Nnamdi Azikiwe University Journals
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AUDIT COMMITTEE CHARACTERISTICS AND THE PROFITABILITY OF LISTED INDUSTRIAL GOODS FIRMS IN NIGERIA
No full textThe study examined the effect of audit committee characteristics on the profitability of listed industrial goods firms in Nigeria. Specifically, the study determined the effect of audit committee size, audit committee gender diversity, audit committee independence and audit committee diligence on the return on capital employed of listed industrial goods firms in Nigeria. Ex-post facto research design was employed. Thirteen (13) listed industrial goods companies on the Nigerian Exchange Group made up the population of the study. Purposive sampling was used in selecting a sample size of nine (9) firms. Secondary data for the study were collected from the firms’ annual reports over a ten year period which spanned from 2014 to 2023. Descriptive tools such as mean and measures of dispersion were used to summarise the data. Panel Least Square regressions with white cross-section standard errors was used to test the hypotheses. The findings revealed the following: Audit Committee Size has a positive and significant effect the return on capital employed of listed industrial goods firms in Nigeria (β = 0.053675; p-value = 0.0001); Audit Committee Gender Diversity (ACGD) has a positive but non-significant effect on the return on capital employed of listed industrial goods firms in Nigeria (β = 0.139434; p-value = 0.1739); Audit Committee Independence (ACI) has a positive but non-significant effect on the return on capital employed of listed industrial goods firms in Nigeria (β = 0.706078; p-value = 0.2731); Audit Committee Diligence (ACD) has a positive and significant effect on the return on capital employed of listed industrial goods firms in Nigeria (β = 0.196620; p-value = 0.0112). In conclusion, larger, more gender-diverse, independent, and diligent audit committees are associated with better profitability outcomes. The study recommends that the board should consider expanding the audit committee by adding at least one or two members with specialized financial expertise or industry knowledge in order to enhance the committee’s ability to provide more thorough oversight of financial reporting, improve risk management, and, ultimately, contribute to better financial performance.
 
REVIEW ON CHARACTERISTICS AND SKILLS OF FORENSIC ACCOUNTANTS: EFFECTS ON FINANCIAL FRAUD CONTROL AND SUSTAINABILITY
No full textThe rate at which certified public accountants and other professionals are drifting to providing forensic accounting services suggest the need for providing insight and training on the requisite characteristics, core and enhanced skills needed to qualify individuals as forensic accountants. In this regard, forensic accountants’ skills are accessible to be well designed and appropriate for effective financial fraud control. It appears that there are quality identified skills and characteristics of forensic accountants that would make forensic accountants competent, however, forensic accountants would fail in their functions where these skills and traits/characteristics do not reflect in them. The skills set required in one area can leverage skills and abilities while working on a different assignment. Hence, this study carried out a desktop research on the investigate skills and characteristics and sustenance of forensic accountant. It was suggested that institutions of learning should design curriculum that will train, assess and grade prospective forensic accountants in character and learning in order to sustain amongst other measures, forensic accounting career.
 
INTERNAL CONTROLS AND ACCOUNTING INFORMATION SYSTEMS OF SELECTED SMALL AND MEDIUM-SCALE ENTERPRISES IN LAGOS, NIGERIA
No full textThe study focused on the impact of internal controls of Small and medium enterprises in Lagos state on its Accounting Information system. Specifically, the study examined the effect of Control Environment on the accounting information system of small and medium scale enterprise in Lagos State, ascertained how Risk Assessment affects the accounting information system of small and medium scale enterprise in Lagos State, and determined the effect of Information and Communication System on the accounting information system of small and medium scale enterprise in Lagos State. Using the survey research design, the study sampled 350 CEOs, Managers of SMEs and internal control Specialist in Lagos State. Using the Ordinary least square statistical technique, the study found out that control environment has a significant and positive impact on Accounting Information System (p-value 0.0000; coefficient 3.1976). It was discovered that risk assessment have a significant and positive impact on Accounting Information System (p-value 0.0000; coefficient 56.8588). The study also revealed that that Information and Communication System does not have a statistically discernible impact on Accounting Information System (p-value 0.6661; coefficient 1.0407) within the sample period. The study therefore concludes that the control environment, risk assessment, and control activities significantly enhance the effectiveness of the accounting information system in SMEs, while the information and communication system does not have a statistically significant impact. Based on these findings, it was recommended that SMEs strengthen their control environment by enforcing ethical leadership, regulatory compliance, and organizational discipline. Additionally, businesses should enhance risk assessment strategies to mitigate financial uncertainties and improve decision-making. Control activities should be rigorously implemented to ensure data accuracy and fraud prevention
Human Resource Development and Supervision as Effective Strategies for Improving Business Education Curriculum in Colleges of Education for Employability of Graduates
No full textThe study focused on human resource development and supervision as effective strategies for improving business education curriculum implementation in colleges of education in South-East Nigeria for employability of graduates. Two research questions guided the study while two hypotheses were tested at 0.05 level of significance. Descriptive survey research design was adopted for the study. The population of the study consisted of 320 business educators from colleges of education. The study utilized a validated four-point scale questionnaire with a reliability index of 0.74 and 0.87. The overall reliability test was 0.78 for data. The data collected were analyzed using arithmetic mean and standard deviation. The result from the study indicated that adequate human capital development and constant supervision were effective strategies for improving business education curriculum in colleges of education for employability of graduates. Based on the findings, the study recommended that there was need for proper training and retraining of business educators in colleges of education as well as constant supervision of instructions in colleges of education in Nigeri
Influence of Artificial Intelligence on Promoting Adaptability and Decision-Making Processes among SME Operators in Anambra State, Nigeria
No full textThis study investigates the influence of Artificial Intelligence (AI) on promoting adaptability and enhancing decision-making processes among Small and Medium Enterprise (SME) operators in Anambra State, Nigeria. In the face of an increasingly dynamic business environment, SMEs must respond swiftly to market fluctuations, consumer behaviour, and competitive pressures. AI technologies such as predictive analytics, real-time data processing, and trend forecasting, offer significant potential to support these responses by equipping SMEs with tools for strategic adaptability and informed decision-making. A descriptive survey research design was adopted, and data were gathered from 105 SME operators selected using an accidental sampling technique. The instrument used for data collection was a structured questionnaire titled “Influence of AI on Promoting Adaptability and Decision-Making Processes among SME Operators Questionnaire”, structured on a five-point Likert scale. The instrument was validated by experts and demonstrated high reliability with Cronbach’s alpha values of 0.86 for adaptability and 0.79 for decision-making components. Data were analyzed using the weighted mean and standard deviation. The findings reveal that AI significantly contributes to improving SME operators’ adaptability through personalized learning, real-time market tracking, and behavioural insights. Similarly, AI enhances decision-making by enabling data-driven judgments, identifying patterns, and supporting risk assessment and opportunity recognition. Based on the results, it is recommended that SME operators adopt AI tools to strengthen operational flexibility and strategic thinking. Investments in AI literacy and digital capacity-building are also advised to ensure effective adoptio
MOTIVATION AS PREDICTOR OF PERFORMANCE OF SECRETARIAL STAFF IN TERTIARY INSTITUTIONS IN ANAMBRA STATE
No full textThis study investigated motivation as a predictor of performance of secretarial staff in tertiary institutions in Anambra State. The study was guided by two purposes, two research questions and two hypotheses. Correlation survey design was adopted for the study. The population of the study was 522, comprising 369 secretarial staff and 153 Staff registrar cadre staff (Deputy Registrar and above). Census sampling was used in the study due to small size of the population. Data for this study were collected using two researcher-made structured questionnaires namely, “Job Satisfaction and Motivation of Secretarial Staff” (JSMSS) Questionnaire and “Secretarial Staff Job Performance” (SSJP) Survey. Two experts in Faculty of Technology and Vocational Education, and one in Educational Foundations (Measurement and Evaluation), all from Nnamdi Azikiwe University, Awka validated the instruments. The instruments yielded reliability co-efficient values of 0.82 and 0.85 for SSJP and JSMSS respectively. Pearson Product Moment Correlation Co-efficient (r) was used to answer research questions and test hypotheses. The strength or direction of the relationship of the variables was tested with Regression analysis while they were interpreted using Creswell (2009) correlation coefficient scale. The study found among others that, motivation is a significant predictor of job performance, with regression results indicating that nearly half of the performance variance was explained by motivation levels. Based on the findings, the study recommended among others, that secretarial staff should receive fair, competitive remuneration from management of tertiary institutions based on workload, experience and performance to increase job satisfaction and retention. Government should prioritize clear communication regarding job continuity, institutional support, and protection from arbitrary dismissal to enhance job commitment and reduce anxiety among secretarial staf
EXTENT OF UTILIZATION OF EMERGING TECHNOLOGIES FOR TEACHING AND LEARNING OF BUSINESS EDUCATION PROGRAMMES IN UNIVERSITIES IN SOUTHWEST NIGERIA
No full textThis study examined the extent of utilization of emerging technologies for teaching and learning of business education programmes in universities in South West Nigeria. Three research questions were raised, while three hypotheses were formulated. The study employed a descriptive survey research design. The population consists of 64 business educators in the seven public universities offering business education programmes in the Southwest, Nigeria. There was no sampling for this study because of the manageable size of the population. A validated instrument titled “Emerging Technologies in Teaching and Learning Business Education Programme Questionnaire” (ETTLBEPQ) was structured by the researcher. To ascertain the internal consistency of the items of the instrument, a pilot test was conducted, and the Cronbach Alpha Method was used to obtain an overall coefficient of 0.78. Mean and standard deviation were used to answer the research questions posed, while an independent samples t-test was used to test the null hypotheses at 0.05 alpha level. The finding revealed that business educators, to a great extent, integrated learning management systems in teaching and learning of business education programmes at universities in Southwest Nigeria. It was also found that business educators to a low extent integrated adaptive learning systems and flipped classroom technologies in teaching and learning of business education programme at universities in Southwest Nigeria. It was recommended that university management should institutionalize LMS best practices by developing standardized course templates, mandating consistent LMS-based assessments, and facilitating advanced training for lecturer
KNOWLEDGE OF PREVENTIVE MEASURES OF CHOLERA DISEASE AMONG COMMUNITY MEMBERS IN AKOKO SOUTH EAST LOCAL GOVERNMENT AREA OF ONDO STATE, NIGERIA.
No full textThe study was conducted to ascertain the knowledge of preventive measure of cholera disease among community members in Akoko south east LGA Ondo State. A descriptive cross-sectional survey research design was used for the study. The population for the study consisted of 10,548 community members in Akoko south east LGA .Taro Yamane formula was used to draw 340 community members in Akoko South East LGA. A validated questionnaire titled \u27\u27Knowledge of Preventive Measures of Cholera Disease Questionnaire (KPMCDQ) was used as instrument for data collection. A split-half method (Spearman-Brown) statistic was used to determine reliability coefficient (KPMCDQ) which gave 0.78 and the instrument was adjudged reliable for use. Frequency counts, percentages and Chi-square were all used to both answer the research questions and test the hypotheses. The results of the study showed that there was moderate knowledge of cholera disease (52.3%) among the community members. The result also showed that there was moderate knowledge of preventive measures of cholera disease (56.2%) among the community members. There was a significant difference in the knowledge of cholera disease and preventive measures based on age and gender. The researcher recommended among others that since the people of the community have moderate knowledge of cholera disease and preventive measures, measures should be taken by public health educators to encourage the people of the community to sustain the knowledge of personal hygiene and to be treated water before drinking, in order to decrease morbidity cause by cholera
FREQUENCY OF HANDWASHING POST-COVID-19 PANDEMIC AND REPORT OF DIARRHOEAL ILLNESSES AMONG A SAMPLE OF NIGERIANS
No full textBackground: Adequate frequency of handwashing is one of the non-curative interventions recommended to prevent any diarrhoea-related illnesses. This study investigated frequency of handwashing post-COVID-19 pandemic, and report of diarrhoeal illnesses among a sample of Nigerians with an intent to encourage handwashing to avert diarrhoea-related illnesses. Methodology: This study used a cross-sectional research design. The population of this study was 224,818,168, while the accessible population was 9813, yielding a sample size of 367. A self-developed questionnaire with three sections was used in this study. Four experts validated the instrument, and a reliability index of 0.82 was obtained using the split-half method of reliability. Results: The average age of the respondents in the total approach was 28 ±5 years of age as the young Nigerians (12-45 years) and 58 ± 0 years of age as the old Nigerians (46-70 years). The findings revealed that: 199 (54.22%) of the respondents were males 168 (45.78%) were females, 13 (3.54%) of them had no formal education, 91 (24.80%) had primary education, 203 (55.31%) had their secondary education, and 60 (16.35%) of them had tertiary education. This study\u27s findings further revealed a poor frequency of handwashing among a sample of Nigerians post-COVID-19 pandemic, and it was inferentially significant (x=1.54: p = 0.001). There was a high level of diarrhoeal illnesses among a sample of Nigerians post-COVID-19 pandemic, and they significantly suffered diarrhoeal illnesses (x=1.53: p = 0.001). The descriptive proofs showed there was a gender difference in the frequency of handwashing, and diarrhoeal illnesses, but the hypothesis test showed the gender difference was not significant both in the frequency of handwashing, and diarrhoeal illnesses (p = 0.424 & p = 0.300) respectively. Conclusion and Recommendations: It was concluded that there was a poor frequency of handwashing, and a high level of diarrhoeal illnesses among a sample of Nigerians as gender did not produce much difference in the frequency of handwashing and diarrhoeal illnesses investigated. It is recommended among others that Nigerians should improve their daily frequency of handwashing to the recommended 6-10 times daily.