FACULTY OF MANAGEMENT SCIENCES

This study on emotional exhaustion, Job Satisfaction and Organizational commitment among academic staff in university of Benin, aimed to ascertain the relationship between emotional exhaustion and Job satisfaction, emotional exhaustion and organizational commitment and determine the moderation of job satisfaction on emotional exhaustion and organizational commitment. The study employed the descriptive survey research design. The population of the study consisted of all the academic staff in University of Benin. The simple random sampling technique was employed to select 100 academic staff to represent all the academic staff in University of Benin. The data was collected using a research questionnaire developed by the researcher, the questionnaire was distributed to the staff and retrieved, the data collected was computed into SPSS and analysed using descriptive and inferential statistics. The study found that emotional exhaustion did not have a substantial effect on job satisfaction among academic staff at the University of Benin. Regression analysis indicated a negligible relationship, with emotional exhaustion explaining minimal variance in job satisfaction. Emotional exhaustion was found to be significantly related to organizational commitment and Emotional Exhaustion has a negligible and statistically insignificant impact on Job Satisfaction based on their organizational commitment. Based on the findings of the study it was recommended that; academic institutions should implement support mechanisms to help academic staff manage and cope with emotional exhaustion. This could include counseling services, stress management workshops, and initiatives promoting work-life balance. Creating a positive work environment that fosters a sense of community, recognition, and support can help mitigate emotional exhaustion and enhance organizational commitment among academic staff.

This study examined workplace bullying and well-being among early-career academic staff of selected universities in Edo State, Nigeria. Specifically, it assessed the relationship between verbal abuse, aggressive workplace behavior, workplace exclusion, and
academic sabotage and well-being of early-career academic staff of selected universities in Edo State, Nigeria. A cross-sectional survey design was adopted. The study population comprised three thousand, one hundred and fifty-seven (3,157) early-career
academic staff of selected universities in Edo State, Nigeria. Using Yamane’s formula at a 5% margin of error, a sample of three hundred and fifty-five (355) early-career academic staff was determined, and a structured questionnaire was administered after which three hundred and twenty-five (325) valid responses were retrieved and found usable for the study. Data collected were analyzed using descriptive statistics, Pearson correlation, and multiple regression (Ordinary Least Squares) with the aid of SPSS version 24. The study found that verbal abuse, aggressive workplace behavior, workplace exclusion, and academic sabotage have significant negative effects on the well-being of early-career academic staff in selected universities in Edo State. The study recommended that universities implement comprehensive anti bullying policies, establish confidential reporting and grievance redress systems, strengthen mentorship and peer support structures, and provide counselling and employee assistance programmers. Furthermore, university management should monitor and evaluate interventions through measurable well-being indicators to ensure a supportive academic environment that enhances both employee welfare and institutional productivity.

This research delves into the preferences and perceptions of mobile network services among undergraduate students at the University of Benin (UNIBEN), offering valuable insights into Nigeria's competitive telecom industry. By analyzing data from 385 students, we discovered that peer influence plays a significant role in shaping brand preference, whereas factors like network quality, pricing, customer service, and advertising have relatively less impact. Notably, MTN and Airtel emerge as the top choices among students, showcasing their strong brand presence on campus. The study's findings provide actionable insights for telecom providers seeking to capture this vital market, informing strategies for targeted marketing, service development, and customer retention. The study also reveals a nearly equal gender distribution among respondents, with a concentration of students in their early twenties. Based on these findings, it is recommended that telecom operators have an extensive understanding of the preferences and behaviors of this key demographic so they can enhance their market share and competitiveness in Nigeria's dynamic telecom landscape, ultimately driving growth and success in the industry

Auditing practices in Nigeria have undergone significant transformations over the years, reflectingbroader global trends while also addressing unique local challenges. According to a report bytheNigerian Accounting Standards Board (NASB) in 2016, the adoption of International FinancialReporting Standards (IFRS) has been pivotal in enhancing the quality and comparabilityof financialstatements (Abdullahi & Abubakar, 2020). This transition underscores the relevance of auditingpractices in ensuring transparency and accountability in both public and private sectors. InNigeria,where the economy is characterized by a mix of oil dependence, burgeoning entrepreneurship, andpublic sector reforms, the role of auditing cannot be overstated. The effectiveness of auditingpractices is crucial for investor confidence, regulatory compliance, and the fight against corruption.Rashid et al. (2022) highlight the critical role auditors play in mitigating financial irregularitiesandenhancing the credibility of financial reporting.

The study looks at the impact of consumer attitudes on insurance sales contracts in Benin Metropolis, Edo State, Nigeria. A structured questionnaire was sent across eight departments of the University of Benin's Faculty of Management Sciences in Benin City to collect primary data. Of the 110 questionnaires distributed, 100 were returned. We employed percentage analysis for demographic data, descriptive statistics for average responses to questions, and the Ordinary Least Squares (OLS) regression method to determine the impact of customer attitudes and other variables consider on insurance contract sales. The finding reveals that consumer’s attitude, employment and income have significant effect on insurance contract sales in Benin metropolis at 1% and 5% level respectively (except for income). Thus, the study concludes that consumer’s attitude affect insurance contract sales in Benin metropolis of Edo state Nigeria.

The study empirically examined the impact of financial technology on performance of deposit money banks in Nigeria over the period 2009Q1 to 2024Q4. The specific objectives of the study were to find out whether automated teller machine (ATM), point of sales terminal (POS), internet banking (INTB) and mobile banking (MOB) have significant relationship with deposit money banks performance. The fully modified least squares method was used for the analysis of data, and the results obtained revealed that automated teller machine (ATM) had significant negative relationship with deposit money banks performance;
point of sales terminal (POS) had a weak negative relationship with DMBP; internet banking (INTB) had a significant positive impact on performance, and while mobile banking (MOB) has a weak positive relationship with deposit money banks performance in Nigeria. The study conclude that in the determination of deposit money banks performance in Nigeria, ATM, POS and
INTB are relevant financial technology factors to be considered because of their critical role in ensuring high level of performance of deposit money banks in Nigeria. The study recommends among others that, management should continue to ensure that more ATM stands or points where customers can easily withdraw money, especially those who in-hard-to reach areas should be provided. Regular and routine servicing and monitoring of these ATM machines must be carried out. These will go a long way to enhance overall banks’ performance in the country.

This study examined the impact of forensic audit on the integrity of financial statement in Nigeria. The objective of the study is to determine the relationship between forensic audit and 11the integrity of financial statement. In order to collect efficient primary data, the purposive survey method was employed and questionnaires designed and distributed to collect the needed data, while the data were analyzed using ordinary least square (OLS) regression technique.The study concluded based on the statistical analysis,as with Becca and Jay(2004),Enofe,Omagbon and Ehigiator(2015),and Oyedokun(2015),that fraud detection, investigation and litigation (using forensic evidence to establish fraud cases), will significantly enhance the integrity of financial statement in Nigeria. However, our fourth variable, periodic/mandatory forensic audit was rejected. In conclusion, forensic audit was adjudged to be an efficient and effective toolagainst fraudulent financial statement but should not be periodic and/or mandatory. It is therefore recommended that further empirical research be conducted with higher numbers ofsampling to establish or otherwise the conclusion arrived at with respect to periodic forensic audit

This study investigates the determinants of tax compliance among taxpayers, focusing on the roles of public trust, perceived fairness, and education. The main objectives were to ascertain the relationship between public trust and tax compliance, examine the influence of perceived fairness on compliance, and determine the effect of education on tax compliance behavior. Data were obtained from 295 observations and analyzed using both descriptive and regression statistical techniques.
The descriptive analysis revealed that tax compliance levels were relatively high among respondents, while perceptions of public trust and fairness varied widely. Regression results showed that public trust and perceived fairness had positive and statistically significant effects on tax compliance, indicating that greater confidence in government and a sense of fairness in the tax system enhance voluntary compliance. However, education exhibited a negative and significant relationship, suggesting that higher educational attainment does not necessarily translate into higher compliance, possibly due to increased awareness of tax loopholes or weak ethical tax orientation.The study concludes that improving public trust, ensuring fairness in tax administration, and strengthening tax education are crucial for promoting voluntary compliance. It recommends increased transparency, equitable tax policies, and the integration of civic tax education into learning programs. The findings contribute to existing literature by emphasizing the behavioral and institutional dimensions of tax compliance, highlighting that trust and fairness play more substantial roles than coercion in shaping taxpayer behavior.

This study investigated the impact of key macroeconomic variables on stock market performance in Nigeria over the period 1990 to 2023. Specifically, the study examines the influence of inflation rate, unemployment rate, GDP growth, interest rate, exchange rate, and crude oil prices on stock market capitalization, which serves as a proxy for market performance. Employing the Fully Modified Ordinary Least Squares (FMOLS) technique well-suited for addressing cointegration and correcting for endogeneity and serial correlation, the study found that inflation has a positive and statistically significant effect on stock market
performance, while unemployment exerts a significant negative impact. In contrast, GDP growth, interest rate, exchange rate, and crude oil price exhibit statistically insignificant effects. These results suggest that while some macroeconomic indicators directly influence market performance, others may be mediated through structural and institutional factors. The study recommended targeted inflation control, employment generation, economic diversification, and coordinated macroeconomic policy reforms to strengthen the responsiveness of Nigeria’s stock market to economic fundamentals.

The study investigates the relationship between external debt and economic development in Asian countries. The study adopts a quantitative research approach, utilizing statistical analysis to examine the relationship between external debt and economic
development in Asia. The outcome of the study revealed that external debt has a negative impact on GDP growth rate(D(GDPGR) and was statistically significant at 5% level. Inflation have negative impact on GDP growth rate ; and statistically significant at the
conventional significance level of 0.05; poverty rate was found to have negative impact on GDP growth rate while holding other variables constant and this variable was statistically significant at 5%. The study however recommends that policymakers should exercise caution when accumulating external debt. It's essential to ensure that external borrowing is used for productive investments that generate economic returns to cover debt servicing costs;continue to monitor and manage inflation to ensure it remains within an acceptable range. High and volatile inflation can disrupt economic stability and erode the purchasing power of citizens. Policymakers should prioritize poverty alleviation measures as an integral part of economic development strategies and ef orts to reduce poverty can include targeted social programs, job creation initiatives, and access to education and healthcare. Develop economic policies that promote inclusive growth, ensuring that the benefits of economic development are distributed more equitably across society.