FACULTY OF MANAGEMENT SCIENCE

This study investigates the tax burden on income earners in Edo State, Nigeria, with a view to understanding its variation across income groups and its implications for tax compliance and revenue generation. The study is driven by concerns that persistent fiscal pressure, low disposable income, and perceived inequities in tax administration undermine voluntary compliance and economic productivity. The specific objectives were to examine variations in tax burden among different income groups, identify the types and rates of taxes imposed on income earners, assess taxpayers’ insights and compliance behaviour, and highlight challenges faced by individuals in fulfilling their tax obligations. A descriptive survey design was adopted, employing both primary and secondary data. Structured questionnaires were administered to 400 respondents drawn from
civil servants, self-employed persons, and private-sector workers across Edo State, selected through stratified random sampling. Data were analyzed using descriptive statistics and regression techniques. Findings revealed that lower-income earners bear a proportionately higher effective tax burden relative to their income, while inconsistencies in tax administration and inadequate taxpayer education contribute significantly to low compliance levels. The study recommends policy
measures such as tax rate rationalization, improved taxpayer enlightenment, digitalized tax administration, and the enforcement of fairness and transparency principles to enhance compliance and ensure sustainable revenue generation for the state. These findings underscore the need for a more equitable and efficient tax system capable of balancing government fiscal objectives with citizens’ economic welfare.

Entrepreneurship has become an area of interest to many researchers, policy-makers, economists, academics and even university students are talking about it. Seminars, conferences and workshops are being organized every year across the world with emphasis on the importance of any entrepreneurship to country, society as well as individual development. Today, entrepreneurship is regarded as one of the best economic development strategies which improves the country’ s competitiveness in the face of the increasing trends of globalisation. For most people, the popularity of entrepreneurship is largely due to the positive effects it has on many countries as a catalyst that creates wealth and the generation of job opportunities. As a result of this, this study investigated the factors that influences entrepreneurial intentions among young people in Nigeria. In order to achieve this, a descriptive survey research design was used in eliciting response gotten from respondents. A structured questionnaire was administered to collect data from students of the Department of Entrepreneurship, Faculty of Management Science, University of Benin. While the sample size was restricted to 218 students from the Department. The collected data was analyzed using the simple percentage table. In the findings, it was revealed that creativity to entrepreneurial learning influence on entrepreneurial learning among young people in Nigeria. It was also revealed that Tertiary institution promotes entrepreneurship intention among young people in Nigeria. Based on the findings, the study recommends that that education about entrepreneurship and for entrepreneurship will increase students’ interest in becoming entrepreneurs at some stage after graduation. It was also recommended that graduates entrepreneurial intention can be further increased and sustained through: the adoption of entrepreneurial learning as entrepreneurship development approach by centres of entrepreneurship development in Nigerian tertiary institutions; students should be mixed during entrepreneurship programmes with recourse to their level of creativity, family background, ethnic group, age, business experience and courses studied

The place of the insurance industry in modern financial markets has become more significant, especially in sub-Saharan African (SSA) countries. This central role of the insurance sector has heightened evaluations of how the sector interplays with other aspects of the economy, especially in the drive for sustainable development. In this study the relative effects of insurance sector development and carbon emissions on economic growth in SSA is examined. The study focuses on the roles of different insurance sector factors and how these factors explain the effects of carbon emissions on economic growth in the region. On this basis, the study also assessed the existence of the Environmental Kuznets Curve (EKC) hypothesis for SSA countries and the directionp of causality among the environmental, economic and insurance variables. Insurance development is measured as insurance penetration, insurance density, and insurance premium size, while carbon emission is measured by the tons of CO2 emissions and augmented by greenhouse gas emissions. A panel of nineteen (19) selected SSA countries is employed in the study for the period 2000 to 2023. The study also evaluated the underlying dynamic interactions between insurance and the economy. Hence, the Pooled Mean Group (PMG) estimation technique is used in the empirical analysis to estimate the long-run and short-run relationship amongst the variables for the panel analysis. The study finds that while insurance penetration and density significantly improve economic growth in the long run, the positive effect of gross premium payment is found to be only evident in the short run. There is also evidence that the Environmental Kuznets Curve hypothesis (EKC) exists for the selected Sub-Saharan African countries. In the same vein, while insurance sector development is found to significantly moderate the relationship between carbon footprint and economic growth, granger causality is shown to exist only from economic growth to insurance sector development in SSA. The findings from the study imply that insurance sector development directly improves economic growth in SSA and indirectly promotes growth by mitigating climate change effects. It is therefore recommended that insurance take-up needs to be prioritized by policy makers in SSA by deepening green insurance policies in the long run.

This study examines the attitudes of accounting students towards ethics in accounting. A survey of 197 accounting students was conducted to gather data, providing insights into their ethical awareness, attitudes and preparedness. This research explores five key areas: The importance of ethics in the accounting profession, the perceived impact of ethical dilemmas on future careers, the implications of accounting students attitudes towards ethics for the future of the accounting profession, the extent to which accounting students feel prepared to handle ethical dilemmas and the common ethical dilemmas faced by accounting students and their resolution strategies. The findings of this study have implications for ethics education in accounting programs, highlighting the need for increased emphasis on ethical awareness and decision-making skills.

Sustainable agricultural procurement has become an essential pathway for improving food security and rural livelihoods in developing economies. This study examines the institutional drivers and challenges of sustainable agricultural procurement using the FADAMA Project in Ondo State, Nigeria, as a case study. The main objective was to assess procurement delivery effectiveness, identify institutional and operational barriers, and evaluate how existing sustainable procurement strategies contribute to agricultural productivity and long term sustainability across selected local government areas. The study adopted a descriptive and explanatory survey design, relying primarily on qualitative data collected from key stakeholders directly involved in FADAMA implementation and monitoring, including project officials and beneficiary institutions. Regression techniques were applied to analyze relationships between procurement delivery, institutional challenges, and sustainability outcomes. The target population was made up of 286 respondents which comprised individuals and organizations participating in the FADAMA project, providing empirical evidence on procurement planning, input distribution, monitoring processes, and sustainability practices.

This study examined the relationship between emotional intelligence and leadership effectiveness among medical doctors in selected hospitals in Benin City, Edo State. Specifically, it aimed to investigate the impact of relationship management on leadership effectiveness; determine the extent to which self-motivation influences leadership effectiveness; examine the impact of empathy on leadership effectiveness; investigate the relationship between self-awareness and leadership effectiveness; assess how self-regulation affects leadership effectiveness; and examine the relationship between demographic factors (gender, age, years of medical practice, educational qualification) and emotional intelligence. By exploring these dimensions, the research seeks to provide empirical insights into how emotional competencies impact leadership effectiveness among medical doctors, thereby enhancing effective healthcare leadership. A survey research design was employed to facilitate a rigorous and in-depth examination of medical professionals' emotional intelligence and their effectiveness as leaders within the selected hospitals. The study population comprised of one thousand four hundred and forty- nine (1449) medical doctors (consultants, resident doctors, medical officers, and house officers) employed at two selected hospitals in Benin City, Edo State, the University of Benin Teaching Hospital (UBTH) and Edo Specialist Hospital. Primary data for this study were collected through the administration of structured questionnaires to a sample of medical doctors at the University of Benin Teaching Hospital (UBTH) and Edo Specialist Hospital (ESH) in Benin City, Edo State through direct, in-person distribution measuring constructs related to relationship management, self-motivation, empathy, self-awareness, and selfregulation using a 5- point Likert scale with options ranging from strong agreement (SA) through a neutral zone (Undecided = U) to strong disagreement (SD). The data were analysed using both descriptive statistics (frequency distributions, percentages, means, and standard deviations) and inferential statistics (correlation and regression analysis) via SPSS version 24 at a 5% significance threshold.This study examined the relationship between emotional intelligence and leadership effectiveness among medical doctors in selected hospitals in Benin City, Edo State. Specifically, it aimed to investigate the impact of relationship management on leadership effectiveness; determine the extent to which self-motivation influences leadership effectiveness; examine the impact of empathy on leadership effectiveness; investigate the relationship between self-awareness and leadership effectiveness; assess how self-regulation affects leadership effectiveness; and examine the relationship between demographic factors (gender, age, years of medical practice, educational qualification) and emotional intelligence. By exploring these dimensions, the research seeks to provide empirical insights into how emotional competencies impact leadership effectiveness among medical doctors, thereby enhancing effective healthcare leadership. A survey research design was employed to facilitate a rigorous and in-depth examination of medical professionals' emotional intelligence and their effectiveness as leaders within the selected hospitals. The study population comprised of one thousand four hundred and forty- nine (1449) medical doctors (consultants, resident doctors, medical officers, and house officers) employed at two selected hospitals in Benin City, Edo State, the University of Benin Teaching Hospital (UBTH) and Edo Specialist Hospital. Primary data for this study were collected through the administration of structured questionnaires to a sample of medical doctors at the University of Benin Teaching Hospital (UBTH) and Edo Specialist Hospital (ESH) in Benin City, Edo State through direct, in-person distribution measuring constructs related to relationship management, self-motivation, empathy, self-awareness, and selfregulation using a 5- point Likert scale with options ranging from strong agreement (SA) through a neutral zone (Undecided = U) to strong disagreement (SD). The data were analysed using both descriptive statistics (frequency distributions, percentages, means, and standard deviations) and inferential statistics (correlation and regression analysis) via SPSS version 24 at a 5% significance threshold.

This study examines the impact of macro-economic variables on income inequality in Nigeria, using a multiple regression analysis. The study employs a data set covering the period1980-2020 obtained from the World Bank and the National Bureau of Statistics (NBS) of Nigeria. Themacroeconomic variables considered include GDP growth rate, interest rate, and exchange rate. The results of the study reveal significant relationships between these macroeconomic variablesand income inequality, as measured by the Gini coefficient. Specifically, the findings indicatethat GDP growth rate and inflation rate have a positive and significant impact onincomeinequality, while unemployment rate has a negative and significant impact. The study alsofindsthat interest rate and exchange rate have a significant impact on income inequality, althoughthedirection of the relationship varies. The study concludes that macroeconomic policies aimed at reducing income inequalityinNigeria should focus on promoting economic growth, controlling inflation, and reducingunemployment. Additionally, the study highlights the need for policymakers to carefullyconsider the potential impact of interest rate and exchange rate policies on income inequality. The findings of this study contribute to the existing literature on the relationship betweenmacroeconomic variables and income inequality, and provide valuable insights for policymakersseeking to reduce income inequality in Nigeria.

This research project focuses on the critical role of auditing in ensuring the accuracyoffinancial statements within firms. It delves into the significance of audit practices, emphasizing their role in managing and confirming the correctness of accountingprocedures. Despite this crucial role, conflicts of interest often arise, raising questionsabout the authenticity of audits and auditors' opinions on firms' assertions. These conflictscan stem from various sources, including non-audit services, client pressure, and personal relationships, potentially compromising auditors' independence, objectivity, and integrity. The study specifically investigates the experiences of small audit firms in Nigeria, Nigeria, in managing conflicts of interest in audit practice. It aims to identify the forms, causes, effects, and effective management strategies for conflicts of interest in this context. Through a cross-sectional survey design, data will be collected using questionnaires fromowners, auditors, staff, and stakeholders of these small audit firms. The research seeks to shed light on the challenges faced by these firms and propose viablesolutions. It also aims to contribute to the enhancement of audit quality andthemaintenance of stakeholders' confidence in financial reporting. The findings fromthisstudy could potentially influence regulatory policies and serve as a reference for furtherresearch in this domain.

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.

Today, audit efficiency is a major concern, especially in Nigeria's fast-changing financial scene. Audit efficiency is all about how well auditors can do their job, making sure financial reports are accurate and finished on time. Some key signs of audit efficiency include how long audits take, time spent on specific tasks, and any drop in overall audit time thanks to tools like ComputerAssisted Audit Techniques (CAATs). Also, looking at how much automated tools are used and how they cut down on process times gives a clearer picture of how audits are improving.