IKHU-OMOREGBE GODSTIME

This study reviewed CEO characteristics and firm value in Nigeria Over the period of 2018 - 2023. The study’s objective is to examine the to examine the impact of CEO education and firm value in Nigeria, to analyze the impact of CEO religion on firm value in Nigeria, to examine the influence of CEO age on firm value in Nigeria and to investigate the effect of CEO political affiliation nd firm value in Nigeria. The Research design used in this study is the quantitative method, secondary data was collected from 50 rms sourced from the Nigerian stock exchange, the study utilised the panel data regression approach, given the nature of the ataset, the data was analysed using correlation coefficient and regression analysis. The analysis revealed several key findings regarding the factors influencing return on investment (ROI), a positive impact of education on return on investment (ROI), a positive impact of religion on return on equity (ROE), a positive impact of age on return on equity, implying that older age groups may tend to achieve higher returns, while firm size was found to have a statistically significant negative impact on return on investment. This implies that larger firms tend to experience lower returns on investment. In conclusion, the analysis provides valuable insights into the factors influencing return on investment (ROI) and return on assets (ROA), the study recommended that investors should diversify decision-making beyond education, considering factors like financial performance and market conditions. Encouraging continuous financial education can empower investors for effective market navigation. Additionally, holistic approaches integrating religion, age, and firm size with risk assessment optimize investment outcomes.

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.

This study examined the Effect of Accounting Practices on the Financial Performance of Small and Medium Scale Enterprises (SMEs) in Nigeria. The research focused on how key accounting concepts – internal controls, financial reporting, budgeting practices, and role of support – influence the sustainability, profitability, and the overall performance of SMEs. A structured questionnaire was administered to SME owners and operators, across various sectors. Data collected was analyzed to determine the relationship between accounting practices and financial performance. The findings revealed that strong internal control systems significantly improve operational efficiency, reduce fraud, and also ensure compliance with financial procedures. Financial reporting, when timely and accurate, enhances transparency, helps in the process of decision making, and builds investor confidence in SMEs. Furthermore, Budgeting was found to play a vital role in planning, and evaluation of performance, aiding SMEs manage limited resources more effectively and efficiently. Additionally, the study highlighted the critical role of government support in shaping SME performance through tax incentives or holidays, access to credit, and mandatory adoption of basic financial reporting standards. It also concluded that SMEs with sound accounting practices are better positioned to achieve financial stability, attract invetors, and also contribute meaningfully to the country’s economic growth.

Technology has advanced recently, and innovations such as blockchain, artificial intelligence (AI), and data analytics are predicted to have an impact on the auditing and accounting profession. The term "auditing" usually refers to the impartial review and assessment of a business's financial statements, which is often carried out by a third party called an auditor. According to auditor regulations, the auditor's duties include verifying that the financial statements submitted present a true and fair view and offering their opinions on the financial report. They must also provide their assessment of the firm's sustainability within a year of the audited report's date (Jeong, & Rho, 2004). Although the audit process has evolved since its inception, auditors still have to manually take samples of data and use that data to test the validity of the company’s financial statement which can be costly, draining and time-consuming. This method has also proved to be inefficient in this modern age of technology, giving room for manipulation of figures or a misleading audit report. In the past there have been cases of financial crises involving some large organizations such as Enron, WorldCom, and other elite businesses which have brought about some concerns regarding the quality of audit. Since many users of audited financial statements have different expectations of the audit function, the aftermath of these scandals has led to the identification of a perceived expectation gap in audit quality. This has resulted in a call for changes to the auditing profession in order to ensure improved audit quality (Kida, 1980). The world is 11 changing rapidly due to the presence of artificial intelligence (AI), and the field of auditing is no exception. Artificial Intelligence (AI) is defined as “the ability of a computer or machine to mimic intelligent human behaviour” and includes a broad range of methods such as robotics, computer vision, machine learning, and natural language processing (Russell & Norvig, 2016). Research is required to fully understand the promises and challenges of this revolutionary technology, which is upending established auditing processes. Artificial Intelligence has a wide-ranging and continuously growing impact on auditing. Some of the tasks for which AI-powered tools are being used for include; Data analysis, fraud detection, continuous auditing, and audit planning and reporting

This study investigates the effect of internal control mechanisms on fraud prevention among listed companies in Nigeria, focusing on four components of the COSO framework: control environment, risk assessment, information and communication, and monitoring. A descriptive survey research design was adopted, and data were collected from 384 respondents across listed firms in Edo State using a structured questionnaire. Descriptive statistics, correlation analysis, variance inflation factor (VIF) tests, and multiple regression analysis were employed to examine the relationships between the independent variables and the dependent variable. The findings revealed that control environment, risk assessment, information and communication, and monitoring each had significant positive effects on
fraud prevention, with all variables collectively explaining 57.2% of the variation in fraud prevention outcomes. These results underscore that strong ethical leadership, systematic risk identification, transparent communication, and continuous monitoring significantly enhance fraud deterrence. The findings align with Agency Theory, which emphasises the role of governance structures in mitigating opportunistic behaviour, and with Deterrence Theory, which highlights the importance of certainty and consistency in discouraging fraud. Social Norms Theory also provides complementary insights, showing that awareness and shared values foster compliance with anti-fraud practices. The study concludes that internal controls are not merely regulatory requirements but strategic mechanisms that safeguard corporate assets and promote stakeholder trust. It recommends that listed companies strengthen ethical standards, integrate risk assessment frameworks, enhance whistleblowing and reporting systems, and adopt technology-enabled monitoring to improve fraud prevention. Regulators are encouraged to intensify oversight and ensure compliance with internal control standards.

This study investigated the factors affecting voluntary tax compliance by SMEs. Specifically, the study sought to establish the effect of complexity of Nigerian tax system, SMEs perception of tax fairness, tax education and awareness, external stakeholders, cultural and socioeconomic factor on voluntary tax compliance by SMEs. The study used the primary research instrument through the administration of questionnaire to source data needed for the study. The study targeted a sample of two hundred (200) respondents, in which a total of 200 questionnaires were distributed and same number (200) was filled, retrieved, cleaned and used for this study. The data collected was analyzed using SPSS version 20.0 and descriptive statistics was used to present the results while regression test was employed to make findings on the research hypotheses. It was revealed that: the complexity of Nigerian tax system is not significantly related to voluntary tax compliance by SMEs; SMEs’ perception of tax fairness is significantly related to voluntary tax compliance by SMEs; tax education and awareness is not significantly related to voluntary tax compliance by SMEs; external stakeholder is not significantly related to voluntary tax compliance by SMEs; and cultural and socioeconomic factor is significantly related to voluntary tax compliance by SMEs. Based on these findings, it was recommended that: it is essential to invest in more comprehensive and targeted tax education programs for SMEs; tax authorities should strive for transparent and equitable tax policies and practices; simplifying tax procedures and reducing bureaucratic hurdles can make it easier for SMEs to comply voluntarily; policymakers should cultural and socioeconomic aspects when designing tax policies and interventions; and it is still crucial for tax authorities to engage with external parties such as business support organizations, consultants, and tax professionals.