FACULTY OF MANAGEMENT SCIENCES

The broad objective of this study was to examine the relationship between green disclosure and firm performance in the Nigerian Exchange Group The method used in the research is the ordinary least square and the content analysis of the annual reports of individual firms. In this case, the researchers analyzed the annual reports of the selected firms to identify the type and extent of green information that was disclosed. The study found that green disclosures (ENVD) have a statistically significant positive impact on financial performance (ROA). This is evidenced by the statistically significant coefficient of ENVD in the regression model (-0.0019, p-value = 0.0749). Additionally, the correlation matrix revealed a positive but weak correlation between ENVD and firm size (FSIZE), suggesting that larger firms tend to disclose more green information. It is therefore recommended that firms should disclose more green information to have better financial performance.

This study examined the impact of green accounting practices on the corporate sustainability and financial performance of listed consumer goods companies in Nigeria between 2019 and 2024. The study specifically investigated the influence of environmental disclosure, environmental expenditure, and green investment on firm value, measured by market price per share, while controlling for firm size. Secondary twenty-one listed consumer goods firms and analysed using descriptive statistics, correlation analysis, and panel regression models. The results revealed that environmental disclosure and environmental expenditure had positive but statistically insignificant effects on firm value, indicating that transparency and environmental spending have not yet translated into measurable financial gains within the Nigerian context. Conversely, green investment exhibited a positive and statistically significant relationship with firm value, suggesting that firms that invest in renewable energy, waste management, and energy-efficient technologies experience higher market valuations. Firm size also showed a significant positive influence on firm value, implying that larger firms are better equipped to adopt and benefit from sustainability practices. The study concludes that while environmental disclosure and expenditure are important for compliance and legitimacy, green investment remains the most effective driver of firm value and corporate sustainability. It recommends that firms should prioritise green investment initiatives, improve the quality of sustainability disclosures, and view environmental expenditure as a long-term strategicinvestment. Policymakers are urged to strengthen reporting frameworks and create incentives that promote transparent green accounting practices

This study investigates the impact of financial innovation on the Nigerian banking industry, with a focus on its effects on customer satisfaction, retention, and patronage, as well as the challenges customers face when using innovative banking services. A total of 200 questionnaires were distributed among bank customers in Benin City, Edo State, of which 100 were completed and analyzed using SPSS version 20.0, employing both descriptive statistics and regression tests. The findings indicate that financial innovation significantly enhances customer satisfaction (B = 0.666, t = 16.821, p = .000) and influences customer patronage (B = 0.152, t = 2.815, p = .005), but has an insignificant impact on customer retention (B = 0.085, t = 1.223, p = .222). Moreover, the study reveals notable challenges including technical issues, security concerns, delays in transaction processing, and slow complaint resolution. Based on these results, it is recommended that banks continue to invest in user-friendly digital platforms, integrate personalized customer relationship management strategies to improve retention, employ targeted marketing to enhance patronage, and upgrade their IT infrastructure to address operational challenges.

This study examined the effect of automation technologies on auditing practices in Nigerian Small and Medium Enterprises (SMEs). Specifically, it investigated the impact of Machine Learning, Artificial Intelligence, Robotic Process Automation, Cloud-Based Accounting Systems, and Blockchain Technology on audit efficiency, accuracy, and reliability. A structured questionnaire was administered to accounting and auditing professionals, and 360 valid responses were analyzed using multiple linear regression. The findings revealed that all five automation technologies had significant positive effects on auditing practices, indicating that the adoption of these tools enhances audit quality, reduces human error, and improves compliance with auditing standards. The study concludes that automation technologies are reshaping the auditing landscape, enabling auditors to focus on higher-value analytical tasks. It recommends that SMEs in Nigeria invest in digital audit tools and capacity-building initiatives to strengthen audit processes and maintain competitive advantage in a technologydriven environment.

This study explores the extent to which AI-driven tools such as machine learning, natural language processing, and data analytics enhance auditors’ ability to detect anomalies, assess risks, and provide deeper insights into financial statements. AI’s capacity to process vast datasets in real time reduces human error, strengthens fraud detection, and enables auditors to focus on judgment-intensive tasks, thereby improving audit quality. Moreover, automation of repetitive audit procedures accelerates workflow, minimizes costs, and enhances overall efficiency. However, the adoption of AI also raises concerns about data security, auditor independence, ethical implications, and the need for continuous skill development. This paper argues that while AI does not replace professional skepticism and human judgment, it serves as a powerful enabler that reshapes auditing practices toward greater reliability, transparency, and efficiency. The findings contribute to ongoing debates on the future of auditing and provide practical insights for regulators, practitioners, and stakeholders.

This study explores the extent to which AI-driven tools such as machine learning, natural language processing, and data analytics enhance auditors’ ability to detect anomalies, assess risks, and provide deeper insights into financial statements. AI’s capacity to process vast datasets in real time reduces human error, strengthens fraud detection, and enables auditors to focus on judgment-intensive tasks, thereby improving audit quality. Moreover, automation of repetitive audit procedures accelerates workflow, minimizes costs, and enhances overall efficiency. However, the adoption of AI also raises concerns about data security, auditor independence, ethical implications, and the need for continuous skill development. This paper argues that while AI does not replace professional skepticism and human judgment, it serves as a powerful enabler that reshapes auditing practices toward greater reliability, transparency, and efficiency. The findings contribute to ongoing debates on the future of auditing and provide practical insights for regulators, practitioners, and stakeholders.

In Nigeria, taxation plays a vital role in generating revenue for the government to fund public goods and services. However, tax evasion and non-compliance have remained significant challenges, resulting in substantial revenue losses. The current study examined tax audit effectiveness and tax compliance in Nigeria. The main purpose of the study was to examine the extent to which tax audit effectiveness impacts on tax compliance. Thereby reducing tax evasion. The study employed a descriptive survey research design, with respondents drawn from staff members of the Federal Inland Revenue Service (FIRS) in Benin City, Edo State. A sample of 84 respondents were selected from a total population of 538 using the Taro Yamane’s sample size determination formula at 10% standard error of estimates. Data obtained from the study were analyzed using descriptive statistics, simple percentages and frequency. Result obtained from the study revealed that the effectiveness of tax audit significantly impacts on tax compliance. Similarly, the findings shows that audit frequency, audit quality, and the penalty imposed on defaults, significantly impacts on tax compliance. Based on the findings of the study, it is concluded that despite the relative significance of effective tax audit on tax compliance, the process is bedeviled with a number of challenges such as inadequate enforcement mechanisms, corruption, and a lack of taxpayer education. Following the findings of the study, it is recommended that, audit firms should ensure auditors’ independence and adherence to professional standards, while also implementing advanced data analytics and automated systems can streamline the audit process, making it more efficient and reducing opportunities for corruption. More so, tax enforcement agencies should implement stringent penalties for tax evasion and ensuring their consistent application can deter non- compliance.

This study investigates the impact of business behavior on the purchase of insurance policies among businesses in Nigeria, with a focus on small and medium-sized enterprises (SMEs) and corporate organizations. Specifically, the study examines the effects of risk perception, trust in insurance companies, cost considerations, and awareness and education on insurance adoption. A descriptive survey research design was employed, and data were collected from 200 respondents using structured questionnaires. Descriptive statistics were used to summarize respondents’ demographic characteristics and perceptions, while inferential analysis, specifically multiple linear regression, was employed to test the hypothesized relationships. The results indicate that risk perception, trust in insurance companies, cost considerations, and awareness and education significantly influence the adoption of insurance policies among businesses. Risk perception and awareness were identified as strong positive predictors of insurance purchase, while high cost was a limiting factor. The study concludes that behavioral factors play a pivotal role in shaping businesses’ insurance decisions and recommends strategies for insurance providers and policymakers to enhance trust, improve awareness, and make insurance more accessible and affordable. The findings provide valuable insights for enhancing insurance penetration, promoting risk management, and supporting the sustainability of businesses in Nigeria

This study examines the effect of Management Information Systems (MIS) on the financial performance of insurance companies in Nigeria. The study specifically investigates how MIS investment, digital claims processing systems, automation of underwriting processes and net premium income generated through MIS influence the performance of listed insurance firms. An ex-post facto research design was adopted, using secondary data extracted from the annual reports of ten insurance companies listed on the Nigerian Exchange Group (NGX) covering the period 2012-2024. The descriptive analysis revealed notable variations in ROA and net premium income across firms, while MIS-related variables showed moderate stability. The correlation and panel regression results indicate that MIS investment, digital claims processing systems, underwriting automation and net premium income have positive effects on the financial performance of insurance companies, with some variables showing statistically significant influence. The findings suggest that effective deployment of MIS enhances operational efficiency, strengthens decision- making, improves claims management and supports revenue growth. The study concludes that MIS is a strategic tool for improving financial performance in the Nigerian insurance industry. It recommends that insurance companies increase investment in modern MIS infrastructure, expand digital claims processing and strengthen automation of underwriting processes to remain competitive and improve profitability. Additionally, regulators such as NAICOM should encourage greater digital adoption to enhance transparency and industry efficiency

This study examined the influence of brand loyalty factors on customer retention strategies in the fashion industry in Delta State, Nigeria. Four major determinants of brand loyalty brand communication, social influence, service innovation, and loyalty programmes were analysed to assess their impact on customers’ continued patronage of fashion brands. Data were obtained through structured questionnaires administered to 200 respondents and analysed using descriptive statistics, correlation, and multiple regression techniques. The findings revealed that social influence (β = 0.319, p < 0.001) and loyalty programmes (β = 0.305, p < 0.001) exerted the strongest effects on customer retention, while service innovation (β = 0.290, p < 0.001) and brand communication (β = 0.271, p < 0.001) also had significant positive impacts. An adjusted R² of 0.869 indicated that the model effectively explained customer retention outcomes among fashion consumers. The study concludes that effective social engagement, innovative service delivery, and well-structured loyalty initiatives are key to sustaining long-term customer relationships in the fashion sector. It recommends that fashion brands integrate communication, innovation, and loyalty-driven strategies to improve retention and competitiveness. The research expands knowledge on consumer behaviour in emerging markets and offers strategic insights for fashion marketers and brand managers.