These are articles published in journals by academics staff ir.bowen.edu.ng:8181/jspui/handle/123456789/381 2026-04-22T00:09:03Z 2026-04-22T00:09:03Z Inneh, E. G. Obokoh, L. O. Wright, O. Adewale, O. T. ir.bowen.edu.ng:8181/jspui/handle/123456789/1440 2023-05-19T15:17:13Z 2022-01-01T00:00:00Z

Title: Managerial ability and earnings quality of Nigerian listed deposit money banks Authors: Inneh, E. G.; Obokoh, L. O.; Wright, O.; Adewale, O. T. Abstract: Globally, stakeholders are concerned about managerial ability and financial reporting quality. The management is usually accused of taking advantage of the information asymmetry arising from agency contracts to manipulate earnings quality. However, there is limited extant literature on the subject matter in Nigeria. The study fills the gap by examining the effect of managerial ability on the earnings quality of listed deposit money banks in Nigeria. We collected data on relevant variables from 2006 to 2020. Data envelopment analysis, Tobit regression and the ordinary least squares method are employed in analysing the secondary data collected. The result indicates that managerial ability is positively and significantly associated with earnings quality. The study concludes that managers with highly technical improve earnings quality in line with Resource Based view theory. Description: Conference paper presented at International Conference in Accounting and Business in University of Johannesburg College of Business and Economics School of Accounting Auckland Park South Africa

2022-01-01T00:00:00Z Otekunrin, A. O. Fagboro, G. D. Nwanji, T. I. Asamu, F. F. Ajiboye, B. O. Falaye, A. J. ir.bowen.edu.ng:8181/jspui/handle/123456789/1368 2023-05-15T09:47:08Z 2019-01-01T00:00:00Z

Title: Performance of deposit money banks and liquidity management In Nigeria Authors: Otekunrin, A. O.; Fagboro, G. D.; Nwanji, T. I.; Asamu, F. F.; Ajiboye, B. O.; Falaye, A. J. Abstract: This study examined the performance of selected quoted deposit banks of Nigeria and liquidity management. Secondary data used was extracted from the financial statements of 15 money deposit banks out of a population of 17 deposit money banks on the Nigerian Stock Exchange (NSE) for 2012–2017 (six years). The descriptive research design was used. The data collected was analyzed using the ordinary least square method (OLS). Liquidity management was measured using the capital ratio (CTR), a current ratio (CR), and a cash ratio (CSR), while performance was measured using return on assets (ROA). Based on the results of the study, liquidity management proxied by capital ratio, current ratio, and cash ratio and performance of the firm proxied by return on assets are positively related. The result shows that liquidity management is an essential factor in business operations and consequently leads to business profitability. Hence proper liquidity management helps solve the agency theory problem of agency costs that arise when control of companies is separated from the ownership, whereby managers are able to employ the firm’s resources for personal gains instead of maximizing the value of the firm or the shareholders’ wealth. The value of the firm and the shareholders’ wealth can be maximized through the firm’s profitability via effective and efficient liquidity management.

2019-01-01T00:00:00Z Ayoola, T. J. Olaniyi, O. O. Kolawole, P. E. Aregbesola, O. D. Wright, O. ir.bowen.edu.ng:8181/jspui/handle/123456789/1320 2023-05-14T21:21:06Z 2023-01-16T00:00:00Z

Title: Tax Administration, trust in tax authorities, and personal income tax compliance: Evidence from Nigeria Authors: Ayoola, T. J.; Olaniyi, O. O.; Kolawole, P. E.; Aregbesola, O. D.; Wright, O. Abstract: Developing countries are characterized by a low level of tax compliance arising from weaknesses in tax administration and trust deficits. This poses a critical challenge toward the attainment of developmental goals. This paper aims to examine the moderating role of trust in tax authorities for the relationship between tax administration and personal income tax compliance in Nigeria. The study used a survey design to obtain data through a structured questionnaire administered to randomly selected individual taxpayers from Nigeria; 365 responses were collected. The OLS results revealed that tax administration significantly influences personal income tax compliance (β = 0.301, t = 4.068, and p-value = 0.000). Trust in tax authorities significantly influences personal income tax compliance (β = 0.183, t-value = 3.650, and p-value = 0.000). Furthermore, the result showed that trust in tax authorities positively moderates the relationship between tax administration and personal income tax compliance (β = 0.323, t = 4.098, and p-value = 0.000). This study concludes that tax administration significantly affects personal income tax compliance, and trust in tax authorities moderates this relationship in Nigeria

2023-01-16T00:00:00Z Kolawole, P. E. Dairo, J. Jacob, P. A. Aregbesola, O. D. ir.bowen.edu.ng:8181/jspui/handle/123456789/1311 2023-05-14T19:15:21Z 2020-01-01T00:00:00Z

Title: Internal audit and financial performance of selected manufacturing industries in the consumer-goods sector listed on the Nigerian stock exchange Authors: Kolawole, P. E.; Dairo, J.; Jacob, P. A.; Aregbesola, O. D. Abstract: Background: The current instability of the Nation's economy has made the manufacturing sector to often experience shocks and distresses, which could be managed if the internal audit unit of such firms are engaging. This makes it crucial to examine how good internal audit indicators such as independence and professional competency of internal auditors; together with the internal control system influence the financial performance of quoted manufacturing industries in Nigeria. Thus, this study aimed at investigating the effect of internal audit on the financial performance of some manufacturing industries in the consumer-goods sector quoted on the Nigerian Stock Exchange Materials and Methods: The study employed a descriptive research approach. Ten (10) industries in the consumer-goods sector were randomly selected for the study while secondary data was used to gather information from their published financial statements for the period 2008-2017. The researchers adopted a panel data. Descriptive analysis was done using mean, median and standard deviation while inferential analysis was carried out using multiple regression analysis. Results The study found that internal audit had significant influence on the financial performance of quoted manufacturing industries in Nigeria. Professional competency of internal auditors and the internal control system showed positive and significant influence while independence of internal auditor had significant but negative influence on the financial performance of the manufacturing industries. Conclusion: The findings suggest the need for good interrelationship between internal auditors’ independence and financial performance so that firms can immensely benefit from the internal audit. Continuous training, seminars and workshops are recommended for internal auditors in order to improve their professional competence. This study contributes to practice, advocating for an effective internal audit system to be put in place by management of quoted manufacturing industries in order to achieve high financial performance.

2020-01-01T00:00:00Z