INSTITUTIONS

The purpose of this study to carry out assessment on peer tutoring method of teaching accounting courses in Nigerian Universities: A case study of University of Benin.. This research adopted descriptive survey design. The target population for this study consist of 189 (one hundred and eighty-nine) full time final year (400 level) students in Department of Vocational and Technical Education, Faculty of Education, University of Benin. A sample size of 100 (one hundred) students was used for this study. The purposive sampling technique was used to select twenty-five (25) students from the four (4) course area in VTE. The validity of instrument was ascertained by the researcher’s supervisor and the questionnaire was analyzed using Mean and standard deviation. A reliability coefficient of 0.79 was obtained indicating that the instrument was reliable. The findings indicated that peer tutoring method of teaching had been used in teaching accounting courses to accounting education students to a low extent and accounting education students’ attitude towards the use of peer tutoring method of teaching accounting course is negative Based on these findings, it was recommended that school authorities and educational administrators should ensure that peer tutoring instructional strategies are integrated into the university accounting education curriculum and seminars, conferences, and workshops should be organized for teachers. This would help improve their knowledge and skills of peer tutoring instructional strategy in order to achieve effective implementation.

This study examined the effect of audit quality on the financial performance of public sector institutions in Nigeria. Specifically, it investigated the relationships between audit independence, audit competence, compliance with auditing standards, and financial performance. A descriptive survey design was adopted, and primary data were collected through structured questionnaires administered to 384 respondents drawn from key public institutions, including the Federal Inland Revenue Service (FIRS), public universities, and government ministries and agencies. The data were analyzed using Ordinary Least Squares (OLS) regression to determine the direction and significance of the relationships among the variables. The findings revealed that audit independence had a positive but statistically insignificant effect on financial performance, while audit competence showed a negative and insignificant relationship. However, compliance with auditing standards exhibited a positive and statistically significant effect on financial performance, emphasizing the importance of adherence to professional guidelines in enhancing transparency and accountability. The study concluded that compliance with audit standards plays a vital role in improving the financial performance of public sector institutions. It recommended that government agencies strengthen auditor independence, enhance professional competence through continuous training, and enforce strict compliance with auditing standards to promote credible financial reporting and accountability in Nigeria’s public sector

This study determined the assessed the contribution of traditional institution to adult education in Orhionmwon local Government area of Edo State. Four research questions and one null hypotheses were raised to guide the study. The study employed a descriptive survey research design. The population of study constitutes all the practitioners of traditional institutions in Orhionmwon Local Government area Benin City, Edo State. The study adopted the sample selected using a stratified and a simple random sampling technique to select a sample of 65 practitioners selected across the political wards that exist in Orhionmwon for the study. The instrument used for data collection was a structured questionnaire titled: Contributions of Traditional Institutions to Adult Education Questionnaire (CTIAEQ). It was however subjected to face validity by the researcher’s supervisor and one other expert in the Department of Adult and non-formal Education, Faculty of Education, University of Benin. The reliability was determined using the internal consistency method which was measured using Cronbach alpha statistic. The instrument was administered to business education students in University of Benin who are not part of the sample to be used for this study but are part of the population of the study. However, the instrument yielded an alpha value of 0.76. The data collected were analyzed using mean (x), standard deviation (SD), and two sample independent Fisher z using Statistical Packages for the Social Science (SPSS). The study found that in the first place people indicated that traditional institutions provided in the area include Benin, Iteskiri, Hausa, Igbo, Ora, Urhobo, Isoko, Esan, traditional institutions, the respondents were unanimous that these traditional institutions are the most prevalent of the line of authority provided in the area in promoting rural development and adult education programmes. Based on the findings of the study, the following recommendations were made: In the first place, it was found that the members of the traditional ruling council were fairly satisfied with the implementation of the programmes, efforts should be intensified to ensure the implementation of the adult education programmes by traditional institutions is carried out according to specifications and laid down guidelines amongst others.