Pub Date : 2023-10-10DOI: 10.37745/ejaafr.2013/vol11n107397
Abdulaziz Aliyu, Nasamu Gambo, Ozigi Emmanuel Enesi, Musa Ibrahim
This study examines the impact of Central Bank Regulations on the Financial Sustainability of National Microfinance Banks in Nigeria. The study employed the expost-facto research design. Data was collected from the central bank bulletins and the financial reports of the sample seven national Microfinance banks. The data collected was analysed using Multivariate Analysis of Variance (MANOVA). The findings derived from the empirical analysis revealed significant relationships between the Minimum Capital Requirement, and the financial sustainability indicators, including returns on assets (ROA) and returns on equity (ROE) and confirmed that the Minimum Capital Requirement imposed by the central bank has a significant impact on the financial sustainability of microfinance institutions. Based on the findings of the study, the following policy recommendations can be made; Policymakers and regulators should continue to enforce and monitor the Minimum Capital Requirement for microfinance banks. Adequate capitalization is essential for the financial sustainability and profitability of microfinance institutions. However, the capital requirement should be flexible enough to accommodate the specific needs and characteristics of microfinance banks, considering their focus on serving the underserved segments of the population. And Microfinance banks should prioritize maintaining an adequate level of capital to ensure their ability to generate returns on assets. This can be achieved through effective capital management strategies, including attracting additional capital from investors, optimizing internal capital generation, and ensuring efficient use of capital in productive activities.
{"title":"Central Bank Regulations and the Financial Sustainability of National Microfinance Banks in Nigeria","authors":"Abdulaziz Aliyu, Nasamu Gambo, Ozigi Emmanuel Enesi, Musa Ibrahim","doi":"10.37745/ejaafr.2013/vol11n107397","DOIUrl":"https://doi.org/10.37745/ejaafr.2013/vol11n107397","url":null,"abstract":"This study examines the impact of Central Bank Regulations on the Financial Sustainability of National Microfinance Banks in Nigeria. The study employed the expost-facto research design. Data was collected from the central bank bulletins and the financial reports of the sample seven national Microfinance banks. The data collected was analysed using Multivariate Analysis of Variance (MANOVA). The findings derived from the empirical analysis revealed significant relationships between the Minimum Capital Requirement, and the financial sustainability indicators, including returns on assets (ROA) and returns on equity (ROE) and confirmed that the Minimum Capital Requirement imposed by the central bank has a significant impact on the financial sustainability of microfinance institutions. Based on the findings of the study, the following policy recommendations can be made; Policymakers and regulators should continue to enforce and monitor the Minimum Capital Requirement for microfinance banks. Adequate capitalization is essential for the financial sustainability and profitability of microfinance institutions. However, the capital requirement should be flexible enough to accommodate the specific needs and characteristics of microfinance banks, considering their focus on serving the underserved segments of the population. And Microfinance banks should prioritize maintaining an adequate level of capital to ensure their ability to generate returns on assets. This can be achieved through effective capital management strategies, including attracting additional capital from investors, optimizing internal capital generation, and ensuring efficient use of capital in productive activities.","PeriodicalId":166026,"journal":{"name":"European Journal of Accounting, Auditing and Finance Research","volume":"40 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136359916","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-08-15DOI: 10.37745/ejaafr.2013/vol11n9101115
Tunde. G Osanyinbi, T Siyannbola, Busayo Omoniyi, Mohammed Iregha
The financial reporting qualities provides objective information that is useful to analysts in evaluating the financial soundness and prospect of a company. This paper attempts to examine the concept of fair value measurement as well as determine its influence on the financial reporting quality of items in the financial statement of insurance companies. The study uses survey method and questionnaire as research instrument to elicit data from professional accountants in selected listed insurance companies in Lagos state, using conveniency sampling technique. The data collected were analyzed with the aid of SPSS. The study reveals that there is significant relationship between fair value measurement and the financial reporting quality and that the fair value measurement has significant influence on financial reporting quality at each level of the hierarchies. The study, therefore, concludes that the observance of the financial reporting qualities in the process of the fair value measurement would facilitate the production of corporate financial report useful to analysts in assessing a company’s performance and prospects. It, therefore, recommended that the professionals in the insurance industry should observe the qualities of financial reporting while preparing financial reports and during the process of fair value measurement. Also, it recommended that the management of insurance companies should engage valuation experts and professionals for objectivity and soundness in fair value measurement. This will lend credibility to the financial report.
{"title":"Fair Value Measurement and Financial Reporting Quality of Insurance Business in Lagos State","authors":"Tunde. G Osanyinbi, T Siyannbola, Busayo Omoniyi, Mohammed Iregha","doi":"10.37745/ejaafr.2013/vol11n9101115","DOIUrl":"https://doi.org/10.37745/ejaafr.2013/vol11n9101115","url":null,"abstract":"The financial reporting qualities provides objective information that is useful to analysts in evaluating the financial soundness and prospect of a company. This paper attempts to examine the concept of fair value measurement as well as determine its influence on the financial reporting quality of items in the financial statement of insurance companies. The study uses survey method and questionnaire as research instrument to elicit data from professional accountants in selected listed insurance companies in Lagos state, using conveniency sampling technique. The data collected were analyzed with the aid of SPSS. The study reveals that there is significant relationship between fair value measurement and the financial reporting quality and that the fair value measurement has significant influence on financial reporting quality at each level of the hierarchies. The study, therefore, concludes that the observance of the financial reporting qualities in the process of the fair value measurement would facilitate the production of corporate financial report useful to analysts in assessing a company’s performance and prospects. It, therefore, recommended that the professionals in the insurance industry should observe the qualities of financial reporting while preparing financial reports and during the process of fair value measurement. Also, it recommended that the management of insurance companies should engage valuation experts and professionals for objectivity and soundness in fair value measurement. This will lend credibility to the financial report.","PeriodicalId":166026,"journal":{"name":"European Journal of Accounting, Auditing and Finance Research","volume":"212 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135164484","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-08-15DOI: 10.37745/ejaafr.2013/vol11n94357
Iniabasi Essien, Eno Gregory Ukpong, Patrick Edet nyi Akinni
This study determined the moderating effect of corporate attributes and social accounting reporting: the moderating role of chief executive officers’ educational qualification in Nigeria. This study adopted ex-post facto research design. Simple random sampling technique to sample listed consumer and health companies. Secondary data derived from the financial statements of listed healthcare and consumer’s firms were reviewed for the study for the period 2017-2021. The data set was first subjected to pre-regression analyses which include descriptive statistics analyses, correlation analyses and the test for normality of residua. Logistic regression was used for the data analysis. Findings of the study revealed there is a significant moderating effect of CEO educational qualification on the influence of firm size, leverage and board size on financial, social reporting disclosures of listed Nigerian companies. It was recommended that company boards should factor in CEO educational qualifications when choosing a chief executive for the company. Also, Organizations must set up market measures and parameters that will empower them to be educated about being socially and environmentally responsible to make corporate social responsibility fruitful and to make industrial products meet anticipated economic, social and environmental needs.
{"title":"Corporate Attributes as Correlates of Social Accounting Reporting: The Mediating Role of CEO Education","authors":"Iniabasi Essien, Eno Gregory Ukpong, Patrick Edet nyi Akinni","doi":"10.37745/ejaafr.2013/vol11n94357","DOIUrl":"https://doi.org/10.37745/ejaafr.2013/vol11n94357","url":null,"abstract":"This study determined the moderating effect of corporate attributes and social accounting reporting: the moderating role of chief executive officers’ educational qualification in Nigeria. This study adopted ex-post facto research design. Simple random sampling technique to sample listed consumer and health companies. Secondary data derived from the financial statements of listed healthcare and consumer’s firms were reviewed for the study for the period 2017-2021. The data set was first subjected to pre-regression analyses which include descriptive statistics analyses, correlation analyses and the test for normality of residua. Logistic regression was used for the data analysis. Findings of the study revealed there is a significant moderating effect of CEO educational qualification on the influence of firm size, leverage and board size on financial, social reporting disclosures of listed Nigerian companies. It was recommended that company boards should factor in CEO educational qualifications when choosing a chief executive for the company. Also, Organizations must set up market measures and parameters that will empower them to be educated about being socially and environmentally responsible to make corporate social responsibility fruitful and to make industrial products meet anticipated economic, social and environmental needs.","PeriodicalId":166026,"journal":{"name":"European Journal of Accounting, Auditing and Finance Research","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135164481","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-08-15DOI: 10.37745/ejaafr.2013/vol11n985100
Ezekiel Elton Mike Micah, Ibrahim Halidu Saidu, Taiwo Ibitomi, Bello Sambo Sanusi
This study examined the impact of technology on digital forensics and the challenges faced by forensic accountants in the era of cybercrime. The study highlights the four dimensions in which technology has an impact on digital forensics: technical, legal, organizational, and educational. The paper also discusses how emerging technologies such as artificial intelligence and machine learning can be used in digital forensics, along with the challenges they present. Cloud computing is also examined, and the challenges it poses for forensic accountants who need to access and analyze financial data stored or processed in the cloud are discussed. The research used a qualitative research design and incorporated the chain of custody theory in digital forensics. The findings of this study suggest that forensic accountants need to update their knowledge and skills in digital forensics to keep up with the latest trends and technologies in cybercrime in Nigeria. It is recommended that forensic accountants adopt a multidisciplinary approach that integrates accounting principles with digital forensics methods and tools. Additionally, following best practices and guidelines for digital evidence collection, preservation, analysis, and presentation is crucial to ensure the integrity, reliability, and admissibility of digital evidence in court.
{"title":"Digital Forensics in the Era of Cybercrime: Emerging Trends and Challenges for Forensic Accountants in Nigeria","authors":"Ezekiel Elton Mike Micah, Ibrahim Halidu Saidu, Taiwo Ibitomi, Bello Sambo Sanusi","doi":"10.37745/ejaafr.2013/vol11n985100","DOIUrl":"https://doi.org/10.37745/ejaafr.2013/vol11n985100","url":null,"abstract":"This study examined the impact of technology on digital forensics and the challenges faced by forensic accountants in the era of cybercrime. The study highlights the four dimensions in which technology has an impact on digital forensics: technical, legal, organizational, and educational. The paper also discusses how emerging technologies such as artificial intelligence and machine learning can be used in digital forensics, along with the challenges they present. Cloud computing is also examined, and the challenges it poses for forensic accountants who need to access and analyze financial data stored or processed in the cloud are discussed. The research used a qualitative research design and incorporated the chain of custody theory in digital forensics. The findings of this study suggest that forensic accountants need to update their knowledge and skills in digital forensics to keep up with the latest trends and technologies in cybercrime in Nigeria. It is recommended that forensic accountants adopt a multidisciplinary approach that integrates accounting principles with digital forensics methods and tools. Additionally, following best practices and guidelines for digital evidence collection, preservation, analysis, and presentation is crucial to ensure the integrity, reliability, and admissibility of digital evidence in court.","PeriodicalId":166026,"journal":{"name":"European Journal of Accounting, Auditing and Finance Research","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135164480","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-08-15DOI: 10.37745/ejaafr.2013/vol11n9117
Judethadeus Chukwuebuka Oshim, Ifeyinwa Elizabeth Nnajieze, Alex O. Igwe
The study evaluated the effect of firm size on the revenue reserve of agricultural firms in Nigeria. The objectives of the study were to ascertain the effect of total assets, turnover, and the number of employees on revenue reserve of agricultural firms in Nigeria. The study adopted an ex-post-facto research design, covering the period between 2012 and 2021. Secondary data were extracted from the annual reports and accounts of the sampled agricultural firms in Nigeria. A multiple regression technique was used for the data analysis. From the analysis of the study, it was revealed that total asset has a statistically nonsignificant negative effect on retained earnings of agricultural firms in Nigeria with a regression coefficient of -1.153966 and a P-value of 0.7517. However, turnover has a statistically significant positive effect on retained earnings of agricultural firms in Nigeria with a regression coefficient of 4.772568 and a P-value of 0.0002. In line with the findings on turnover, number of employees has a statistically significant positive effect on retained earnings of agricultural firms in Nigeria with a regression coefficient of 8.693119 and a P-value of 0.0440. This implies that firm size has a significant effect on retained earnings of agricultural firms in Nigeria. It was recommended therefore that agricultural firms in Nigeria should manage the trade-off between acquiring assets with the profit for the year and retaining for investment in other operations of the business such as wages and salaries and other overheads. They should engage in promotions and other programmes that will encourage customers to buy their products. This will increase their turnover and subsequently increase their Retained Earnings. Agricultural businesses require manpower, hence they should ensure that they have enough staff to enable them to carry out their business activities effectively which will guarantee profitability and maximum retained earnings.
{"title":"Firm Size and Revenue Reserve of Agricultural Firms in Nigeria","authors":"Judethadeus Chukwuebuka Oshim, Ifeyinwa Elizabeth Nnajieze, Alex O. Igwe","doi":"10.37745/ejaafr.2013/vol11n9117","DOIUrl":"https://doi.org/10.37745/ejaafr.2013/vol11n9117","url":null,"abstract":"The study evaluated the effect of firm size on the revenue reserve of agricultural firms in Nigeria. The objectives of the study were to ascertain the effect of total assets, turnover, and the number of employees on revenue reserve of agricultural firms in Nigeria. The study adopted an ex-post-facto research design, covering the period between 2012 and 2021. Secondary data were extracted from the annual reports and accounts of the sampled agricultural firms in Nigeria. A multiple regression technique was used for the data analysis. From the analysis of the study, it was revealed that total asset has a statistically nonsignificant negative effect on retained earnings of agricultural firms in Nigeria with a regression coefficient of -1.153966 and a P-value of 0.7517. However, turnover has a statistically significant positive effect on retained earnings of agricultural firms in Nigeria with a regression coefficient of 4.772568 and a P-value of 0.0002. In line with the findings on turnover, number of employees has a statistically significant positive effect on retained earnings of agricultural firms in Nigeria with a regression coefficient of 8.693119 and a P-value of 0.0440. This implies that firm size has a significant effect on retained earnings of agricultural firms in Nigeria. It was recommended therefore that agricultural firms in Nigeria should manage the trade-off between acquiring assets with the profit for the year and retaining for investment in other operations of the business such as wages and salaries and other overheads. They should engage in promotions and other programmes that will encourage customers to buy their products. This will increase their turnover and subsequently increase their Retained Earnings. Agricultural businesses require manpower, hence they should ensure that they have enough staff to enable them to carry out their business activities effectively which will guarantee profitability and maximum retained earnings.","PeriodicalId":166026,"journal":{"name":"European Journal of Accounting, Auditing and Finance Research","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135164479","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-08-15DOI: 10.37745/ejaafr.2013/vol11n95884
Appel Mahmud, Mst. Nupur Akter, Mohammad Ashrafuzzaman, Sharifa Akter Nipa
Applying Maslow's Theory of Need, this study aims to investigate the factors that influence accounting students' perceptions of the public accounting profession (PAP) as their career opportunity in Bangladesh and how these factors are associated with it. Based on contemporary literature, we have identified seven factors that affect accounting students' perceptions of the PAP as their career choice in Bangladesh such as Financial Reward, Work Environment, Professional Recognition, Social Value, Labor Market Consideration, Personality, and Professional Training. To examine the relationship between dependent and independent variables, in three months from April-June 2023, data were collected from 104 graduates and undergraduate-level students of nine public universities in Bangladesh with closed-ended questionnaires, and data were analyzed using descriptive and regression analytic techniques through SPSS version 25. The study’s findings indicate that just one independent variable (Professional Training) out of seven, has a positive and significant connection with accounting students' intentions to pursue PAP as their career option in this country. Lastly, we recorded research contributions and implications for public policies.
{"title":"Factors Affecting Accounting Student Perceptions of the Public Accounting Profession in Bangladesh","authors":"Appel Mahmud, Mst. Nupur Akter, Mohammad Ashrafuzzaman, Sharifa Akter Nipa","doi":"10.37745/ejaafr.2013/vol11n95884","DOIUrl":"https://doi.org/10.37745/ejaafr.2013/vol11n95884","url":null,"abstract":"Applying Maslow's Theory of Need, this study aims to investigate the factors that influence accounting students' perceptions of the public accounting profession (PAP) as their career opportunity in Bangladesh and how these factors are associated with it. Based on contemporary literature, we have identified seven factors that affect accounting students' perceptions of the PAP as their career choice in Bangladesh such as Financial Reward, Work Environment, Professional Recognition, Social Value, Labor Market Consideration, Personality, and Professional Training. To examine the relationship between dependent and independent variables, in three months from April-June 2023, data were collected from 104 graduates and undergraduate-level students of nine public universities in Bangladesh with closed-ended questionnaires, and data were analyzed using descriptive and regression analytic techniques through SPSS version 25. The study’s findings indicate that just one independent variable (Professional Training) out of seven, has a positive and significant connection with accounting students' intentions to pursue PAP as their career option in this country. Lastly, we recorded research contributions and implications for public policies.","PeriodicalId":166026,"journal":{"name":"European Journal of Accounting, Auditing and Finance Research","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135164482","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-08-15DOI: 10.37745/ejaafr.2013/vol11n91842
Ndinanakenkpo David Akai, Nkanikpo Ibok, Patrick Edet Akinninyi
This study investigated the effect of cloud computing on the quality of financial reports in selected deposit money banks in Nigeria. Software as a service (Saas) and Infrastructure as a service (Iaas), were the cloud computing proxies employed to ascertain their effect on financial reporting quality. Financial reporting quality (FRQT) was measured in terms of qualitative characteristics of financial report as provided by IASB conceptual framework. The research design adopted in this study was survey design because the data used was primary. The population of the study consisted of 450 respondents drawn from the ten different deposit money banks in Akwa Ibom State. However, the sample size of this study was 212 determined using Taro Yamane formula. Primary data were obtained through Likert 5-points structured questionnaire. In order to examine the cause-effect relationships between the dependent variable and independent variables as well as to test the formulated hypotheses, the study relied on a robust OLS regression analysis. The results obtained from the robust OLS regression analysis revealed that software has a statistically positive but insignificant effect on the financial reporting quality; infrastructure has a statistically positive and significant effect on the financial reporting quality. Thus, we concluded that cloud computing has significant effect on the financial reporting quality of deposit money banks in Nigeria. Based, on these findings, we recommended that banks should adopt cloud computing to accelerate innovation, drive business agility, streamline cost and most importantly increase the financial reporting quality.
{"title":"Cloud Accounting and the Quality of Financial Reports of Selected Banks in Nigeria","authors":"Ndinanakenkpo David Akai, Nkanikpo Ibok, Patrick Edet Akinninyi","doi":"10.37745/ejaafr.2013/vol11n91842","DOIUrl":"https://doi.org/10.37745/ejaafr.2013/vol11n91842","url":null,"abstract":"This study investigated the effect of cloud computing on the quality of financial reports in selected deposit money banks in Nigeria. Software as a service (Saas) and Infrastructure as a service (Iaas), were the cloud computing proxies employed to ascertain their effect on financial reporting quality. Financial reporting quality (FRQT) was measured in terms of qualitative characteristics of financial report as provided by IASB conceptual framework. The research design adopted in this study was survey design because the data used was primary. The population of the study consisted of 450 respondents drawn from the ten different deposit money banks in Akwa Ibom State. However, the sample size of this study was 212 determined using Taro Yamane formula. Primary data were obtained through Likert 5-points structured questionnaire. In order to examine the cause-effect relationships between the dependent variable and independent variables as well as to test the formulated hypotheses, the study relied on a robust OLS regression analysis. The results obtained from the robust OLS regression analysis revealed that software has a statistically positive but insignificant effect on the financial reporting quality; infrastructure has a statistically positive and significant effect on the financial reporting quality. Thus, we concluded that cloud computing has significant effect on the financial reporting quality of deposit money banks in Nigeria. Based, on these findings, we recommended that banks should adopt cloud computing to accelerate innovation, drive business agility, streamline cost and most importantly increase the financial reporting quality.","PeriodicalId":166026,"journal":{"name":"European Journal of Accounting, Auditing and Finance Research","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135164483","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-07-15DOI: 10.37745/ejaafr.2013/vol11n84660
Par Zawadi Gasindikira Jaël
Cet article vise à évaluer l’impact du leadership des chefs d’établissement sur les comportements des enseignants et la performance des élèves dans les écoles secondaires privées de la ville de Goma. Il est question de dégager les modèles de gestion des écoles les plus utilisés par les chefs d’établissements et d’en évaluer les conséquences. Les enquêtes ont démontré que les chefs d’établissements sont à majorité autocratiques et cela crée un fossé entre eux et les enseignants. La dictature dans la gestion des enseignants joue négativement sur leur motivation et cela impacte le rendement des élèves.
{"title":"Leadership Des Chefs D’établissements Et Son Impact Sur Le Comportement Des Enseignants Des Écoles Privées De La Ville Goma (Enquête menée au cours de l’année Scolaire 2019-2020)","authors":"Par Zawadi Gasindikira Jaël","doi":"10.37745/ejaafr.2013/vol11n84660","DOIUrl":"https://doi.org/10.37745/ejaafr.2013/vol11n84660","url":null,"abstract":"Cet article vise à évaluer l’impact du leadership des chefs d’établissement sur les comportements des enseignants et la performance des élèves dans les écoles secondaires privées de la ville de Goma. Il est question de dégager les modèles de gestion des écoles les plus utilisés par les chefs d’établissements et d’en évaluer les conséquences. Les enquêtes ont démontré que les chefs d’établissements sont à majorité autocratiques et cela crée un fossé entre eux et les enseignants. La dictature dans la gestion des enseignants joue négativement sur leur motivation et cela impacte le rendement des élèves.","PeriodicalId":166026,"journal":{"name":"European Journal of Accounting, Auditing and Finance Research","volume":"106 2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116639018","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-07-15DOI: 10.37745/ejaafr.2013/vol11n81526
E. Micah, P. Adinnu, Taiwo Ibitomi
This research examines the role of forensic accounting and litigation support in uncovering complex financial transactions and schemes used in money laundering cases in Nigeria. The study applied agency theory, developed by economists such as Jensen and Meckling, Ross, and Fama and Jensen, and used a qualitative research design, secondary sources, and content analysis to analyze the data collected. The study found that the cases of James Ibori, Darius Ishaku, and Diezani Alison-Madueke demonstrate the importance of forensic accounting and litigation support in uncovering complex financial transactions and schemes used in money laundering cases in Nigeria. The use of expert witnesses who provided forensic accounting evidence played a significant role in securing the conviction and forfeiture of assets of the defendants in these cases. Expert witnesses helped establish the existence and extent of money laundering activities, identified and traced the source and destination of laundered funds, explained complex financial transactions and schemes, demonstrated the link between defendants and their accomplices, estimated the value and location of assets acquired with laundered funds, and provided credible and reliable information that withstood cross-examination. The study also found that the expert witnesses helped educate and inform the judges or jury about forensic accounting concepts and techniques, simplified and clarified complex financial issues, enhanced the credibility and persuasiveness of the prosecution's case. The research concludes that forensic accountants must invest in investigative skills and uphold the qualities of honesty and objectivity to be effective expert witnesses in litigation support services. Furthermore, the study revealed that forensic accounting specialists can be invaluable in the collection of evidence, as they can help legal teams unearth information that might define the framework of litigation and detect fundamental issues that might not be noticeable to others.
{"title":"Forensic Accounting and Litigation Support: The Role of Expert Witnesses in Legal Proceedings","authors":"E. Micah, P. Adinnu, Taiwo Ibitomi","doi":"10.37745/ejaafr.2013/vol11n81526","DOIUrl":"https://doi.org/10.37745/ejaafr.2013/vol11n81526","url":null,"abstract":"This research examines the role of forensic accounting and litigation support in uncovering complex financial transactions and schemes used in money laundering cases in Nigeria. The study applied agency theory, developed by economists such as Jensen and Meckling, Ross, and Fama and Jensen, and used a qualitative research design, secondary sources, and content analysis to analyze the data collected. The study found that the cases of James Ibori, Darius Ishaku, and Diezani Alison-Madueke demonstrate the importance of forensic accounting and litigation support in uncovering complex financial transactions and schemes used in money laundering cases in Nigeria. The use of expert witnesses who provided forensic accounting evidence played a significant role in securing the conviction and forfeiture of assets of the defendants in these cases. Expert witnesses helped establish the existence and extent of money laundering activities, identified and traced the source and destination of laundered funds, explained complex financial transactions and schemes, demonstrated the link between defendants and their accomplices, estimated the value and location of assets acquired with laundered funds, and provided credible and reliable information that withstood cross-examination. The study also found that the expert witnesses helped educate and inform the judges or jury about forensic accounting concepts and techniques, simplified and clarified complex financial issues, enhanced the credibility and persuasiveness of the prosecution's case. The research concludes that forensic accountants must invest in investigative skills and uphold the qualities of honesty and objectivity to be effective expert witnesses in litigation support services. Furthermore, the study revealed that forensic accounting specialists can be invaluable in the collection of evidence, as they can help legal teams unearth information that might define the framework of litigation and detect fundamental issues that might not be noticeable to others.","PeriodicalId":166026,"journal":{"name":"European Journal of Accounting, Auditing and Finance Research","volume":"45 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128089814","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-07-15DOI: 10.37745/ejaafr.2013/vol11n82745
K. Shuaibu, Abdullahi Muhammadmad Jikan-Jatum, A. Yusuf, N. Muhammed
This study examines the impact of corporate financial attributes on waste disposal cost disclosure (WDCD) of listed industrial goods companies in Nigeria from 2013-2020. A sample of ten (10) companies listed as industrial goods using census sampling technique was drawn from the population of thirteen (13) companies. Audited annual reports and accounts were used for data extraction. The analysis was done using descriptive statistics and multiple regressions. Explanatory research design was adopted in the study to find out the impact of corporate financial attributes on WDCD. Variables used include firm size, leverage, ROA and sales growth and WDCD measured using ordinal coding scheme based on GRI guidelines (G4). Robustness tests such as multicollinearity test, heteroscedasticity test, normality test and Hausman specification test were conducted to validate the results. The study revealed that there is negative significant relationship between FSIZE, LEV, SGWRT and WDCD while negative insignificant relationship between ROA and WDCD of listed industrial goods companies. The study therefore, recommends that the federal government of Nigeria should make WDCD mandatory especially among industrial good companies considering the nature of their activities polluting the environment. This can be done by making environmental reporting as part of the requirements for listing companies on the floor of Nigerian stock exchange.
{"title":"Corporate Financial Attributes and Waste Disposal Cost Disclosure of Listed Industrial Goods Companies in Nigeria","authors":"K. Shuaibu, Abdullahi Muhammadmad Jikan-Jatum, A. Yusuf, N. Muhammed","doi":"10.37745/ejaafr.2013/vol11n82745","DOIUrl":"https://doi.org/10.37745/ejaafr.2013/vol11n82745","url":null,"abstract":"This study examines the impact of corporate financial attributes on waste disposal cost disclosure (WDCD) of listed industrial goods companies in Nigeria from 2013-2020. A sample of ten (10) companies listed as industrial goods using census sampling technique was drawn from the population of thirteen (13) companies. Audited annual reports and accounts were used for data extraction. The analysis was done using descriptive statistics and multiple regressions. Explanatory research design was adopted in the study to find out the impact of corporate financial attributes on WDCD. Variables used include firm size, leverage, ROA and sales growth and WDCD measured using ordinal coding scheme based on GRI guidelines (G4). Robustness tests such as multicollinearity test, heteroscedasticity test, normality test and Hausman specification test were conducted to validate the results. The study revealed that there is negative significant relationship between FSIZE, LEV, SGWRT and WDCD while negative insignificant relationship between ROA and WDCD of listed industrial goods companies. The study therefore, recommends that the federal government of Nigeria should make WDCD mandatory especially among industrial good companies considering the nature of their activities polluting the environment. This can be done by making environmental reporting as part of the requirements for listing companies on the floor of Nigerian stock exchange.","PeriodicalId":166026,"journal":{"name":"European Journal of Accounting, Auditing and Finance Research","volume":"86 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123813265","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
京公网安备 11010802042870号
京ICP备2023020795号-1
扫码关注我们
求助内容：
应助结果提醒方式：