implementation.

This study examined the effect of abusive supervision on workplace deviance among teaching staff in the nursing school of the University of Benin Teaching Hospital (UBTH). Specifically, it investigated the impact of abusive supervision on four dimensions of workplace deviance: property deviance, production deviance, personal aggression, and political deviance. The study adopted a correlational survey research design, with a population of 150 teaching staff from the nursing college at UBTH. A structured questionnaire served as the primary research instrument, and data were collected through manual administration. The collected data were analyzed using descriptive and inferential statistics. The findings revealed a significant positive relationship between abusive supervision and workplace deviance. Abusive supervision was shown to increase employees' likelihood of damaging or misusing organizational resources (B = .072, p = .008). A strong positive effect was observed between abusive supervision and production deviance (B = .108, p = .000), indicating that employees under abusive supervision tend to reduce productivity and engage in inefficient work practices. The study also found a significant association between abusive supervision and personal aggression (B = .095, p = .004), demonstrating that abusive supervision contributes to hostile and aggressive behavior toward colleagues. Furthermore, the results showed a significant positive impact of abusive supervision on political deviance (B = .138, p = .000), suggesting that employees experiencing abusive supervision are more likely to engage in manipulative and self-serving behaviors. The study highlights the pervasive impact of abusive supervision on various forms of workplace deviance, emphasising the urgent need for supportive and respectful leadership practices to foster a positive organizational climate and enhance employee well-being and performance. To mitigate the effects of abusive supervision on workplace deviance, several recommendations are made. Organisations should invest in training programs that promote positive leadership behaviors and emotional intelligence, and establish clear policies to prevent and address abusive supervision. Additionally, creating support systems like counseling services and mentorship opportunities can help employees cope with the negative effects of abusive supervision. Fostering an open communication culture, encouraging collaboration and recognition among team members, and promoting a culture of respect and value can also reduce the likelihood of workplace deviance

This study examined auditor independence and earnings management. A total number of 39 commercial and insurance companies of Nigeria Exchange Group out of which four insurance companies had incomplete data which restricted our research to 35 companies. About 175 firms were observed from 2020-2024. Jaque-berra test probability value was used on our broad objective out of 4 specific objectives. Our dependent variable was based on modified discretionary accrual model used as earnings management of firms which is the error term and our independent variables were collapsed into 4 which are audit fees, audit tenure, non-audit fees, and audit firms rotation as auditor independence. We used the panel least square regression technique with other statistical tests which are descriptive, correlation analyses to investigate the variables. The study found that audit fee has a positive and significant relationship with earnings management, audit tenure and non-audit fee have no significance but are positively related to earnings management while audit firm rotation is negatively insignificant with earnings management.