SAMUEL UMANAH

The study examined the determinants of environmental disclosures in the Nigerian oil and gas sector. Secondary data was retrieved from the corporate annual reports of the sampled companies. Descriptive statistics, ordinary lease square, analysis, endogenuity test, fixed and random effect estimation, Hausuan tests were all carried out. Regression tests such as normality, multicolliinsarity, heteroskidasticity and serial correlation were also carried out, the study revealed that profitability exerted a positive and statistically
significant impact on environmental disclosure, leverage exerted a negative impact but statically significant. Company size has no significant impact. There is a significant evaluating effect of foreign domestic ownership ratio on the relationship between firm size, lavage, financial performance and environmental disclosures. We therefore recommend that firms doing well financially should pay more attention to environmental reporting, firms irrespective of their leverage level should improve their environmental performance; both small and big firms should improve their environmental performance and that, the presence of more foreign-domestic ownership will lead to more robust disclosures of environmental issues.

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