Faculty of Management Sciences

The study examined job stress and employee performance in banking industry, using Edo State as the case study. Five specific research objectives were used to carry out the study. The specific objectives were to examine the different types of job stress
that employees experience; identify the factors that contribute to job stress among employees; assess the level of job stress experienced by employees; investigate the impact of job stress on employee performance and explore the coping mechanisms
that employees in the banking industry in Nigeria use to manage job stress This study's population includes all permanent and contract employees of Nigeria's Deposit Money Banks (DMBs). According to the National Bureau of Statistics (NBS,
2020), Nigerian DMBs employ more than 95,888 people.

This population consists of a broad set of individuals working in different functions and levels inside these financial institutions, all of whom contribute to the sector's operations and success. Taro Yamane (Yamane, 1973) formula of 90% confidence level was applied. And the sample size was 99.89 form the total. The method employed for this research was the simple statistical method such as the simple percentage to deduce the effective and interpret the further necessary discussions. It was concluded that significant presence of pressure-induced stress, feelings of being overwhelmed, and negative impacts on mental well-being underscore the need for better stress management strategies. Workload management, access to stress management resources, and supervisory support are critical areas that require attention to improve the overall well-being and job satisfaction of employees. Based on the findings of the study, several recommendations were made to strengthen the relationships between the elderly and their grandchildren and to address the challenges identified

This study examined the effect of digital tax systems on revenue collection efficiency in Nigeria, focusing on electronic tax filing systems, electronic payment platforms, taxpayer digital registration and identification systems, and automated tax assessment and reporting systems. The research was motivated by persistent inconsistencies in revenue collection efficiency and administrative leakages within the Nigerian tax framework despite ongoing digital reforms. Anchored on the Technology Acceptance Model (TAM), the study adopted a qualitative research design. Primary data were gathered via a structured questionnaire administered to a sample of 384 respondents, comprising officials of the Nigeria Revenue Service (NRS) and active taxpayers, yielding 383 valid observations, which were analysed using Ordinary Least Squares (OLS) regression. The empirical findings revealed that
electronic payment platforms and taxpayer digital registration and identification systems have positive and statistically significant effects on revenue collection efficiency, indicating that secure payment channels and robust databases enhance tax administration, curb revenue diversion, and improve taxpayer tracking. Conversely, electronic tax filing systems and automated tax assessment and reporting systems exhibited positive but statistically insignificant relationships with revenue collection efficiency. This insignificance highlights operational constraints, such as technical system errors, infrastructure deficits, and limited user adaptability, that hinder the full realisation of the benefits of automated assessment and e-filing. The study concludes that while digital tax systems are vital mechanisms for maximising revenue performance, their efficiency gains depend heavily on the reliability of the infrastructure. It is recommended that tax authorities invest in robust digital infrastructure to eradicate system downtime, strengthen secure payment integrations, expand the taxpayer database, and enhance digital literacy among administrators and taxpayers.

This study examined the role of mobile technology in enhancing the growth of Small and Medium
Enterprises (SMEs) in Benin City, Edo State. In recent years, mobile technology has emerged as a
vital tool for business operations, providing SMEs with improved access to information,
communication, financial services, and market opportunities. The study adopted a descriptive survey
design, and data were collected using structured questionnaires administered to a sample of SME
operators across various sectors in Benin City. The findings revealed that mobile technology
significantly contributes to the operational efficiency, customer engagement, and financial
management of SMEs, It also facilitates seamless communication, mobile banking, digital marketing,
and e-commerce, all of which are crucial for business growth. However, challenges such as poor
internet connectivity, high data costs, and low digital literacy were identified as constraints to
optimal utilization. The study recommends that government and stakeholders invest in digital
infrastructure, provide training programs for SME owners, and create policies that promote
affordable access to mobile services. The study concludes that mobile technology is a
transformative tool that, if effectively harnessed, can drive sustainable growth and competitiveness
of SMEs in Benin City and beyond.

This study examined the role of lifestyle audits in promoting employee integrity in Nigeria’s
public sector, focusing on asset declaration compliance, income–lifestyle consistency monitoring,
verification and investigation mechanisms, and sanctions and enforcement measures. The study
was motivated by the persistent challenges of corruption, weak accountability systems, and
ineffective enforcement mechanisms in Nigeria’s public sector.
A quantitative research design was adopted, and primary data were collected through structured
questionnaires administered to 384 respondents drawn from selected ministries, departments, and
agencies (MDAs), as well as related stakeholders. The data were analyzed using descriptive
statistics, correlation analysis, and ordered logistic regression techniques. The findings revealed
that asset declaration compliance and income–lifestyle consistency monitoring have positive and
statistically significant effects on employee integrity, Verification and investigation mechanisms
were found to have a positive but statistically insignificant effect, Conversely, sanctions and
enforcement measures exhibited a negative and significant relationship with employee integrity,
The study concludes that while lifestyle audits are effective tools for enhancing employee
integrity in Nigeria’s public sector, their success depends on strengthening institutional capacity,
improving monitoring systems, and ensuring fairness and consistency in enforcement.
The study recommends reforms in asset declaration systems, adoption of digital monitoring tools,
strengthening of verification mechanisms, and enhanced institutional independence of anticorruption
agencies.

This study examined the relationship between work-life balance and psychological well-being among academic and non-academic staff of the University of Benin, Edo State, Nigeria. The research specifically explored the dimensions of work-life balance, job flexibility, organizational support, work demands, family/social support, and personal coping and boundary management, and their influence on employees’ psychological well-being. A total of 100 staff members participated in the study, and data were analyzed using descriptive statistics, multiple regression, and correlation analyses. The findings revealed that staff reported a high overall level of work-life balance (grand mean =3.45), with family/social support (mean = 3.75) and personal coping and boundary management(mean = 4.07) being the strongest dimensions. Work demands were perceived as relatively low(mean = 2.98), while job flexibility (mean = 3.31) and organizational support (mean = 3.17) were moderate. Psychological well-being was also high (grand mean = 4.07), with particular strength in meaning and purpose in life (mean = 4.44) and self-efficacy (mean = 4.14). Regression results showed that family/social support (β = 0.198, p < 0.01) and personal coping and boundary management (β = 0.146, p < 0.05) significantly predicted psychological well-being, whereas job flexibility, organizational support, and work demands were not significant predictors. Correlation analyses supported these findings, showing positive and significant relationships between family/social support (r = 0.406, p < 0.01) and personal coping and boundary management (r = 0.298, p < 0.01) with psychological well-being. The study concludes that employees’ psychological well-being is most strongly influenced by supportive family and social networks and effective personal coping strategies. Practical implications include promoting family-friendly policies, resilience-building programs, and work life integration initiatives to enhance employee well-being. Future research should extend to multiple universities, adopt longitudinal designs, and incorporate qualitative methods to explore contextual factors influencing work-life balance and psychological well-being.

The study examined effect of ethical practices on the financial reporting of deposit money banks in Nigeria. The study employed the survey design and the purposive sampling technique to select 450 banks staffs. A well-constructed questionnaire, which was adjudged valid and reliable, was used for collection of data from the respondents. The data obtained through the administration of the questionnaires was analyzed using the Pearson correlation analysis. The study revealed that; there is positive and significant relationship between loyalty has significant effect on the financial reporting. A positive and significant relationship exists between law abiding and financial reporting. A positive and significant relationship exists between fairness and financial reporting. A positive and significant relationship exists between accountability and honesty and financial reporting. And lastly, A positive and significant relationship exists between integrity and reputation and financial reporting. The study concluded that; ethical practices has significant effect on the financial reporting of deposit money banks in Nigeria. The study further recommends that; Nigeria banks should work more on their integrity and reputation on the financial reporting. Accountability and honesty should be taking serious by Nigeria banks. Nigeria banks should fair in all their dealings because these will reflect on the financial reporting. Nigeria banks should be law abiding on their financial reporting to avoid suspension, penalties and fine against them, to customers.

The general objective of this study is to the effect of audit firms’ tenure on the financial reporting quality of firms operating in Nigeria. Specifically, this study investigated the impact of short-term audit tenure, long-term audit tenure, audit partner rotation, audit firm rotation and audit fees on the financial reporting quality of firms operating in Nigeria.
The study used panel data considering the 10 largest companies from all the sectors on the Nigeria Exchange Group covering the period 2020 to 2024 for the analysis, the data was sourced fromannual report of the firms considered. Various statistical and econometric tool were applied to analyze the data and this include preliminary tests and descriptive statistics, autocorrelation Test, heteroskedasticity Test, normality test, correlation analysis and panel data analysis. The results revealed that audit partner rotation and audit fees have statistically significant influence on the financial reporting quality. While short-term tenure, long-term tenure and audit firm tenure have a statistically insignificant influence on financial reporting quality.

Based on the findings, the study recommended that regulators and firms should not overly emphasize limiting auditor engagements to short period, firms should strike a balance between auditor familiarity and independence and firms and regulators continue to enforce periodic rotation of audit partners.

This study investigates the value relevance of accounting information and the moderating role of board characteristics in the Nigerian banking sector. Using panel data from twelve banks listed on the Nigerian Exchange Group (NGX) over the period 2018 to 2023, the study examines how earnings per share (EPS), book value per share (BVPS), cash flow from operations per share (CFOPS), and dividend per share (DPS) influence market valuation, proxied by share price, while considering the moderating effects of board size and board independence. Descriptive statistics reveal significant variation in accounting metrics across banks, while correlation analysis indicates strong positive relationships between share price and key accounting variables. Fixed effects panel regression results confirm that EPS, BVPS, CFOPS, and DPS are significant determinants of share price, affirming their value relevance. The moderated regression analysis further demonstrates that board independence significantly strengthens the relationship between EPS and share price, while board size exhibits a more nuanced moderating effect limited to earnings. These findings underscore the critical role of independent governance in enhancing the credibility of financial reporting and its usefulness for investors. The study contributes to the literature by highlighting the interplay between accounting information and corporate governance in emerging markets and offers practical implications for regulators, bank management, and investors seeking to improve market valuation and financial transparency

This study examined how service quality and operational challenges influence customer
loyalty in the Nigerian retail sector, using Phil Hallmark, Benin City, as a case study. In
an increasingly competitive retail environment, the research aimed to determine if core
service delivery alone is sufficient to guarantee long-term customer patronage. The study adopted a survey research design, using a structured questionnaire
administered to a sample of 100 respondents. The reliability of the research instrument
was confirmed with an overall Cronbach’s Alpha coefficient of 0.825. Data was analysed
using descriptive statistics to assess customer perception and inferential T-tests to test the
formulated hypotheses at a 0.05 level of significance. The findings revealed that service quality has a highly significant positive influence on
customer loyalty (t=8.440, p<0.05). The store performed exceptionally well in reliability
and cleanliness (92% agreement). However, a significant gap was observed between high
satisfaction and actual loyalty behaviours, such as advocacy. The study further identified
that specific challenges, such as the lack of loyalty rewards and product unavailability
significantly affect the ability to retain customers (t=9.442, p<0.05). The study concludes
that while excellent service quality is a necessary foundation for satisfaction, it is
insufficient for retention when value-based incentives are absent

This study was set out to determine the impact of Diversity and Inclusion, and Employee productivity. The specific focus include to examine the impact of demographics, Inclusion strategies, and pay equity on employee productivity. Also, there was the need to unveil the challenges of workplace diversity and inclusion. The survey research design was employed with a total population size of 100 and a sample size of 44. The primary instrument used for data collection in this study was a structured questionnaire designed to obtain relevant information from transport staff regarding diversity, inclusion, and employee productivity. Both descriptive and inferential statistic were employed in analysing the data. The study found that there is a positive and significant relationship between demographic factors, inclusion strategies, and pay equity and employee productivity.