FACULTY OF MANAGEMENT SCIENCE

This study explored the impact of board attributes on audit quality among deposit money banks in Nigeria, focusing on the banks listed on the Nigeria Exchange Group over the period 2019 to 2023. The variables analyzed include board meetings, board size, board composition, and audit committee meeting. Various statistical and econometric tool were applied to analyze the data. The results revealed that board size, board composition and audit committee meeting have statistically significant influence on the audit quality of deposit money banks. While board meeting has a statistically insignificant influence on the audit quality of deposit money banks in Nigeria. Based on the findings, the study recommended that quality of meetings should be prioritize over the quantity of meeting and deposit money banks should maintain an optimal board size that balances diverse expertise with efficiency.

This study examined the impact of remote work on employee productivity at Guaranteed Trust Bank (GTB) in Oredo Local Government Area, Benin City. Using a descriptive survey design, the research investigated factors such as flexibility in work hours, technological infrastructure, communication efficiency, work-life balance, managerial supervision, and employee training. The findings revealed that remote work had a positive effect on employee productivity, primarily due to the flexibility in work schedules, improved work-life balance, and robust technological support. The recommendations emphasized the need for GTB management to maintain and enhance flexible work hours, invest in technological infrastructure, and support effective communication to prevent employee isolation. Additionally, the study highlighted the importance of continuous training and managerial support in helping employees adapt to remote work environments. Employees were encouraged to leverage these flexible arrangements for balancing personal and professional responsibilities, ensuring sustained productivity. Human Resource departments within the banking sector were urged to prioritize training, provide timely feedback, and facilitate seamless communication to foster employee engagement and productivity in remote work settings. These actions were considered essential for promoting long-term success in the remote work model across GTB and the wider banking sector.

This study investigates “Impact of entrepreneurship training on unemployment reduction in Nigeria”. The specific objectives include determining the extent at which entrepreneurship training help reduce unemployment in Nigeria, examine the relationship
between entrepreneurship skill acquisition and employment creation in Nigeria, and to know the challenges facing entrepreneurship training and employment creation in Nigeria. Three research questions guide this study, The Impact of entrepreneurship training on unemployment reduction located in Benin City. The sample size comprises 92 respondents, and data were collected through a 92-questionnaire survey of enterprises in Ugbowo, Benin City. The study was analysed using simple percentages, frequency table. The result From the findings emphasizes how entrepreneurship training programs in Nigeria have significantly contributed to reducing unemployment and fostering economic growth by equipping individuals with essential skills and promoting business startups. However, to fully realize their potential, it is vital to address challenges such as inadequate funding, poor infrastructure, limited market access, regulatory barriers, and the lack of mentorship. Overcoming these obstacles will enable entrepreneurship training to continue playing a pivotal role in job creation and driving Nigeria's economic development.

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.

When an individual or community lacks the means of subsistence, they are said tobeinastate or situation of poverty. Microfinance banks are financial establishments designedtohandle relatively small deposits and loans with a focus on helping the underprivileged. Theimpact of microfinance banks in reducing poverty in Nigeria is examined in this study. Thechi-square technique and the t-test were used to evaluate the data. The conclusionof thehypothesis was that microfinance banks have a beneficial effect on reducing poverty. According to the results, it is advised that the interest rates of microfinance banks be loweredin order to draw more clients to the institution, and the loan size should be increasedinorderto satisfy client needs. Additionally, there should be thorough orientation for bothbankemployees and consumers, as information is power and the fight against poverty cannot bewon without a sufficient level of public education. Also, the government has to introduceregulatory measures that support and enhance the efficiency of microfinance institutions.

The study investigates the effect of risk management and investment rate risk on the performance of insurance industry in Nigeria for the period 1991 to 2021. The cointegration analysis and the fully modified ordinary least squared (FMOLS) econometric analysis was employed. The findings from the analysis showed that insurance premium risk (PREMR) and claims settlement risk (CLAIMSR) have insignificant positive relationship with the performance of the Nigerian insurance industry; Insurance penetration risk (PER) and inflation rate risk have significant positive impact on insurance industry performance; while investment rate risk (INVR) has significant negative impact on performance. The study recommends that management and relevant policy makers should formulate the right policy that will deliberately encourage the rate of investment among investors in the industry and by so doing, it will help to minimize the associated negative risks. In addition, the government and relevant regulatory authorities of insurance firms in Nigeria should evolve a multifaceted approach to risk management in order to derive greater benefits from their risk management.

This study examined management consultancy role in the performance of SMEs usingsome selected business around Ugbowo area of Benin City as case study. The specificobjective includes the rationale for SME's engagement of consultants, the roleof consultancy services in SMEs management, business challenges and consultancyservice role in solving them and criteria for consultancy selection among SMEs. Thesurvey research design was adopted for this study. The population of this study coversselected business that have engaged consultant as well as a consultant at Hadi consultancy limited. Interview were used as the research instrument and atotal of three SMEs and one consultant were interviewed. The study based on the results of the interviews conducted; found out that consultantsdo have relevant and adequate knowledge in how to improve business performanceasa result of their industrial experience and market knowledge. The study recommended that there is the utmost need to build long-termconsultingrelationships rather than one-of engagements, allowing consultants to have adeeperunderstanding of the SME’s challenges and objectives, there is the need to Implement systems for tracking and measuring the impact of consulting services onSMEperformance to ensure that the services are delivering tangible benefits, andalsotheneed to establish a feedback mechanism where SMEs can provide input ontheef ectiveness and relevance of consulting services, allowing for continuousimprovement

This study examines the relationship between product quality and customer retention in manufacturing companies in Nigeria, focusing on Uniben table water in Benin City, Edo State. A descriptive survey research approach was employed, using a sample of 150 students
from The University of Benin, Ugbowo Campus. Data was collected through the distribution of questionnaires and analyzed using descriptive and inferential statistics with SPSS version 22.00.
The study found that product quality significantly influences customer retention in manufacturing companies. Factors such as product reliability, perceived product quality, and product conformance were identified as key determinants of customer satisfaction and retention. The findings highlight the importance of continuous quality improvement initiatives and the adoption of modern technology to enhance product quality and meet
customer expectations. Overall, this study provides valuable insights into the dynamics of product quality and
customer retention in the Nigerian manufacturing sector. The findings emphasize the need for manufacturing companies to prioritize quality improvement efforts to enhance customer retention.

The broad objective of this study is to examine the effect of organizational learning on employee performance among selected employee in Edo state. The geographical scope of this study is Edo State of Nigeria. The employees in the University of Benin form the population of the study. This study employs the cross sectional survey research design. The population of this study is made up of all teaching and non-teaching in University of Benin, in Benin City, Edo state. Primary data are obtained from personal interviews and the use of questionnaire to concerned individual. The major instrument used for data collection during the research is Likert type questionnaire. Based on this, the study revealed that there is a relationship between shared vision and improved employee performance; there is a relationship between transfer of knowledge and employee performance; there is no relationship between team learning and employee performance and; finally, there is no relationship between system thinking and employee performance. The study recommended that training in the discipline of strategic thinking is recommended, along with the focus of building synergy by creating teams in the organization.

This study investigated the relationship between ownership structure and Corporate Social Responsibility Disclosures (CSRD) with focus on the impact of managerial ownership, institutional ownership, foreign ownership and ownership concentration on CSRD. The study also used the United Nations Global Compact (UNGC) index as a framework for measuring the disclosing of CSR information. The study adopted a longitudinal research design and a sample of one hundred and eighteen (118) companies was selected from a population of one hundred and sixty eight (168) companies listed on the Nigeria Stock Exchange (NSE) as at 31 st December 2018. This was studied from year 2009 to 2018. The data collected from these companies was analysed using descriptive statistics, correlation analysis and panel regression analysis. Also, the panel regression analysis used fixed effect
model for data estimation. The results derived from the data analyses indicated that CSRD in Nigeria is low with an firms listed on the NSE, managerial ownership and foreign ownership have a significant negative effect on CSRD, while institutional ownership and ownership concentration have a significant positive effect on CSRD. The study therefore recommended that the luntary
nature of CSRD in Nigeria should be enhanced through compulsory disclosure requirements
as voluntary CSRD in Nigeria is low. Management should not be allowed to own large
amounts of equity shares as management ownership of equity shares has a negative
relationship with CSRD indicating that the more equity shares are owned by management, the
less CSRD are made. Institutional shareholders should be allowed to own large amounts of
equity shares as institutional share ownership is significant and positively related to CSRD, thus, indicating that as institutional share ownership increases, CSRD also increases. Foreign
ownership of equity shares should be reduced either through corporate regulations or
otherwise due to CSRD decreasing as foreign ownership of equity shares increases, and there
is a significant negative effect of foreign equity share owners on CSRD. Ownership
concentration should be encouraged in Nigeria especially when such concentration is in the
hands of institutional shareholders because ownership concentration among NSE listed firms
has a significant positive relationship with CSRD. This indicates that as ownership
concentration increases CSRD also increases. Institutional shareholders should be allowed
and encouraged to have representatives on the board of directors which represents corporate
management, in order to strengthen the relationship between management and institutional
shareholders, as the presence of institutional shareholders in NSE listed companies leads to
increase in the extent of CSRD