O.T. ASHAFOKE

This study examined the relationship between workplace toxicity and employees’ performance in virtual organisations in Lagos State. Virtual organisations have become an increasingly prominent feature of the modern business landscape as technological advancements, global connectivity and digital work platforms continue to redefine the nature of organisational operations. It is aimed at determining how workplace bullying influences employee performance; ascertaining the relationship between workplace harassment and employee performance; examining the extent to which toxic leadership influences employee performance; and ascertaining whether cyber incivility affects employee performance in virtual organisations in Lagos State. Four dimensions of workplace toxicity, which are: workplace bullying, workplace harassment, toxic leadership and cyber incivility in relation to employees’ performance, were examined. The study specifically adopted a descriptive survey research design to gather information from primary sources, using structured questionnaires administered to employees in the selected virtual organisations in Lagos State. A total number of three hundred and sixty-four (364) valid responses were collected from employees in the selected virtual organisations. The data gathered were analysed using both descriptive and inferential statistics. Findings indicated that each dimension of workplace toxicity examined, which are workplace bullying, workplace harassment, toxic leadership and cyber incivility, was significantly and positively associated with employees’ performance among the respondents. The analysis demonstrates a very strong association between the independent variables (workplace toxicity) and employees’ performance, as indicated by the correlation coefficient (R) of 0.872. This value signifies a very strong positive linear relationship. Furthermore, the coefficient of determination (R²) is 0.746, indicating that only 74.6% of the variance in employees’ performance is explained by the predictors. Based on these results, it is recommended that the organisation strengthen internal policies that address harassment, enforce fair treatment among staff, and develop transparent reward systems that minimise favouritism. In addition, the organisation should recommend continuous employee counselling, improved supervisory conduct, and policy reforms targeting toxic managerial practice

The study examined the effect of auditing practices on fraud prevention in the Nigerian
banking sector, adapting the model of Internal Control System and Fraud Prevention of
Quoted Financial Services Firms in Nigeria: A Smart PLS-SEM Approach (Ogwiji &
Lasisi, 2022) as its conceptual framework. The study focused on how internal control
systems, fraud risk assessment, control testing, and substantive testing influence fraud
prevention among Deposit Money Banks. A survey research design was adopted, and
data were collected through structured questionnaires administered to 384 respondents
across the Nigerian banking industry. The data were analyzed using descriptive statistics, correlation, and Ordinary Least Squares (OLS) regression. Results revealed that all four
auditing dimensions had significant positive effects on fraud prevention, with substantive
testing showing the strongest influence. The regression model (R² = 0.734, F = 159.386, p
< 0.05) confirmed that auditing practices collectively explained 73.4% of the variation in
fraud prevention. The study concludes that effective auditing mechanisms are essential
for reducing fraudulent activities and enhancing financial integrity in Deposit Money
Banks, and recommends strengthening internal controls, continuous risk assessments, technology-driven audit processes, and auditor independence to ensure sustainable fraud prevention in Nigeria’s banking sector