DETERMINANTS

The objective of the study is to examine determinants of audit risk. In a bid to achieve the objectives of this study, the annual reports of the financial institutions in the Nigerian Exchange Group are stated in the period of 2019 to 2024. The method used in analyzing the data gathered for the study was the Panel least square regression technique. The findings provided that audit firm size is significantly related to audit risk in Nigeria. The study also revealed that audit tenure is not significantly related to audit risk in Nigeria. Audit expertise is significantly related to audit risk in Nigeria. The study also revealed that audit client risk is insignificantly related to audit risk in Nigeria. In terms of significance, audit firm size exhibited a negative relationship; while audit tenure, audit expertise and audit client risk exhibited a positive relationship with audit risk in Nigeria.

among households was 383 (76.6%). Food insecurity was higher among respondents aged ≥65 years (86.4%; p = 0.010), married respondents (85.7%; p = 0.004), those with primary education (95.3%; p < 0.001), retired respondents (94.3%; p = 0.017), and those with skill level 2 (85.8%;p < 0.001). It was also higher in households with monthly income ≤ ₦180,000 (84.1%; p < 0.001)and monthly food expenditure ≤ ₦100,000 (82.5%; p < 0.001), and among respondents with good perception of food insecurity (81.5%; p = 0.008). Married respondents had higher odds of food insecurity (OR = 2.135; p = 0.008). Higher education (OR = 0.272; p = 0.017), employment (OR = 0.210; p = 0.012), higher skill level (OR = 0.458; p = 0.001), and home ownership (OR =0.592; p = 0.040) were associated with lower odds, while increasing number of children increased the odds of food insecurity (OR = 1.236; p = 0.047). Overall, 57.2% of respondents had good knowledge of food insecurity, and 52.0% had a good perception of food security.Knowledge of food insecurity was associated with marital status, where a higher proportion of respondents who were not married had good knowledge (66.4%; p = 0.020). Higher proportions of respondents with monthly household income ≤ ₦180,000 (63.3%; p = 0.003) and those who spent ≤ ₦100,000 on food (61.7%; p = 0.010) had good knowledge of food insecurity. Marital status was associated with lower odds of good knowledge (OR = 0.505; p = 0.007). Higher education increased the odds of good knowledge (OR = 2.351; p = 0.005), while higher skill level reduced the odds of having good knowledge (OR = 0.657; p = 0.036). Perception of food insecurity was associated with level of education, where a higher proportion ofrespondents with tertiary education had good perception (55.7%; p < 0.001). A higher proportion of respondents with access to a nearby food market also had good perception (55.0%; p < 0.001). Higher education increased the odds of good perception (OR = 3.380; p < 0.001), while access to a nearby food market increased the odds of good perception (OR = 2.777; p < 0.001). Food

This study examined accountants’ perceptions, challenges, and readiness toward the adoption of disruptive technologies in Nigeria, focusing on how factors such as perceived usefulness, ease of use, training and support, perceived risk, and organizational readiness influence technology acceptance. The study adopted the Technology Acceptance Model (TAM) as its theoretical foundation, emphasizing the interaction between perceived usefulness and perceived ease of use in determining technology adoption behavior. A structured questionnaire was administered to 383 ICAN and ANAN members. The data collected were analyzed using descriptive and inferential statistics, including multiple regression analysis, with the aid of the Statistical Package for the Social Sciences (SPSS, version 25). Findings revealed that perceived usefulness and ease of use significantly enhance accountants’ acceptance and utilization of disruptive technologies. Additionally, training availability, top management support, and organizational readiness were found to positively influence technology adoption, while perceived risks such as job insecurity and data privacy concerns had a negative but statistically significant relationship with adoption. The study concluded that accountants’ readiness to embrace disruptive technologies largely depends on adequate organizational infrastructure, supportive leadership, and effective digital competency development. It recommended that accounting bodies and firms invest in continuous digital upskilling programs, strengthen technological support systems, and promote innovation-driven cultures to maximize the benefits of emerging technologies in accounting practice.

Background: Patient safety is a fundamental component of quality healthcare and an essential aspect of healthcare training. Medical errors and preventable adverse events remain major causes of morbidity and mortality globally, particularly in low- and middle-income countries such as Nigeria. Adequate knowledge and positive perceptions of patient safety are important for promoting safe clinical practice and reducing preventable harm. However, gaps in patient safety education and training continue to exist among medical and nursing students. Objective: This study assessed the knowledge, perception and determinants of patient safety among medical and nursing students in the University of Benin (UNIBEN), Benin City, Edo State. Methods: A descriptive cross-sectional study was conducted among 420 consenting medical and nursing students in the University of Benin selected through a stratified sampling technique. Data was collected using a structured, self-administered questionnaire adapted from the WHO Patient Safety Curriculum Guide and the Attitudes to Patient Safety Questionnaire III (APSQ-III). The questionnaire assessed respondents’socio-demographic characteristics, knowledge of patient safety, perception toward patient safety, and determinants influencing patient safety knowledge and perception. Data collected was analyzed using IBM SPSS version 27.0. Descriptive statistics such as frequencies, percentages, means and standard deviations were used to summarize the data. Chi-square test and multivariable analysis were used to determine associations and predictors of patient safety knowledge and perception. Statistical significance was set at p < 0.05. Results were presented in tables, charts and prose. Results: A total of 420 respondents participated in the study, with a mean age of 22.2 ± 2.6 years. Most respondents, 383 (91.2%) had heard of patient safety with lectures 298 (71.0%) and clinical postings 273 (65.0%) being the major sources of information. Three hundred and eighty-nine (92.6%) of respondents had good knowledge of patient safety. Respondents residing off-campus were significantly less likely to have good knowledge of patient safety compared to those living in school hostels (OR = 0.376, 95% CI: 0.145-0.974, p = 0.044), while respondents who had not heard of patient safety were about 92% less likely to have good knowledge compared to those who were aware (OR = 0.081, 95% CI: 0.029-0.227, p < 0.001). Overall, 273 (65%) had positive perception of patient safety. Majority agreed that patient safety is a global issue (92.4%), most clinical errors are preventable (92.6%), patient involvement improves safety (93.3%) and teamwork reduces errors (88.8%). Respondents sponsored by parents were about three times more likely to have positive perception compared to those who sponsored themselves (OR = 3.296, 95% CI: 1.325-8.194, p = 0.010). Determinants influencing patient safety included supervisory emphasis on patient safety (96.7%), integration of safety concepts into lectures and training (87.1%), adequate clinical training (71.7%), practical teaching methods (97.9%), and personal motivation (86.7%). Conclusion: Medical and nursing students in the University of Benin demonstrated generally good knowledge and positive perceptions of patient safety. Despite this, gaps still exist in system-based understanding of patient safety. Strengthening patient safety education through improved curriculum integration and simulation-based learning is recommended to further promote patient safety culture among future healthcare professionals.

This study examines the factors influencing environmental disclosure among oil and gas companies in Nigeria. It adopts an ex-post facto research design with a longitudinal approach, utilizing panel data spanning eleven (11) financial years (2014–2024) from oil companies listed on the Nigerian Exchange (NGX). The variables investigated include leverage, firm size, profitability, audit firm type, financial constraint, and firm age. The findings reveal that leverage, profitability, firm size, audit firm type, firm age, and financial constraint all have no significant effect on the level of environmental accounting disclosure by oil and gas companies in Nigeria. Based on these results, the study recommends that future research should consider a broader sample of companies and incorporate additional variables beyond those used in the current model, to provide a more comprehensive understanding of the determinants of environmental disclosure in the Nigerian oil and gas sector.

Background: Hepatitis B Virus (HBV) infection is a potential occupational biological hazard to medical and nursing students who are frequently exposed to blood and bodily fluids during clinical rotations, and the Hepatitis B vaccine is one of the most effective and safest prevention measures. Objectives: This study aimed to assess and compare the knowledge, attitude, and uptake of the Hepatitis B vaccination, including its determinants, among medical and nursing students at the University of Benin, Edo State, Nigeria. Methodology: A comparative cross-sectional study was conducted from December 2024 to March 2026, among 646 respondents, comprising 324 medical students and 322 nursing students. A multistage sampling technique was used to select students across preclinical and clinical levels. Data was collected using a pretested, structured, self-administered questionnaire and analysed using SPSS version 25. Bivariate (Chi-square) and multivariate (Binary Logistic Regression) analyses were utilised, with statistical significance set at p < 0.05. Results: The mean age of the respondents was 22.47 ± 2.72 years. Overall, 83.0% of respondents demonstrated good knowledge of Hepatitis B and its vaccination, while 17.0% had poor knowledge. Most respondents (91.0%) exhibited a positive attitude, which was strongly predicted by good knowledge (OR = 4.078; p < 0.001). However, actual vaccination uptake was critically low, with 73.8% of students remaining completely unvaccinated and only 10.7% having completed the three-dose series. Logistic regression showed that clinical exposure significantly predicted good knowledge (p < 0.001), while course of study predicted vaccination uptake, with medical students significantly more likely to be vaccinated than nursing students 15 (OR = 2.035; p = 0.022). Lack of awareness of vaccination centres (42.1%), vaccine cost (28.9%), and lack of time (26.4%) were reported as the major barriers to vaccination. Conclusion: Despite possessing high theoretical knowledge and a positive attitude towards the HBV vaccine, the actual vaccination practice among medical and nursing students is critically inadequate. Systemic barriers, specifically cost and logistical challenges, are the primary barriers preventing positive attitudes from translating into practice. Strengthening targeted awareness campaigns, subsidising vaccine costs, and integrating proactive vaccination policies into the curriculum will enhance uptake and optimise occupational safety during clinical training.

BACKGROUND: Patent medicine stores and vendors frequently serve as the first point of care for many individuals across Nigeria, particularly in semi-urban and rural areas. Although measures exist to regulate their practices, their widespread utilisation for primary health services remains a major public health consideration. OBJECTIVES: This study assessed the utilisation of patent medicine stores and vendors (PMVs) for health services among residents of Ovia North East Local Government Area, Edo State. METHODOLOGY: A descriptive cross-sectional study was conducted among 550 residents of Ovia North East Local Government Area, Edo State. Respondents were selected using a multi-sampling method. Data were collected using a structured, interviewer-administered questionnaire and analysed using IBM SPSS version 27.0. The level of significance was set at p < 0.05. RESULT: The mean age of respondents was 29.0±13.5 years, with 304 (55.3%) females and 392 (71.3%) single. Regarding types of health services utilised, malaria treatment was the most frequently sought service 507 (92.2%), followed by headache or pain relief 463 (84.2%) and fever management 441 (80.2%). In contrast, services such as family planning 111 (20.2%), reproductive health advice 111 (20.2%), and treatment of sexually transmitted infections 63 (11.5%) were markedly underutilised. Perceived benefits of PMV patronage included shorter waiting times 407 (74.0%), closer proximity 394 (71.6%), and extended operating hours 339 (61.6%), while major perceived risks were delay in proper medical care 277 (50.4%), sale of medicines without prescription 257 (46.7%), and insufficient vendor training 249 (45.3%). Factors significantly associated with utilisation were proximity to home 385 (70.0%), extended operating hours 341 (62.0%), previous positive experience 338 xvii (61.5%), and cost of services 324 (58.9%). Overall, 364 (66.2%) respondents were satisfied with PMV services, with male residents demonstrating significantly higher satisfaction 180 (73.2%) and willingness to recommend 194 (78.9%) than females with 184 (60.5%) and 193 (63.5%,) respectively. CONCLUSION: Majority of the respondents utilised patent medicine stores for health services, with malaria treatment being the most sought-after care. Accessibility and convenience were the primary drivers of this health-seeking behavior, despite a clear awareness of clinical risks. Satisfaction remained high, especially among male residents. Formal integration, targeted training, and strengthened regulatory oversight are urgently needed to improve the safety and quality of care provided by PMVs.

Background: Physical disabilities resulting from stroke, spinal cord injury (SCI), and traumatic brain injury (TBI) pose significant challenges to affected individuals, yet comparative assessments of these conditions remain limited in Nigeria. Understanding the determinants of disability in these populations is crucial for developing targeted rehabilitation strategies. Aims: This study aimed to compare the level of physical disability and its determinants among stroke survivors, SCI patients, and TBI patients, providing insights into their unique rehabilitation needs. Methods: A cross-sectional study was conducted involving 60 participants (20 per group). Data on demographic and health variables were collected using structured questionnaires and validated tools, including the WHO Disability Assessment Schedule (WHODAS 2.0), Berg Balance Scale (BBS), and Mini-Mental State Examination (MMSE). One-way ANOVA was used to identify significant differences among groups. Results: The mean age of participants was 56.27 ± 10.70 years, with a mean condition duration of 5.60 ± 6.85 years the average score for the general health status (GS) was 32.05 ± 9.0. The WHO Disability Assessment Schedule (WHODAS) had a mean score of 21.65 ± 13.6. WHODAS scores suggested moderate disability across groups, with SCI patients showing higher scores, although not statistically significant (p = 0.053). Cognitive function remained preserved across all groups, as evidenced by high MMSE scores (mean: 29.97). the mean PHQ score was 5.70. ±4.3, the mean for PSS was 18.95 ±6.3, the mean BBS was 28.62 ±24.27. Conclusion: SCI patients exhibit greater impairments in balance and mobility compared to stroke and TBI patients.

Background: The prevalence of mental health disorders is on the rise, significantly impacting health, social dynamics, and human rights, and causing substantial consequences globally. Among these mental health challenges, depression stands out as a pervasive issue, especially affecting university students. Purpose: This study aims to evaluate the knowledge, prevalence, and influencing factors related to depression among undergraduate students at the University of Benin in South-South Nigeria. Material and Methods: This cross-sectional study, conducted at the University of Benin, Nigeria, aimed to assess depression among full-time undergraduate students. Utilizing a multi- stage sampling technique, 460 students were selected. Data collection involved a structured questionnaire covering socio-demographics, knowledge of depression, prevalence (using PHQ-9), and associated factors. Ethical considerations were addressed, including confidentiality measures. Results will contribute to understanding the prevalence of depression and associated factors among university students. Results: The ages of respondents were between 15-39 years and 269 (58.5%) of respondents were within the age group of 20-24 with the mean age being 23.5. More than half 253(55.0%) of the respondents were females while males constituted 207 (45.0%) of the respondents. Among the respondents, 104 (22.6%) were in 200L, 120 (26.1%) in 300L, 119 (25.6%) in 400L, 78 (17.0%) in 500L and 39 (8.5%) in 600L. Overall knowledge score for depression was good (66%). There was a significant relationship between knowledge of depression and study level (χ 2 =9.533, p=0.048) of the respondents. The prevalence of depression among the respondents was 239 (52%). The risk factors that were 1 significantly related were alcoholism, use of psychoactive drugs, heartbreak, sexual abuse, poor interpersonal relationships with colleagues, financial problems, and death of a loved one, as well as long stay in school, previous personal and family history of depression, and failed examinations. Conclusion: The knowledge of depression among undergraduates is notably high, with a disturbing prevalence, with risk factors ranging from environmental, socioeconomic, medical, psychological, academic, and familial factors.

Sports facilities and equipment are key in ensuring proper training and improving the performance levels of athletes and other sports participants. This study was carried out to assess the provision and utilisation of sports facilities as determinants of success in selected competitive sports. The University of Benin was selected as the study area and the adequacy and quality level of
available facilities and equipment for various sports was assessed. The survey research design was employed and data was collected from a total of 100 participants using structured questionnaires designed by the researcher. Data collected was analysed using simple frequencies and percentages and presented in tables. The results of the study revealed that inadequate facilities for sporting activities cause a lack of interest in participation and that modification of certain equipment to suit the needs of the athlete can improve performances. It has also been revealed that supervision of training using facilities, maintenance and repair of equipment contribute to better performance in competitive sports. Generally, there is an indication that the availability of adequate sporting facilities and equipment is essential for success in competitive sports. The facilities for most sports were
judged to be inadequate. However, the quality of the available facilities was deemed to be generally good. Based on the findings of the study, it is therefore concluded that the provision
and utilisation of sports facilities is a determinant of success in selected competitive sports.