FACULTY OF MANAGEMENT SCIENCES

The study examines how political costs of firms in Nigeria influences tax planning. The study concludes political cost and institutional ownership has a negative significant effect on tax planning of listed manufacturing firms in Nigeria. However, profitability and managerial ownership has no insignificant effect on tax planning of listed manufacturing firms in Nigeria during the period under review. Finally, the study conclude that leverage has a positive insignificant effect on tax planning of listed manufacturing firms in Nigeria

This study investigates the impact of forensic accounting practices on corporate governance in Nigerian manufacturing companies. Specifically, it examines how fraud detection, forensic data analytics, internal control reviews, and litigation support influence transparency, accountability, and board oversight. A survey research design was adopted, and data was collected from 275 respondents, including auditors, forensic accountants, finance managers, and other professionals. The data were analyzed using descriptive statistics and regression analysis. The findings reveal that fraud detection significantly enhances financial reporting integrity and
discourages financial misconduct, while forensic data analytics improves decision-making speed, risk assessment, and transparency. Reviewing internal controls was identified as the most influential factor, strengthening accountability and reducing opportunities for fraud. Additionally, forensic accounting support for litigation and investigations was found to improve compliance enforcement and ethical governance practices. Regression results confirmed that forensic accounting practices collectively have a significant positive effect on corporate governance (R = 0.488, R² = 0.238, p < 0.05).
The study concludes that forensic accounting is a critical mechanism for enhancing corporate governance by promoting transparency, accountability, and stakeholder confidence. It recommends that organizations institutionalize forensic auditing, adopt advanced data analytics tools, strengthen internal control reviews, and engage forensic experts in litigation and compliance processes.

This study examines the relationship between total quality management practices and organizational performance. The objective of the study is to examine the relationship between top management, strategic planning, process management, customer focus, employee relation and organizational performance This study adopts a survey research instrument through the administration of questionnaires to two hundred and fifty-five (255) employees of the Nigerian Petroleum Development Company Limited (NPDC), Benin City. The data for the study are analyzed using descriptive statistics, Pearson correlation and ordinary multiple regression. The multiple regressions results show that top management has a significant positive relationship with organizational performance at 1% level of significance, strategic planning has an insignificant negative relationship with organizational performance, process management has an insignificant positive relationship with organizational performance, customer focus has an insignificant negative relationship with organizational performance and employee relation has a significant positive relationship with organizational performance (OPF) at 1% level of significance. The study recommends that the presence of top management as component of total quality management practices would significantly enhanced organizational performance.

The adoption of Financial Technology (FinTech) has significantly transformed financial reporting, enhancing accuracy, transparency, efficiency, and compliance. This study examines the impact of FinTech innovations, digital payment systems, blockchain technology, and automated accounting software, on financial reporting quality in Nigerian businesses. A descriptive survey research design was employed, targeting financial professionals, auditors, and business owners within Nigeria. A sample of 363 respondents was determined using Taro Yamane’s formula and selected through a simple random sampling technique. Data were collected using structured questionnaires and analyzed using multiple linear regression to assess the relationship between FinTech adoption and financial reporting quality. The findings reveal that digital payment systems improve the timeliness of financial reporting by streamlining transaction processing and
integration into reporting frameworks. Blockchain technology enhances transparency and security by ensuring immutable and verifiable financial records. Automated accounting software contributes to reporting efficiency and compliance by minimizing human errors and automating regulatory adherence. The regression analysis (R² = 0.441) confirms that FinTech adoption significantly influences financial reporting quality, explaining 44.1% of the variation in reporting outcomes. The study recommends stronger regulatory frameworks, increased cybersecurity investments, and enhanced digital literacy for financial professionals to maximize the benefits of FinTech in financial reporting. Future research should explore the role of artificial intelligence in financial fraud detection and conduct comparative studies on FinTech adoption across different business sizes

This study examined the relationship between quality customer service and brand perception among commercial bank customers in Benin City, Nigeria. The research focused on four key dimensions of customer service: employee performance, good communication, quick responsiveness, and empathy, assessing their impact on brand perception. A total of 385questionnaires were distributed to customers within the Benin Metropolis, with 380 successfully retrieved and analyzed. The study adopted a quantitative research design, utilizing descriptive statistics and regression analysis to evaluate the data. The findings reveal that employee performance, quick responsiveness, and empathy have a significant positive relationship with brand perception, indicating that ef icient service delivery and customer engagement enhance brand perception. However, good communication does not significantly influence brand perception, suggesting that customers may prioritize service ef iciency and personalized interactions over mere information exchange. Based on these findings, the study recommends that commercial banks invest in employee training programs, enhance service responsiveness through technology-driven solutions, and foster a customer-centric approach emphasizing empathy to improve brand perception. Additionally, banks should focus on optimizing service delivery rather than solely improving communication strategies to strengthen their competitive advantage in the banking sector

This study investigated the impact of brand personality on customer loyalty in the food and beverage sector among University of Benin students. A total of 400 undergraduate students participated via a structured questionnaire distributed through Google Forms. The collected data were analyzed using descriptive statistics and regression analysis to assess the influence of four dimensions of brand personality excitement, competence, sincerity, and innovation on customer loyalty. The findings revealed that brand excitement, competence, and sincerity have a statistically significant and positive effect on customer loyalty, whereas brand innovation does not significantly influence loyalty. Based on these results, the study recommends that food and beverage companies focus on developing engaging, reliable, and authentic brand experiences to enhance customer retention among university students.

This study examined the impact of employee engagement on organizational performance in selected eateries in Benin City, Edo State, focusing on four key engagement dimensions: Career Development Opportunities (CDO), Reward and Recognition (RR), Employee Wellbeing (EWB), and Communication (COM). A total of 199 employee’s data were collected from 133 respondent using a structured questionnaires and analyzed using both descriptive statistics (frequency, mean, and percentage) and inferential statistics (regression analysis). The findings revealed significant positive relationships between CDO (β = .246, p = .004), RR (β = .318, p = .002), and COM (β = .723, p < .001) with organizational performance, highlighting the importance of career growth, recognition, and effective communication in enhancing performance. However, EWB showed a non-significant relationship (β = .050, p = .561), suggesting that existing wellbeing initiatives may not directly influence performance in this context. Based on these findings, the study recommends that eateries should strengthen career development programs, implement comprehensive reward and recognition systems, reassess employee wellbeing initiatives to ensure relevance, and prioritize clear and consistent communication to optimize employee engagement and drive organizational success.

This study explores the role of employee-management relations in conflict resolution at Precious Palm Royal Hotel. The primary aim of the research was to assess how the quality of employee- managment interactions influences the effectiveness of conflict resolution strategies within the hotel. A mixed-method approach was employed, combining both quantitative and qualitative data collection techniques. A total of 80 respondents participated in the study, and data was collected using a structured questionnaire. The findings reveal that positive employee- management relations significantly enhance conflict resolution effectiveness, with employees reporting that formal conflict resolution policies and employee involvement in decision-making positively influence conflict outcomes. Training and development programmes were found to be effective in improving employees' conflict management skills and fostering a harmonious workplace atmosphere. However, while most employees agreed that current training initiatives were beneficial, there were suggestions for improving the sufficiency of the training programs, particularly in addressing specific conflict scenarios. The study concludes that strong employee- management relations, along with effective training and active employee participation in decision-making, are crucial factors in successful conflict resolution. Based on the findings, recommendations include strengthening employee-management relations, enhancing training programs, and increasing employee involvement in decision-making processes. Suggestions for future research include investigating the long-term effects of improved employee-management relations on organizational performance and exploring best practices for conflict resolution in different industries.

This study empirically estimated the relationship between credit risk management and the performance of DMBs in Nigeria. Twelve (12) quoted deposit money banks were used in this study. Five variables such as; return on asset, non-performing loan, capital adequacy, leverage and loan loss provision were used for the estimation. The data used ranges from 2011 to 2020 across 12 deposit money banks in Nigeria. And the number of observation is (12 deposit money banks times 10 years) 120. This study used the pooled panel regression technique. This implies that the 120 observations are pooled together before the regression is run, thus neglecting the time series nature and cross sectional nature of the data. Specifically, the following findings were made: that non-performing loan has a negative significant impact on the DMBs performance in Nigeria; that capital adequacy does not have any impact on DMBs performance; that leverage does not have any impact on the DMBs performance; and that loan loss provision has a positive significant impact on the DMBs performance of in Nigeria. Following the findings from this study the following recommendations were made: that DMBs should adequately engage in the effective management of it loan in order to yield positive return and reduce non- performing loans; that DMBs should maintain the statutory minimum reserves of capital to avoid bank runs and the apex regulatory authority should supervise and monitor banks to ensure compliance; among others.

This study investigates the impact of credit risk management on the performance of Nigerian banks, focusing on three key variables: Non-Performing Loan Ratio (NPLR), Loan Loss Provisioning (LLP), and Collateralization Ratio (CR). Using descriptive statistics, correlation, regression analysis, and diagnostic tests, the findings reveal: •NPLR negatively affects bank performance, as higher non-performing loans reduce profitability and asset quality. •LLP also has a significant negative impact, indicating that excessive provisioning for potential loan losses constrains profitability. •CR, however, positively influences performance, as higher collateralization mitigates credit risk and enhances financial stability. •Diagnostic tests confirm the reliability of the data and model. The study concludes that effective credit risk management is essential for improving bank profitability and recommends stricter credit assessments, balanced provisioning policies, and leveraging technology for better loan management. These findings align with prior research emphasizing sound credit risk practices to enhance financial stability