Olanrewaju , Issa Saheed, Ishola , Abdulkadir Kayode, Nurudeen , Sanni Olawale, Abubakar , Ayuba Ibrahim
{"title":"Impact of Board Diversity on Corporate Social Responsibility of Listed Oil and Gas Firms in Nigeria","authors":"Olanrewaju , Issa Saheed, Ishola , Abdulkadir Kayode, Nurudeen , Sanni Olawale, Abubakar , Ayuba Ibrahim","doi":"10.12816/0058869","DOIUrl":"https://doi.org/10.12816/0058869","url":null,"abstract":"","PeriodicalId":39005,"journal":{"name":"International Journal of Digital Accounting Research","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80059282","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}
{"title":"Factors Affecting Turnover Tax Collection Performance : A Case of West Shoa Selected Woredas","authors":"Kibret , Dejene Debebe, Dula , Teshome","doi":"10.12816/0058867","DOIUrl":"https://doi.org/10.12816/0058867","url":null,"abstract":"","PeriodicalId":39005,"journal":{"name":"International Journal of Digital Accounting Research","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85330095","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}
{"title":"Issues in Behavioural Auditing : A Survey of Literature","authors":"Ogbaisi , Sebastine Abhus, Ohiokha , Friday Izion","doi":"10.12816/0057204","DOIUrl":"https://doi.org/10.12816/0057204","url":null,"abstract":"","PeriodicalId":39005,"journal":{"name":"International Journal of Digital Accounting Research","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87192948","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}
{"title":"Impact of Fiscal Deficits on Macroeconomic Variables in Nigeria","authors":"Okoro , A. Sunday, Oksakei , Y. Philomena","doi":"10.12816/0057202","DOIUrl":"https://doi.org/10.12816/0057202","url":null,"abstract":"","PeriodicalId":39005,"journal":{"name":"International Journal of Digital Accounting Research","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82974430","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}
The paper examined the relationship between Environmental Accounting Practice (EAP) reporting and Social Responsibility Performance (SRP) also the relationship between Environmental Conservation Cost (ECC) and Environmental Conservation Benefits (ECB). Data for the study were obtained from randomly selected six (6) manufacturing firms in Plateau and Kano states of Nigeria. Structural Equation Modeling (SEM) was used in analyzing the data collected. The model was statistically evaluated and validated using Composite Reliability (CR) and discriminate validity criterion. Results indicated a positive relationship between EAP and SRP and also between ECC and ECB. It is recommended that organizations in Nigeria especially the manufacturing outfits should in addition to preparation of annual accounts, disclose sufficiently in a separate document on environmental and social responsibility reports, the effects of their activities on the environment particularly, their concern about environmental conservation and associated benefits. The disclosure can be enforced through legislation and guidelines on environment of relevant agencies at federal and state level.
{"title":"Environmental Accounting Practice, Reporting and Social Responsibility Performance : Evidence from Manufacturing Firms in Nigeria","authors":"Ilemona , Sani Alfred, S. , Nwite","doi":"10.12816/0058789","DOIUrl":"https://doi.org/10.12816/0058789","url":null,"abstract":"The paper examined the relationship between Environmental Accounting Practice (EAP) reporting and Social Responsibility Performance (SRP) also the relationship between Environmental Conservation Cost (ECC) and Environmental Conservation Benefits (ECB). Data for the study were obtained from randomly selected six (6) manufacturing firms in Plateau and Kano states of Nigeria. Structural Equation Modeling (SEM) was used in analyzing the data collected. The model was statistically evaluated and validated using Composite Reliability (CR) and discriminate validity criterion. Results indicated a positive relationship between EAP and SRP and also between ECC and ECB. It is recommended that organizations in Nigeria especially the manufacturing outfits should in addition to preparation of annual accounts, disclose sufficiently in a separate document on environmental and social responsibility reports, the effects of their activities on the environment particularly, their concern about environmental conservation and associated benefits. The disclosure can be enforced through legislation and guidelines on environment of relevant agencies at federal and state level.","PeriodicalId":39005,"journal":{"name":"International Journal of Digital Accounting Research","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87913666","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}
{"title":"Cognitive Dissonance under Obedience Pressure","authors":"Mahmudi, Supriyadi, Sholihin , Mahfud","doi":"10.12816/0058788","DOIUrl":"https://doi.org/10.12816/0058788","url":null,"abstract":"","PeriodicalId":39005,"journal":{"name":"International Journal of Digital Accounting Research","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86484723","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}
{"title":"An Assessment of the Extent of Contribution of Capital Gain Tax to Internally Generated Revenue Profile of Nasarawa State of Nigeria : 2015 - 2019","authors":"Dauda , Ibrahim Adagye, Dauda , Ibrahim Musa","doi":"10.12816/0058787","DOIUrl":"https://doi.org/10.12816/0058787","url":null,"abstract":"","PeriodicalId":39005,"journal":{"name":"International Journal of Digital Accounting Research","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80373905","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}
The study examined the effect of institutional quality on the relationship between public spending and economic growth in Nigeria. Annual data for the period 1986 to 2016 were sourced from the Central Bank of Nigeria (CBN) Statistical Bulletin, World Development Indicators and the International Country Risk Guide using the autoregressive distributed lag (ARDL) Bound testing approach.The long run estimates revealed that corruption affects the relationship between capital expenditure and economic growth while it has negative but significant impact on the relationship between recurrent expenditure and economic growth. Democratic accountability has a negative and significant effect on the relationship between the capital expenditure and economic growth but a positive and significant relationship between recurrent expenditure and economic growth. Similarly, law and order has negative and significant effect on the relationship between recurrent expenditure and economic growth while it has positive relationship with capital expenditure and growth.
{"title":"Public Spending and Economic Growth : The Role of Institutional Quality","authors":"O. , Arawomo, C. , Adeoye T.","doi":"10.12816/0058790","DOIUrl":"https://doi.org/10.12816/0058790","url":null,"abstract":"The study examined the effect of institutional quality on the relationship between public spending and economic growth in Nigeria. Annual data for the period 1986 to 2016 were sourced from the Central Bank of Nigeria (CBN) Statistical Bulletin, World Development Indicators and the International Country Risk Guide using the autoregressive distributed lag (ARDL) Bound testing approach.The long run estimates revealed that corruption affects the relationship between capital expenditure and economic growth while it has negative but significant impact on the relationship between recurrent expenditure and economic growth. Democratic accountability has a negative and significant effect on the relationship between the capital expenditure and economic growth but a positive and significant relationship between recurrent expenditure and economic growth. Similarly, law and order has negative and significant effect on the relationship between recurrent expenditure and economic growth while it has positive relationship with capital expenditure and growth.","PeriodicalId":39005,"journal":{"name":"International Journal of Digital Accounting Research","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76660321","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}
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