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Item Accounting Education and Moral Competency of Accounting Students in Federal Polytechnic Ilaro, Ogun State, Nigeria(Lead City University, Ibadan, 2023-12) Ibrahim ABUBAKARMoral competence serves as the bedrock of the accounting profession. This is because the general public places a high level of faith in the trustworthiness and faithful representation of the information that accountants which is critical for sustaining the profession's reputation and legitimacy. Due to the abundance of accounting scandals around the world during the past 20 years, its reputation and credibility have come under scrutiny. As a way to reverse this trend, accounting scholars have identified tertiary-level accounting education as a viable strategy to develop a new generation of morally competent accountants who will restore the public’s faith in the integrity of the profession. It was against this backdrop that this study examined the impact of accounting education on the moral competencies of accounting students enrolled at the Federal Polytechnic Ilaro, Ogun State. The study adopted a cross-sectional survey research design based on the Deontology theory whereby open-ended ethical scenario-based questionnaires were distributed to 175 HND 2 accounting students in order to collect data on their perceptions of accounting education at the Polytechnic as in order to measure their moral competencies. Cronbach alpha of 0.81 for both questionnaires demonstrated their reliability as data collection instruments. Data on accounting education was also collected through a close- ended questionnaire survey of 12 accounting lecturers at the Polytechnic. Descriptive statistics was employed to analyse the demographic data of the respondents while multiple regression analysis was used to test the study’s hypotheses. The study found that accounting education had a considerable influence on accounting students’ moral competencies in terms of their honesty, objectivity, competence, confidentiality and professional behavior. Keywords: Accounting education, moral competency and accounting profession Word Count: 257Item Assessment of Street Lighting on Urban Security System in Oyo State, Nigeria(Lead City University, 2023-12) Bosede Bolanle OYELAMIThis research work focused on Forensic Accounting Skills and Fraud Control in Deposit Money Bank in Nigeria. The motive behind this study was to examine the extent to which asset misappropriation could be curbed by forensic accounting skills, how cash layering methods of fraudulent practices can be affected by forensic accounting skills, and how control can be corrected by forensic accounting skills through improved technology. The targeted population of this study consists of 594 management staff of Guaranteed Trust Bank in Nigeria. The sample size consists of two hundred forty (240) Staff. Regression analysis was used to analyze the result. The results of hypothesis one showed a significant link (r = 0.413; P 0.05) in the banking system between forensic accounting expertise and the placement technique of corporate control of asset theft. The layering approach of fraudulent acts and forensic accounting expertise have a substantial relationship in the financial system (r = 0.561; P 0.05), according to hypothesis two. According to hypothesis three (r = 0.449; P 0.05), there is a statistically significant relationship between forensic accounting expertise and the Integration technique of weakening internal control. The government should provide an enabling environment for the forensic accounting profession to thrive in the country by strengthening the legal, educational, and political framework in the country (Nigeria). Keywords: Forensic Accounting skills, Financial Crimes, Fraud, Deposit Money Bank, Nigerian Banking System Words Count: 250Item Audit Quality, Earnings Management and Financial Performance of Nigerian Listed Deposit Money Banks(Lead City University, Ibadan, 2023-12) Bilikis Olayemi AKINLEYEThe research examines the effect of audit quality, earnings management, and financial performance of deposit money banks in Nigeria. The research adopted Ex post facto research design for the study. The study will also investigate how accrual earnings management affect the financial performance of listed Deposit Money Banks in Nigeria. It is also to examine the impact of real earnings management on the financial performance and to evaluate the influence of audit quality on the financial performance of listed Deposit Money Banks in Nigeria. Apart from this the research will also ascertain how audit quality moderate the impact of accrual earnings management on the financial performance and the way in which audit quality moderates the influence of real earnings management on the financial performance of listed Deposit Money Banks in Nigeria. Data for the study will be sourced from the financial statement of 12 deposit money banks on the Nigeria stock exchange market for period of 13 years (2009-2021). The 2009 was choosing as a base year as a result of measures taking by CBN to ameliorate the global financial melt-down which has weakened growth considerably in the first quarter of 2009 to 4.85 per cent from 5.75 per cent estimated for 2008 and projections for the future were not encouraging. The population of this study comprises 12 Deposit Money Banks, census sampling technique will be used. This is referred to as complete enumeration, which means a complete count. Thus, this study will include all 12 Deposit Money Banks as samples in this study. Hence, the sample size is 12, while the sampling technique to be used is census sampling technique. Secondary data will be obtained from the audited Annual Reports of the 12 banks companies and the fact book published by Nigeria Stock Exchange. Data collected will be analyzed using percentages, generalized method of moments, pooled OLS, fixed effect, random effect and feasible generalized least square panel regression. It is therefore expected that the introduction of audit quality as moderating variables will be positive and make a significant impact on financial performance of Deposit Money Banks in Nigeria. Key words; Audit quality, Earnings management, Financial Performance, Word Count: 357Item Automated Accounting System, Big Data Analytics and External Audit Process in South - West, Nigeria(Lead City University, 2022-12) Amos Olusola AKINOLAThere had been extensive discuss of external audit process in a manual accounting system environment but this is not the case when the same is to be discussed in an automated accounting system. Similar to this is auditors need to embrace big data analytics in this era of big data. In the light of this, this study examined the effect of automated accounting system (AAS) and big data analytics (BDAs) on external audit process in South-west, Nigeria. A descriptive (cross sectional) survey design was adopted for this study while primary data was sourced with the aid of structured questionnaire drawn on four Likert scale and and a total 514 copies questionnaire were physically/virtually administered to auditors in private engagement in six states of South west, Nigeria. Collected data were analysed using descriptive and inferential statistics such as percentages and means while partial least square structural equation. Findings show that AAS has significant effect on audit independence (Adjusted R 2 =0.728; p<0.05. AAS has significant effect on audit quality (Adjusted R 2 of 0.841; p<0.05. Also, AAS has significant effect on determination of audit fees (Adjusted R 2 = 0.785; p< 0.05) while AAS is equally found to have significant on audit evidence (Adjusted R 2 of 0.798; p< 0.05) and the effect of BDAs on both audit quality and audit evidence is found to be significant (Adjusted R 2 = 0.687; p<0.05) and (Adjusted R 2 = 0.868; p<0.05) respectively. The joint effect of AAS and BDAs on external audit process is equally found to be significant (Adjusted R 2 = 0.868; and p<0.05). The study recommends that corporate institutions in South-west, Nigeria should embrace automated accounting system, while audit firms especially those in mid-tier should embrace capacity building in form of training of every staff members in engagement team on the application of BDAs. Keywords: Accounting automation; Audit evidence; Audit fees; Audit independence; Audit quality; Big data analytics; External audit process. Words Count 298Item Behavioural Pattern and Efficiency of Middle-Skilled Construction Workers in Selected LGAs in Lagos State(Lead City University, Ibadan, 2023-12) Mike Ademola OKEThe study set out to investigate behavioural pattern on efficiency of middle-skilled construction workers in selected LGAs in Lagos State. The study was hinged upon two theories namely the stakeholder’s theory and the social contract theory. The study adopted the cross-sectional survey design. The population of this study consists of Sixty-Two Thousand Four Hundred and Six (62496) middle skilled construction workers in Lagos. The purposive sampling technique was used to select the respondents. A total of four hundred (400) respondents across five (5) local governments in Lagos namely Lagos Island, Lagos Mainland, Eti Osa, Surulere and Apapa took part in this study. The study made use of one instrument which was a self-developed questionnaire and each item is rated using 5 Point Likert Scale. The study found that there was a significant relationship between behavioural pattern and efficiency of middle skilled construction workers. The study found that behavioural patterns such as motivation, safety and work ethics contributed to the efficiency of middle skilled construction worker. However behavioural patterns like self-discipline, risk assessment and quality control had the least influence on the efficiency of middle skilled construction worker respectively. The study also found that there was a moderate relationship between team work and efficiency of middle skilled construction workers. The study found that not all the components of efficiency had a significant impact on team work. Feedback, cooperation, coordination of material, Manpower, daily schedule and Time management positively influenced team work of middle skilled construction workers in Lagos. It was discovered that integrated procurement and machinery did not affect team work of middle skilled construction workers. Finally, the study found that integrity has a significant influence on efficiency of middle skilled construction workers in Lagos state. Keywords: Behavioural patterns, Efficiency, Middle-skilled construction workers Word Count: 286Item Business Process Re-engineering, Customer Equity and Market Performance of Deposit Money Banks in South West, Nigeria(Lead City University, Ibadan, 2024-12) Fortune Ugochukwu ABIAZIEMThe survival of most business firms across the globe and Nigeria in particular today largely depends on the adoption of novel strategies to withstand competition, maintain stability, optimize profit, increase customers’ satisfaction and maintain customer loyalty. Most often, this may be possible by the adoption of Business Process Re-engineering (BPR), which is a pre-determined tactic to enhance organizational performance. This study focused on the effect of the constructs of BPR, top management commitment, leadership, collaborative work environment, information technology and service delivery time on market performance with recourse to customer equity. The study employed a descriptive survey design targeting customers and employees of six selected banks, with sample sizes of 2,304 and 395 for customers and employees respectively, determined using Cochran's and Taro Yamane formulae. Data were collected using a validated, reliable questionnaire and analyzed with descriptive statistics and Structural Equation Modeling (SEM) via SmartPLS to test hypotheses. The findings indicated that top management has a significant influence on market performance (β = 0.955, t = 406.563, p < 0.001). Similarly, leadership also showed a positive and significant effect on market performance (β = 0.863, t = 174.736, p < 0.001). Furthermore, a collaborative work environment has a positive and significant impact on market performance (β = 0.906, t = 253.195, p < 0.001). Information technology capabilities also positively and significantly affect market performance (β = 0.984, t = 1347.463, p < 0.001). Finally, service delivery time has a positive and significant effect on market performance (β = 0.871, t = 151.358, p < 0.001). Customer Equity as a moderating effect of Business Process Re-engineering and market performance (β= 0.002, t= 2.692, P-value= 0.007). This implies that Customer Equity as a moderating effect of Business Process Re- engineering has a significant effect on market performance. This highlights the significance of integrating these factors effectively to drive market success. Consequently, it is therefore recommended that banks should focus not only on creating collaborative work environments but also on optimizing other organizational and technological factors to maximize their overall market impact. Keywords: Business Process, Re-engineering, Market Performance, Customer Equity. Customer Satisfaction, Banking. Word Count: 338Item Capital Structure and Financial Performance in Quoted Telecommunication Companies in Nigeria(Lead City University, 2023-12) LASISI, ABISOLA MUTIATCapital structure is a mixture of the financing options a company uses to finance its investments. However, deciding on an optimal capital mix has been a huge task for most telecommunication companies. The main objective of this study is to examined the effect of capital structure on performance of the quoted telecommunication companies in Nigeria. The study used an ex-post facto research design. The study population consisted of 9 quoted telecommunication companies on Nigeria Stock exchange. The purposive sampling technique was adopted to select a sample of seven (7) telecommunication firms for the period of ten years (2012-2021). Data for this study were extracted from the published annual reports and accounts of the sampled companies and validated by the statutory auditors. Data were analyzed using descriptive and inferential statistics. The study found that short term debt, long term debt, equity and total debt had joint and significant effect on profit before tax, return on asset, return on equity and return on capital employed of quoted telecommunication companies in Nigeria. (PBT– Adj. R2 =0.8034, Wald test = 71.51 p < 0.05; ROA – Adj. R2 = 0.1543, Wald test = 4.15, p <0.05; ROE – Adj. R2 = 0.7620, Wald test = 56.23, p < 0.05 and ROCE – Adj. R2=0.4523, Wald test =42.74, p < 0.05). The study concluded that capital structure had significant effects on the performance of telecommunication companies in Nigeria. It was recommended that the management of the telecommunication companies should pay attention to the composition of capital structure in term of short term debt, long term debt, equity and total debt and should be careful and cautious in accumulating debt that could eventually have adverse effects on their value and financial performance. Keywords: Capital Structure, Performance, Profit before Tax, return on Asset, return on Equity. Word count: 284Item Claims Payment, Loss Adjustment and Financial Performance of Listed Insurance Companies in Nigeria(Lead City University, 2023-12) Olugbenga Adedayo FALADEThis study examined the relationship between claims payment, loss adjustment and financial performance of listed insurance companies in Nigeria. It generally delved into background of the study, taking a look at calamities that befell some insurance companies in Nigeria owing to the non performance of their statutory duties, while taking a further look at the statement of problem, as direction to the study, and aim and objectives of the study as well as designing four research questions with four corresponding hypotheses. Literature was reviewed conceptually by examining concepts relevant to the subject matter under investigation including financial performance, claims payment, technological advancement in insurance claims management, planning and controlling of payments for claims, loss adjustment, claims investigations and administration, and risk management and claims payment capacity; empirically by ex-raying other methods and findings relevantly related to the study and theoretically by focusing on the theories adopted for elucidation of the subject matter, vis-à- vis, innovations theory of profits, risk management and multivariate. Data were collected across the 23 quoted insurance companies operating on the Nigeria Stock Exchange as of January 2020. Thirteen (13) of the insurers were randomly selected from the population on the basis of old and new generation insurance companies prior to 2004 recapitalization. The data were collected for the period of 2011 – 2020 from the Nigerian Insurers Association Digest while the researcher employed longitudinal research design on the panel data to establish sequence of events among claims payment, loss adjustment and financial performance of listed insurance companies in Nigeria. The findings showed that net claim, net premium, underwriting profit and loss adjustment expenses have significant relationship with the financial performance of the listed insurers in Nigeria. The hypotheses showed that the strength of the positive effect of Net Claim on Financial Performance is measured by the calculated p-value = 0.0034 at significance level (α) of 0.05 and also the strength of the positive effect of Underwriting Profit on Financial Performance is measured by the calculated p-value = 0.0002at significance level (α) of 0.05. The study therefore concluded that net premium, net claims, underwriting expenses and loss expenses all have positive relationships with the financial performance of the listed insurance companies in Nigeria, play significant roles in determining the financial performance of the listed insurers, reflect the companies’ ability to pay claims to their clients, motivate their employees and enhance the wealth of their shareholders and also implied that when managed effectively, net premium, net claims, underwriting profit and loss adjustment expenses can increase the value of investment which in turn would lead to improved financial performance of the listed insurance companies in Nigeria. The study recommended that from policy formation to policy termination, claim managers should collaborate with other sections of the insurance companies, closely monitor other administrative costs as they can affect the profit margins and disrupt the claims process. Also, the insurance companies should not lose sight of the main reason for their existence, which is to return the insured to her pre-loss position by paying legitimate claims. Keywords: Claims management, Claims payment, Financial performance, Net Claim and Net Premium. Word Count: 502Item Commercial Bank Loans, Small and Medium Scale Enterprises (SMEs) and Economic Growth in Nigeria(Lead City University, 2023-12) Fiyinfoluwa Deborah ADELEKEThe focus of this study is to critically investigate the dynamic commercial banks loan, small- scale businesses in terms of SMEs' access to credit facilities on economic growth in Nigeria. It is guided by financial mediation theory, credit creation theory, and pecking order theory, with a focus on the Credit Creation Theory. The research design is ex-post facto, and the population includes the entire Nigerian economy and SMEs that received commercial bank loans. Purposive sampling is used, and data from secondary sources with the period of observation was limited to ten (10) years which span from 2013 to 2022, primarily the CBN bulletin, are analyzed using simple percentages, correlation analysis, linear regression, and ANOVA. The results shows that in correlational analysis, there is a weak negative correlation between commercial banks' loan to SMES and GDP, and strong positive correlations between commercial banks loan to SMES and both SMES’ contribution/output and average capacity utilization with (P <0.05). Commercial Banks Loan to SMEs had a non-significant effect on GDP (Adj R2 = 0.03164, F(5,137)= 0.325213, p= 0.574543); Commercial Banks Loan to SMES and Average Capacity Utilization (Adj R2 = 0.472707, F(5,137)= 20.72255, p= 0.0002); and return on asset (Adj R2 = 0.354618, F = 13.08832, p= 0.0016). Furthermore, there is a significant difference between the means of the four variables being compared (average capacity utilization, SMES’ contribution/output, commercial banks loan TO SMES, and GDP) with (F=147.3154, p<0.05). Increasing commercial loans to Nigerian SMEs can positively influence economic growth by improving SMEs' contribution/output and average capacity utilization. Policymakers and financial institutions should offer favorable loan terms, targeted sector support, and improved access to finance to stimulate growth, job creation, and poverty reduction. Keywords: Commercial Banks Loan, SMEs Credit Facilities, Economic Growth, Average Capacity Utilization SMES’ Contribution/Output, GDP Word Count: 281Item Contextual Factors and Sustainability of Retailers in the Traditional Open Markets in Ibadan, Oyo State, Nigeria(Lead City University, Ibadan, 2023-12) Morenikeji Abiola JEMILOHUNRetailers in the traditional open market in Ibadan foster an atmosphere conducive for value delivery to customers which boost direct-indirect employment opportunities. Despite their relevance to Ibadan economy, preliminary investigation suggest that many had shut down, while others surviving are having trouble maintaining superior performance. This prompted the intention to analyze how contextual factors-business acumen impact their sustainability. The Cross-sectional survey research design was adopted. The population of open market retailers in Ibadan is infinite. A sample size of 422 was determined through Cronchan formula and a purposive sampling technique was used to select the open market retailers. A validated questionnaire was used to collect data. The Cronbach’s Alpha coefficients for the constructs ranged from 0.83 to 0.89. The response rate of 95.2% was achieved. Data were analysed using descriptive and inferential statistics. Findings revealed that financial literacy has no significant effect on sustainability (R2= 0.002, F(1,400)= 0.935, p= 0.334); Finance accessibility have significant effect on sustainability (R2=0.246, F(1,400)= 130.700, p= 0.000);Digital marketing have significant effect on sustainability (R2= 0.122, F(1,400)= 55.503, p= 0.000);Contextual factors have significant effect on significanteffect on sustainability (R2= 0.231, F(1,400)= 119.957, p= 0.000); Business knowledge has no significant moderating effect on the relationship between contextual factors and sustainability of retailers in traditional open markets in Ibadan (R2=0.231, F(1,400)=119.957, p=0.000).This study concluded that contextual factors played a significant role enhancing the sustainability of retailers in traditional open markets in Ibadan. The study recommended that activities on financial literacy should be prioritized, followed by exploring digital marketing platforms and having access to cheap credits will go a long way to ensuring the sustainability of the retailers in the traditional open markets in Ibadan, Oyo State. Keywords: Retailers, Traditional Open Market, Customers, Contextual Factors, Sustainability, Business Knowledge Word Count: 280Item Credit Management and Company’s Profitability (A Study of Zenith Bank Plc)(Lead City University, 2022-12) Paul John, ELELEGWUThis study critically assessed credit Management Company’s profitability using Zenith bank Plc as a study. The study looked at the element that constitute credit management, credit policy and credit terms, collection effort and credit periods and credit standards and guidelines. However, various literatures relating to the subject matter were reviewed, questionnaire were administered to the employees of Zenith bank Plc. So as to elicit the required information needed in determining the study. Moreover, hypothesis formulated where tested using both chi- square and linear regression as the statistics and tools for knowing fully well that the sources of the data were both primary and secondary data. The PV shows that (0.05 or 0.5) from the analysis made. The researcher found out the credit management has a direct and positive relationship with profitability of financial institution. Based on the findings, the researcher recommends among others: Bank must operate within sound, well defined credit, this should be included a clear indication of the Bank’s target market and a thorough understanding of the borrower or counterpart as well as the purpose and structure of the credit, and it source of repayment. Furthermore, financial institutions showed therefore establish and maintain a sound credit management system in view of its significance in ensuring adequate capital for cooperation purpose. Lending is the traditional culture of banks and a very important activity in banking. Risks assets forms the bulk of a bank’s balance sheet and it’s the only asset entrusted in the bank of other people. To earning power of many banks depends on the quality of its risk assets as such banks must develop appropriate lending and credit management strategies in order to safe guard this important asset. Keywords: Credit Management, Profitability, Performing loans, Non-Performing Loans, Credit Risk. Word Count: 283Item Credit Management and Financial Performance of Deposit Money Banks in Nigeria(Lead City University, 2023-12) Olanrewaju Ayodeji MUSTAPHAThis study investigated Credit Management and Firm’s Financial Performance of Deposit Money Bank in Nigeria. The study was guided by Information Asymmetry Theory, Transaction Cost Theory. There were three research questions and hypotheses developed. An ex-post facto research design was used in the study. The population of the study is all commercial banks in Nigeria with the total of twenty-four (24) banks as at year 2023. The sample size for this study was obtained from secondary data of selected seven (7) banks using the purposive sampling technique. The researcher chose banks that their performances are below industrial average specifically, lower return on asset and return on equity. for the data analysis of this study, the panel Ordinary Least Square estimation approach and correlation matrix was applied. Credit management facility had a significant effect on performance as measured by return on asset (AdjR2 = 0.040612, F= 1.973611, p= 0.016466); return on equity (Adj R2 = 0.101017, F= 0.976643, p= 0.009176); and net profit margin (Adj R2 = 0.305936, F= 11.13815, p= 0.000005). It was concluded that credit management facilities have a significant effect on financial performance and positively strengthen the effect of interaction between credit management facilities that is, non-performing loan, loan and capital advancement, and capital adequacy and Firm’s Financial Performance of Deposit Money Bank in Nigeria. It was recommended that Deposit Money Bank in Nigeria should mitigate their Non-Performing Loan Ratios (NPLR), Strategic in Loan and Advance Ratio, Management should Enhance Capital Adequacy and Refine Credit Risk Management Practices. Keywords: Financial Performance, Return on Asset, Return on Equity, Credit Management Facilities. Word Count: 251Item Credit Risk Management Practices and Performance of Selected Microfinance Banks in Nigeria(Lead City University, 2023-12) Stephen Kayode ADEKUNLECredit risk management has been one of the critical challenges facing Nigerian Microfinance Banks (MfB’s) due to loan repayment defaults, poor assets quality, inadequate loan loss provisions and capital adequacy. This study empirically investigates the effect of Credit Risk Management (CRM) practices on selected microfinance banks performance in Nigeria from 2016 to 2020. It uses a secondary dataset to evaluate the effect of credit risk management practices on return on asset (ROA), return on equity (ROE), net interest margin (NIM), client base (CB) and operating income (OI) of some selected MfBs. EVIEWS and STATA statistical packages were used to carry out the descriptive statistics, correlation analysis, scatter charts and the regression analysis. The findings reveal that Non-performing loan ratio has negative and significant relationship with ROA ( 0.12,t c 1.20, p 0.05) , ROE ( 3.11,t c 3.14, p 0.05) , NIM ( 0.22,t c 0.15, p0.05) , CB ( 0.21, t c 2.18, p 0.05) and OI( 0.14,t c 1.19, p 0.05) . Loan loss provision to deposit ratio has negative and significant effect on ROA ( 0.12,t c 4.56, p 0.05) , ROE ( 0.04, t c 1.89, p 0.1) , NIM ( 1.55,t c 3.44, p 0.05) , but positively affects CB ( 0.03, t c 2.71, p 0.05) and OI ( 0.04,t c 1.12, p 0.05) . Also, Asset Quality Ratio has positive effect on all parameters of MFBs i.e. ROA ( 0.10,t c 1.08, p 0.05) , ROE ( 0.31,t c 3.28, p 0.05) , NIM ( 0.03,t c 0.02, p 0.05) , CB ( 0.20,tc 2.05, p 0.05) and OI ( 0.17, tc 1.47, p 0.05) . However, leverage ratio negatively affect ROA ( 2.48,tc 1.90, p 0.1) , ROE ( 0.23,tc 3.82, p 0.05) , NIM( 6.74,tc 3.65, p 0.05) and OI( 0.05 tc 0.71, p 0.05) but directly influence CB ( 0.63,tc 10.44, p 0.05) . The joint predictors of credit risk management adversely influence ROA ( 0.17,tc 2.12, p 0.05) , ROE ( 0.06,tc 0.96, p 0.05) , NIM ( 0.84,tc 0.62, p 0.05) , CB ( 0.38,tc 5.37, p 0.05) , and OI ( 0.003,tc 0.07, p 0.05) . The study concludes that credit risk management significantly influenced the performance of MfB’s in Nigeria and recommends that the management must pay adequate attention to understand and improve its credit risk management practices to ensure positive performance and avoid the negative consequences of wrong practices. Also, a dynamic regulatory framework is needed to ensure MfB’s delivered on the expected gains and avoid unnecessary loss of customers’ deposits. Keywords: Bank performance, Client base, Credit risk, Microfinance Banks, Micro loans.Item Emotional Branding and Customer Perception of Soft Drink Products in Ogun State, Nigeria(Lead City University, 2022-12) Anuoluwapo Felicia ABIALAThe soft drink beverage industry in Nigeria has considerable challenges in inspiring and sustaining customers life time value. Customers' increased understanding of the necessity of having a healthy lifestyle has put the soft drink company in a difficult position. Hence, it became imperative to examine the effect of emotional branding as a strategy to address customer perception of soft-drink companies in Ogun State, Nigeria. This study adopted a cross-sectional survey research design, and the population was infinite beverage consumers in Ogun State. A sample size of 460 consumers was computed using the formula recommended by Cochran (1963). The study adopted a multi-stage sampling technique to select participants in Ogun State. A validated questionnaire was used to collect data. The Cronbach’s alpha reliability coefficients for the constructs ranged from 0.71 to 0.94. A response rate of 95.4% was achieved for the study. Data were analysed using descriptive and inferential statistics. Findings revealed that emotional branding has significant influence on customer perception (R2 = 0.628, F(1,318)= 656.295, p= 0.000). Story telling has significant influence on customer perception (R 2 = 0.181, F(1,318)= 54.943, p= 0.000). Branding has significant effect on customer perception (R 2= 0.611, F(1,318)= 609.348, p= 0.000). Empowerment has significant influence on customer perception (R 2 = 0.436, F(1,318)= 299.825, p= 0.000). Sensory branding has significant effect perception of soft-drink consumers in Ogun State (R 2= 0.408, F(1,318)= 267.635, p= 0.000). This study concluded that emotional branding affected the perception of soft-drink consumers in Ogun State. The study recommended that management must continue to adopt the appropriate emotional branding strategies because they can boost the product perception of consumers and enhance increased patronage. Keywords: Emotional branding, Customer perception, Soft-drink industry, Word Count: 268Item Employee Morale and Productivity in selected Small and Medium Enterprise Lagos South West Nigeria(Lead City University, 2022-12) Denton-Adesiyan, FunmilolaThis study investigated investigates the effect of employee morale on productivity in selected SMEs, in Lagos, Nigeria. This was for the purpose of ascertaining the influence of team spirit, compensation, motivational factor, employees` morale on productivity in selected SMEs, in Lagos, Nigeria. The descriptive survey method was adopted for the study. A total of 400 small medium enterprises (SMEs) business organizations were selected for the study using purposive sampling technique. For data collection, the researcher utilizes sets of questionnaire titled, Employee Morale and Productivity in selected SMEs in Lagos state, Nigeria. The Simple frequency count, Pearson Product Moment Correlation was used for data analysis. The finding of the study revealed that level of perception on employee morale in the SMEs is of moderate type with the weighted average mean of (2.88). Also, motivation, team spirit have negative effect on productivity in the selected SME. Besides, compensation has positive effect on product quality enhancement in the selected SMEs and employee morale constituted impendent to a high extent to productivity in the selected SMEs. Based on the findings of the study; it is recommended that the employees working environment which embraces organizational support programmes, training and development, substantive welfare package and conducive socio-political environment should be provided for employees. This will definitely facilitate improved employees’ morale and increased productivity at workplace. Keywords: Employee morale, motivation, teamspirit, productivity SMEs, Lagos stateItem Financial Accounting Information and Corporate Decision Making In Construction Firms in South-West Nigeria(Lead City University, Ibadan, 2024-12) Olalere Sunday DOSUMUThis Thesis was directed towards Financial Accounting Information preparation and decision in construction firms in south west Nigeria. Since there is reliance on Financial Accounting Information when making decision, therefore financial scandals, fraud and manipulation of accounting figures influenced by poor working condition, lack of incentives to workers need to be address to make Financial Accounting Information reliable. Financial accounting information also provides a tool for financial department to enhance organizational effectiveness especially in the area of decision making. The study examined the relationship that exist between financial accounting information and decision making and also help to examine how the financial accounting information can satisfy the needs of the users. Specifically the study also help to examine how the financial accounting information and decision making can help to control irregularities and manipulation of the accounting figures in financial statement. This Study will be of great significance to the investors/shareholder, stakeholders such as students Researchers Scholars, Financial Institutions, federal government of Nigeria and other publics. Financial accounting is a critical component of the operation of any business including construction firm in south west Nigeria where the construction firm plays a key role in economic development, understanding the financial aspects of these firms is also essential for effective decision making. Financial accounting provides meaningful information to investor and also an essential framework for assessing financial performance Financial Accounting Information is necessary to understand the financial position of the firms and also useful as a guide in decision making. Financial Accounting Information also provides an essential framework for assessing financial performance and making informed decision. Accurate financial accounting information or record help the construction firms to manage costs track profitability and also secure financing for project. The construction firm being a project driven business requires a robust financial accounting practice to manage cash flow handle large capital, expenditure and to mitigate risks related to project delays. The purpose of this research was to study the effect of financial accounting information in decision making in construction firms in southwest, Nigeria. The researcher used survey research design to study Financial Accounting Information with the decision making in construction firm in southwest, Nigeria. For the purpose of this study the estimated population is 9500 being registered construction firms in six states in southwest, Nigeria while Slovin’s Formular was adopted to determine the sample size with the total sample size of 384 respondents. Also data for the study was collected through questionnaire. The study reveals that there is a positive impact on Financial Accounting Information in decision making in construction firms. The study concluded that Financial Accounting Information is a basis and guide when making decision and it could be used to control irregularities and mismanagement in construction firms. The study therefore recommends that modern equipment, professionals and conducive working environment should be in place to facilitate timely and accurate Financial Accounting Information for users. Also recommendation was made to construction firms to use financial and project accounting package software. This should be provided enhance better performance in financial department Keywords: Financial Accounting Information, Decision Making, Construction Firms. Word count: 503Item Financial Inclusion and Financial Performance of Listed Deposit Money Banks in Nigeria(Lead City University, Ibadan, 2023-12) Adewale Moses ADEYEMIThis study investigated the relationship between financial inclusion and financial performance of deposit money banks in Nigeria. The specific objectives were to examine the impact of rural financing on the financial performance of Deposit Money Banks (DMBs) in Nigeria; investigate the influence of pricing of banking services on the financial performance of Deposit Money Banks in Nigeria; assess how Small and Medium‐sized Enterprises’ (SMEs) financing affects the financial performance (FP) of Deposit Money Banks in Nigeria. The study employed ex-post facto and correlation research design with secondary data obtained from the Central Bank of Nigeria 2020 statistical bulletin and financial institutions of deposit money banks. The results indicated a positive and significant relationship between loans to customers, deposits by customers, bank branches, mobile banking and agency banking on return on assets of deposit money banks. The study concluded that financial inclusion positively influences the level of financial performance of deposit money banks. On the basis of the conclusion, the paper recommended amongst others that the Central Bank of Nigeria (CBN) should redefine the Loan Accessibility supply as a tool for monetary policy by establishing an equilibrium level. In addition, the study also recommends that the Interest Rate has a negative effect on the performance of deposit money banks, there is an urgent need for the government to impose restrictions on the cross-border flow of capital and also to make use of the relevant macroeconomic management tools to control Loan Accessibility in times of crisis in order to mitigate the effects of Interest Rate on the profitability of deposit money banks. This is because there is an urgent need for the government to do so because the Interest Rate has a negative effect on the financial performance of deposit money banks in the country. Keywords: Bank Deposit, Loans, Agency banking, Mobile banking, Return on assets, Financial Inclusion and Performance. Word Count: 293Item Financial Reporting Quality, Ownership Structure and Financial Performance of Nigerian Non-Financial Quoted Companies (2009-2020)(Lead City University, 2022-12) Ilesanmi Isaac OMOLEThe study examined the trend and pattern of financial reporting quality from 2009 to 2020, assessed the factors that determine financial reporting quality of non-financial quoted Nigerian companies and investigated the long run and short run effects of financial reporting quality on corporate performance of non-financial quoted companies in Nigeria. It also analyzed the dynamic relationships among financial reporting quality, ownership structure and corporate performance of non-financial quoted companies and examined the interactive effects of financial reporting quality and ownership structure and corporate performance of non-financial quoted companies in Nigeria. The study employed secondary source of data collection. A sample of 60 quoted companies out of 107 non-financial listed companies in Nigeria were purposively selected based on availability of required information in their annual reports and the existence of the companies over a period of 2009-2020. The findings revealed that interaction between financial reporting quality and ownership structure has a positive effect on performance. The study recommended that regulatory agency should pay adequate attention to monitoring rules that will guarantee definite rules for the avoidance of “window dressing behavior” of management in financial reporting, also, should Endeavor to regulate the ownership structure of companies through policies, so as to stimulate the financial performance. Industrial regulators should emphasize the need for the mix of institutional, foreign and managerial involvement in companies, both in terms of equity ownership and significant presence on the board of directors to allay the agency problems, thereby help to reduce the conflict of interest between managers and shareholders, companies should increase their institutional owners since its control mechanisms would avoid collision between managers and dominants shareholders so as to prevent the problem of expropriation. Keywords: Managerial Ownership, Institutional Ownership, Foreign Ownership, Firm size, Financial Reporting Quality, Tobins- QItem Forensic Accounting Techniques, Internal Control System and Fraud Prevention in Selected Deposit Money Banks in Ibadan, Oyo State, Nigeria(Lead City University, 2022-12) Ayotomiwa Isaac ADEWUYIThe banking industry is becoming more and more susceptible to fraud over the years due to ineffective internal control measures been put in place. As banking industries move on with wide range of activities, fraud can therefore occur from both internal and external sources which have negative effect on the organization forensic accounting techniques, internal control system on fraud prevention in selected deposit money banks in Ibadan North LGA, Oyo State, Nigeria. The research design used was the descriptive survey. The population of the study consisted of 5 deposit banks, total of 20 staff members which was accomplished by purposive sampling procedures with each bank having four key staff members (a head of operations, a fund transfer officer, resident internal control officials, and cash officials). Primary data were collected using the questionnaire instrument. Multiple regression was used with the aid of Statistical Package for Social Sciences (SPSS) version 23.0 to test the hypothesis.The regression analysis revealed that the p-value (0.00)for the independent variable is significant at the 0.05 level of significance; the R2 of 0.568 has moderate explanatory power for the variation in the dependent variable (Fraud Prevention) and it is moderately fit of the regression, the calculated F regression analysis of 5.998 is significantly is significant atp=0.00.Therefore, Ho1 was rejected. The findings revealed that many of the respondents are aware and had a good knowledge of forensic accounting and there exist a relationship between forensic accounting techniques, internal control system and Fraud Prevention in selected deposit money banks in Nigeria. The study therefore, recommends that staffs, ranging from head of operations, fund transfer officer, resident internal control officials, and cash officials, should attend conferences and seminars within and outside the country on the applicability of forensic accounting skills and techniques to prevent fraud and detect whenever it is perpetrated. Keyword: Forensic accounting, fraud prevention, fraud detection, Internal control, Accounting Word Count: 300Item Internal Audit Practices and Performance of Local Governments in Oyo State, Nigeria(Lead City University, Ibadan, 2024-12) Taiwo Racheal ONIThe study investigated Internal Audit practices and performance of local governments, Oyo state, Nigeria. This study assessed the relationship between internal audit practices and the performance of local governments in Oyo State, Nigeria, with a focus on education, healthcare, infrastructure, and economic empowerment performance. A descriptive research design was adopted, using a mixed-methods approach to gather data from both structured questionnaires and interviews. The target population consisted of 726 staff from the finance departments of 33 Local Government Areas (LGAs), with a sample size of 259 respondents determined using the Taro Yamane formula. A simple random sampling technique was applied to select participants from the finance departments, ensuring a representative sample. Additionally, 60 community members were included, selected from three senatorial districts. Data collection instruments included a structured questionnaire to gather. The study revealed that internal auditing significantly impact the performance of local governments in Oyo State, Nigeria. Key findings showed that internal auditor quality, with a staff rating of 3.13 and a community rating of 2.66, influences performance, accounting for 3.1% of the variance (R² = 0.031, β = 0.177, p < 0.004). Similarly, auditor independence was rated 3.11 by staff and 2.95 by the community, contributing 23.8% to the variance in performance (R² = 0.238, β = 0.488, p < 0.000). Monitoring and control activities also played a crucial role, with a staff rating of 3.11 and a community score of 2.72, explained 22.7% of the performance variance (R² = 0.227, β = 0.477, p < 0.000). Overall, internal audit functions were perceived positively (mean score of 3.11), showed improvements in financial management, education, welfare services, and infrastructure. The study concluded that internal auditing, particularly auditor independence, was crucial for enhancing local government performance, promoting transparency, and strengthening resource management. It recommended that investing in auditor training, ensuring independence, implementing robust controls, and adopted a comprehensive audit framework to boost governance and service delivery effectively. Keywords: Internal Audit Practices, Performance, Internal Auditor Quality, Auditor Independence, Internal Audit Monitoring and Control Activities Word Count: 300