B.A. AKADAKPO

This study examined the effect of audit quality determinants on financial statement accuracy of listed oil and gas firms in Nigeria. The study focused on audit tenure, audit committee size, audit committee meeting frequency, and audit firm size, while financial statement accuracy was proxied by return on assets (ROA). The research adopted an ex- post facto design using secondary data extracted from the annual reports of eleven listed oil and gas firms on the Nigerian Exchange Group (NGX) covering a ten-year period from 2015 to 2024. The data were analyzed using descriptive statistics, correlation analysis, and panel regression techniques conducted in SPSS and EViews 13. The diagnostic tests, including the Jarque-Bera normality test, Variance Inflation Factor (VIF), Breusch-Pagan test, and Durbin-Watson statistic, confirmed the absence of multicollinearity, eroskedasticity, and autocorrelation, indicating the reliability of the regression output. The findings revealed that audit tenure has a negative but insignificant efect on financial statement accuracy, while audit committee size, committee meeting frequency, and audit firm size exhibited positive but insignificant effects on financial statement accuracy. The overall regression model was not statistically significant, suggesting that the selected audit quality attributes do not meaningfully explain variations in the financial accuracy of the sampled firms. It recommends that firms and regulators shift focus from structural audit attributes toward strengthening auditor independence, audit committee expertise, and enforcement of corporate governance practices.

The study examined and analyzed corporate social responsibility and it's impact on Organizational performance. Data were primarily sourced through the administration of one hundred (100) questionnaire out of which same number were found usable for the empirical analysis. The descriptive (frequency, mean and percentage) and inferential statistics (regression analysis) were adopted for the study's analysis. Specifically, the analysis revealed that corporate social responsibility has a significant impact on the performance of organizations, positively impact organizational employees, has a significant impact on organizational reputation, and lastly significantly impact organizational customers. As result of the findings, it was recommended that organizations should provide training programs on CSR principles and the impact of the organization's initiatives. This helps employees understand the company's commitment to social responsibility and how they can contribute. Also, organizations should prioritize sustainability and environmental responsibility. Implementing eco-friendly practices will enhance its reputation as a socially conscious entity. Accordingly, organizations should involve customers in CSR initiatives. For example, offer opportunities for customers to participate in charitable activities or environmental programs, creating a sense of shared responsibility.Lastly, organizations should ensure ethical governance and compliance with regulations

This study investigated the effect of audit client attributes on firm performance using panel data of twelve banks for the period 2015 – 2022. The variables considered were firm performance proxied by return on assets, firm size, firm age, firm leverage, and board size. The study carried out a histogram normality test, Breusch-Pagan-Godfrey test of heteroskedasticity, Ramsey RESET model specification test, Serial correlation test, correlation analysis and regression analysis. The F-statistics indicated that all the explanatory variables taken together are statistically significant. The regression result revealed that board size and firm age have a negative and insignificant influence on firm performance. The firm leverage maintains a positive and significant relationship with firm performance firms considered. The study recommended that firm managers should focus on optimizing firm leverage to improve their firm performance and the firm should ensure that the board size is well regulated.

This study investigated the effect of audit client attributes on firm performance using panel data of twelve banks for the period 2015 – 2022. The variables considered were firm performance proxied by return on assets, firm size, firm age, firm leverage, and board size. The study carried out a histogram normality test, Breusch-Pagan-Godfrey test of heteroskedasticity, Ramsey RESET model specification test, Serial correlation test, correlation analysis and regression analysis. The F-statistics indicated that all the explanatory variables taken together are statistically significant. The regression result revealed that board size and firm age have a negative and insignificant influence on firm performance. The firm leverage maintains a positive and significant relationship with firm performance firms considered. The study recommended that firm managers should focus on optimizing firm leverage to improve their firm performance and the firm should ensure that the board size is well regulated.

This study investigated the effect of audit client attributes on firm performance using panel data of twelve banks for the period 2015 – 2022. The variables considered were firm performance proxied by return on assets, firm size, firm age, firm leverage, and board size.The study carried out a histogram normality test, Breusch-Pagan-Godfrey test of heteroskedasticity, Ramsey RESET model specification test, Serial correlation test, correlation analysis and regression analysis. The F-statistics indicated that all the
explanatory variables taken together are statistically significant. The regression result revealed that board size and firm age have a negative and insignificant influence on firm performance. The firm leverage maintains a positive and significant relationship with firm performance firms considered. The study recommended that firm managers should focus on optimizing firm leverage to improve their firm performance and the firm should ensure that the board size is well regulated.