E. Eragbhe

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 the impact of accounting expertise and auditing procedures on the sustainability of Small and Medium Enterprises (SMEs) in Edo State, Nigeria. The purpose was to determine how accounting knowledge, professional auditing practices, and the adoption of standard financial systems influence SME performance, operational ef iciency, and long-term survival.
The study employed a structured questionnaire administered to 100 SME owners, managers, and accounting personnel selected through a stratified random sampling technique. Descriptive statistics and regression analysis were used to analyze the data and determine the relationship between accounting expertise, auditing procedures, and SME sustainability.
Findings revealed that accounting expertise has a significant positive ef ect on SME financial performance (p < 0.05), while auditing procedures significantly enhance transparency, accountability, and sustainability (p < 0.05). Despite these benefits, many SMEs still face challenges such as inadequate expertise, high cost of professional services, poor record- keeping culture, and weak regulatory enforcement. The study recommends regular training for SME operators, promotion of af ordable auditing services, increased awareness of accounting standards, and the adoption of digital accounting systems to support transparency and longterm business growth

This study examined the impact of accounting expertise and auditing procedures onthesustainability of Small and Medium Enterprises (SMEs) in Edo State, Nigeria. The purposewas to determine how accounting knowledge, professional auditing practices, andtheadoption of standard financial systems influence SME performance, operational ef iciency, and long-term survival. The study employed a structured questionnaire administered to 100 SME owners, managers, and accounting personnel selected through a stratified random sampling technique. Descriptive statistics and regression analysis were used to analyze the data and determinetherelationship between accounting expertise, auditing procedures, and SME sustainability. Findings revealed that accounting expertise has a significant positive ef ect on SMEfinancial performance (p < 0.05), while auditing procedures significantly enhance transparency, accountability, and sustainability (p < 0.05). Despite these benefits, many SMEs still facechallenges such as inadequate expertise, high cost of professional services, poor record-keeping culture, and weak regulatory enforcement. The study recommends regular trainingforSME operators, promotion of af ordable auditing services, increased awareness of accountingstandards, and the adoption of digital accounting systems to support transparency andlongterm business growth.

The study empirically investigates the relationship between tax planning and firm value in Nigeria. The study covered a period of ten years (2011-2020) using data for nine listed oil and gas firms in Nigeria. Five variables (effective tax rate, tax savings, firm size, leverage and capital intensity) were used as the explanatory variables. The panel least squares technique was specifically employed to examine the nexus between these explanatory variables and firm value in Nigeria. The empirical results revealed that: effective tax rate has a negative and insignificant relationship with firm value of oil and gas firms in Nigeria; tax savings has a negative and significant relationship with firm value of oil and gas firms in Nigeria; capital intensity has a positive and insignificant relationship with firm value of oil and gas firms in Nigeria; leverage has a positive and significant relationship with firm value of oil and gas firms in Nigeria; and firm size has a positive and significant relationship with firm value of oil and gas firms in Nigeria. Against the backdrop of the foregoing findings, the study recommended the maximization of tax deductions that will lower their tax rates as well as increasing leverage ratios for oil and gas companies in Nigeria.