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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 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 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 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 Control and Organizational Performance of Selected Deposit Money Banks in Nigeria.(Lead City University, 2022-12) Iyabode Kurfilat HASSANThis study investigated the relationship between internal control and organizational performance of selected deposit money banks in Nigeria with specific objectives to determine the impact of risk assessment on the performance of DMBs in Nigeria; evaluate the relationship between monitoring activities and performance of DMBs in Nigeria; and establish the impact of control activities on the performance of DMBs in Nigeria. It is expected that effective internal control mechanisms in any organization assist to improve the achievement of organization’s goals and objectives. As it is yet to be determined whether or not the internal control mechanism has a major impact on performance of DMBs in Nigeria, this study was prompted by the fact that there are still numerous unresolved issues in Nigeria's DMBs' internal control mechanisms. Primary data was collected using questionnaires administered to top level employees and other employees of 11 banks using a purposive random sample of 150 respondents out of which 97 responses were collected. The data were analyzed using descriptive statistics, correlation analysis, exploratory factor analysis and regression with aid of Statistical Package for Social Sciences (SPSS) version 26. The result of the analysis shows that risk assessment, monitoring activities and control activities each have a positive and significant impact on financial, non financial and overall organizational performance DMBs in Nigeria. Based on the research findings it can be concluded that internal control mechanism is a significant predictor of organization performance and that effective internal control systems must incorporate the effects of risk assessment, monitoring and control activities to enhance organizational performance of DMBs. The study therefore recommended that internal control systems especially risk assessment, monitoring activities and control activities are significant areas and management of DMBs in Nigeria should give great attention to them in order to improve organizational performance. Keywords: Risk assessment, Monitoring Activities, Control Activities, Financial performance, Non financial performance. Word Count: 295Item Internal Control System and Performance of Listed Money Deposit Bank in Nigeria(Lead City University, 2023-12) Abdul Dimeji, ISHOLAThe aim of the study is to investigate into the Internal Control System and Performance of Listed Money Deposit Banks in Nigeria, with a particular emphasis on the impact of COSO components of internal control on the performance metrics of bank efficiency, operational performance, and asset safety in Nigerian listed money deposit banks (MDBs). The study was guided by both control theory and agency theory, particularly anchored on agency theory. The study employed a descriptive survey research approach, with a population of 1,502 staff members from all head offices of the eight selected DMBs with international authorization. The sample size for this study was 316, determined using the Taro Yamane sampling size technique. The study focused on all staff members at the head offices of the eight selected DMBs with international authorization. Purposive sampling was utilized to target at least one branch of each of the eight DMBs in, Nigeria that have international permission. Simple percentages, correlation analysis, and regression analysis were used to examine the data gathered. Positive relationships are found between internal control system components and bank efficiency, operational performance, and asset safety (p 0.05). Risk assessment enhances bank efficiency and operational performance, but has little influence on asset safety. The internal control system has a substantial effect on bank efficiency (F(5, 305) = 36.880, p.001), operational performance (F(5, 305) = 29.361, p.001), and asset safety (F(5, 305) = 38.998, p.001). Finally, the internal control system has a significant impact on the performance of Nigerian deposit money banks (DMBs), with the Control Environment, Monitoring Activities, Risk Assessment, Control Activities, and Information and Communication variables all playing important roles in improving bank efficiency. It is advised that DMBs undertake frequent training and development programs, incorporate best and trending evaluation approaches, and create partnership with regulatory agencies to further improve their performance efficiency. Keywords: Internal Control System, Internal Control Components, Performance, Bank Efficiency, Operational Performance, Asset Safety Word Count: 300Item Managerial Traits, Firm Characteristics and Capital Structure Decision of Listed Manufacturing Firms in Nigeria(Lead City University, 2023-12) Mayor Matthew BAMIDELEThis study examined the influence of managerial traits, firm characteristics and capital structure decision of sampled 34 listed manufacturing firms in Nigeria for a period of 2010-2020. The specific objectives are to; examine the impact of managerial traits on capital structure decision, influence of firm performance variables on the capital structure decision, assess the effect offirm structure variables on capital structure decision, and evaluate the influence of firm monitoring variable on the capital structure decision. Longitudinal panel research design was used and judgmental sampling technique used to select sample size of 34 firms. Secondary data were sourced from annual report of sampled 34 firms. Data were analysed through descriptive and inferential statistics. The results of hypothesis one showed overall significant of joint explanatory variables of managerial traits and macroeconomic variables are considered as whole determinants of leverage in Nigerian firms (F-stat. 2.362317 ; P-val. <0.05). The result of hypothesis two showed that there was a significant influence of performance variables on leverage structure as indicated by overall significant of (F-stat. 19.4770, P-val.< 0.05) level of significant. The result of hypothesis three revealed an overall significant of joint influence of firm structure variable, macroeconomic variables on leverage structure among Nigerian listed firms (F- stat.=17.32804; P-val.<0.05). The result of hypothesis four disclosed an overall significant of joint influence of monitoring variables and macroeconomic variables on leverage structure among Nigerian listed firms as (F- stat. 17.49340; P-val.< 0.05respectively. The study concluded that managerial traitsand firm attributes are considered as determinants of optimal capital structure decision. This study recommended that the managementshould take edge of their firms’ profitability and growth opportunity to increase return on investment and lower of debt. Keywords: Managerial traits, capital structure, firm characteristics, profitability, firm growth. Word Count: 296Item Mortgage Financing, Innovation Capability and Housing Loan Performance of Accredited Primary Mortgage Banks in Nigeria(Lead City University, 2023-12) Abiodun Fasunle FASHINAThe housing loan performance is measured by access to finance, homeownership loan volume, non-performing loan ratio and service efficiency of the primary mortgage bank (PMB). This study examined the influence of mortgage financing (MF) and innovation capability (IC) on housing loan performance (HLP) of accredited PMBs in Nigeria. The study employed cross-sectional mixed method survey design with two populations representing 20 accredited PMBs and 129,163 National Housing Fund (NHF) Scheme contributors registered with FMBN Ikeja Office. Also, obtained a classified secondary data on NHF loan disbursements to PMBs and NPL ratios from 2012 to 2022 from FMBN. A sample of 10 accredited PMBs in Lagos was determine by cluster sampling technique in which 4 credit officers were selected in each of the PMB applying purposive sampling method to arrive at a total of 40 credit officers. The sample size of 400 NHF Scheme contributors was computed using Taro Yamane formula. The study applied structured questionnaire as research instrument that was validated using content and construct validity. The descriptive and inferential statistics were employed to analyse the data. The major findings revealed that MF and IC have significant influence on HLP (Adj. R2 = 0.590, F (3,33) = 18.274, p = 0.000) and government housing policy (GHP) has significant moderating effect on the functional relationship between MF, IC and HLP (R2∆ = 0.055, F∆ = 5.275, p = 0.028) of accredited PMBs in Nigeria. The study concluded that MF and IC had significant influence on HLP of accredited PMBs in Nigeria. The study recommended that the management of PMBs should take appropriate measures to strengthen performance dimension of service efficiency. Also, the management of PMBs must continue to implement the relevant housing policies that support the performance effect of MF and IC that are existing in the mortgage banks in Nigeria. Keywords: housing loan performance, primary mortgage banks, homeownership, mortgage financing, innovation capability, NHF Scheme contributors, government housing policy, credit officers Word Count: 300.