FIRM

This study examines the effect of firm-specific attributes on the financial reporting quality of banks in Nigeria, focusing on firm size, profitability, board independence, audit committee effectiveness, and leverage. Anchored on Agency Theory, Signaling Theory, and Stakeholder Theory, the study explores how internal characteristics influence managerial incentives, stakeholder communication, and governance mechanisms to ensure transparent and reliable financial reporting. Using panel data from 12 Nigerian deposit money banks over the period 2018 to 2023, the study employed the Fixed Effect Method for estimation alongside Hausman tests, residual cointegration tests, and cross- section dependence tests to analyze the relationships between variables. The findings indicate that firm size and leverage negatively affect financial reporting quality, while profitability, board independence, audit committee effectiveness, and ownership positively influence reporting quality. Hypothesis testing revealed that firm size and leverage significantly impact reporting quality, whereas profitability, board independence, and audit committee effectiveness demonstrate strong positive relationships with high- quality disclosures. These results align with previous empirical studies and reinforce the importance of governance mechanisms and firm characteristics in promoting credible financial reporting. The study recommends strengthening internal governance structures, optimizing board and committee composition, and enhancing managerial accountability to improve financial reporting quality in Nigerian banks. Keywords: financial reporting quality, firm-specific attributes, board independence, audit committee effectiveness, leverage, firm size, profitability, Nigerian banks, Fixed Effect Method

This study examined Religiosity and Tax compliance in Nigeria, focusing on Taxpayers in Benin city, including employees and self-employed individuals from Christian, Islamic and Traditional religious backgrounds. The research explored the extent to which religious beliefs, values, and moral teachings influence individuals' willingness to comply with tax obligations. Using a questionnaire based survey, data were collected from respondents, and statistical analysis were conducted to assess the relationship between religiosity and tax compliance behavior. The findings of this study highlight the role of religious teachings, ethical convictions, and spiritual beliefs in shaping taxpayer's attitudes towards compliance. Additionally, the study evaluates whether religiosity serves as a motivating factor for voluntary tax compliance or if it is overshadowed by other determinant trust, enforcement mechanisms, and Socio-economic factors. The study also integrates perspectives from both the Bible and the Qur'an to provide a theological understanding of taxation and compliance. The results contribute to policy discussions on Tax administration by offering insights into how religious values can be leveraged to enhance voluntary tax compliance. The study recommendations that tax authorities consider faith-based approaches in tax education and public awareness campaigns to improve compliance rates.

This study investigates the impact of forensic accounting practices on corporate governance in Nigerian manufacturing companies. Specifically, it examines how fraud detection, forensic data analytics, internal control reviews, and litigation support influence transparency, accountability, and board oversight. A survey research design was adopted, and data was collected from 275 respondents, including auditors, forensic accountants, finance managers, and other professionals. The data were analyzed using descriptive statistics and regression analysis. The findings reveal that fraud detection significantly enhances financial reporting integrity and
discourages financial misconduct, while forensic data analytics improves decision-making speed, risk assessment, and transparency. Reviewing internal controls was identified as the most influential factor, strengthening accountability and reducing opportunities for fraud. Additionally, forensic accounting support for litigation and investigations was found to improve compliance enforcement and ethical governance practices. Regression results confirmed that forensic accounting practices collectively have a significant positive effect on corporate governance (R = 0.488, R² = 0.238, p < 0.05).
The study concludes that forensic accounting is a critical mechanism for enhancing corporate governance by promoting transparency, accountability, and stakeholder confidence. It recommends that organizations institutionalize forensic auditing, adopt advanced data analytics tools, strengthen internal control reviews, and engage forensic experts in litigation and compliance processes.

This study examined firm attributes and audit quality. The research aimed at assessing the impact of firm attributes on audit quality, identify key indicators of audit quality and evaluate the relationship between various variables of firm attributes and audit quality. Secondary data were collected from a target population which is made up of 13 deposit money banks that are currently quoted on the Nigeria Exchange Group for a period of 6years ranging from 2018 to 2023 using the annual report and accounts specifically the preliminary pages and financial statements. The study adopted a descriptive research design, with data analyzed using mean, median, standard deviation, skewness and urtosis.The analysis includes descriptive statistics, correlation analysis, and regression results to determine the nature and significance of the relationships among the variables. Based on the findings, the study concludes that firm attributes have limited influence on audit quality, as most of the independent variables were not statistically significant in the regression model. This suggests that other factors, such as corporate governance mechanisms, regulatory frameworks, and auditor independence, may play a more substantial role in determining audit quality. while firm size, leverage, and audit firm size showed some level of association with audit quality, the results were not strong enough to draw definitive conclusions. These findings align with some previous studies that suggest firm-specific characteristics may not be the sole determinants of audit quality. Instead, audit quality may be more influenced by external regulatory oversight, the ethical conduct of auditors, and industry-specific factors. The study highlights the need for a broader approach to improving audit quality, considering governance structures, audit standards, and stakeholder expectations.