IBBU Journals (Ibrahim Badamasi Babangida University)
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Ownership Structure and Audit Fees among Listed Financial Service Firms in Nigeria
No full textThis study aims at examining the effect of ownership structure on audit fees among listed financial service firms in Nigeria. In realizing the objectives of the study, the study adopts correlational research design using ordinary least square regression as a tool of analysis. The study used secondary data extracted from the published financial statements of the sampled firms for the period (2007 to 2020). The population of the study consists of 53 listed financial service firms in Nigeria. The dependent variable of the study is audit fees while managerial and institutional ownership were used as independent variables of the study. The findings suggest a significant positive association between institutional ownership and audit fee. Conversely, the findings do not propose any association of managerial ownership with the audit fee. The empirical finding of the study reveals that the explanatory powers of institutional ownership shows a positive significant effect on the predictive factor (audit fees) among listed financial service firms in Nigeria. This study provides useful insights into the importance of ownership role in enhancing the effectiveness of external auditing among listed financial service firms in Nigeria. The study provides evidence that, the monitoring role of institutional ownership has significant effect on audit fees. Also, firm size as a control variable of the study has positive and significant effect on audit fees. The findings of this study may prove helpful to regulators and investors to have insight into the nature of ownership structure in the Nigerian listed financial service firms as an important factor to determine the quality of financial reporting and cost of audit. Based on the findings of this study, it is therefore recommended among others that, Nigerian Security and Exchange Commission should support and encourage institutional investment among Nigerian listed financial firms. In essence this will improve their monitoring roles, ensure the selection of a reputable external audit firm, and have better financial reporting process
Effect of External Environmental Factors on Business Performance of Small-Sized Rice Mills Enterprises within Bauchi Metropolis
No full textThis research delved into the intricate dynamics of how external business environment affect the performance of small-sized rice mills. The main objective of the study is to investigate the effect of external environmental factors on business performance of small-sized Rice Mills enterprises within Bauchi Metropolis, Nigeria. The independent variable is external environmental factors [political, socio-cultural and economic environment] while the dependent variable is the performance of SMEs. The study used survey research and population of this study comprises of 79 small-sized rice mills enterprises in Bauchi metropolis, Nigeria. The study sampled 46 respondents and utilized purposive sampling to select small-sized rice mills firms within Bauchi metropolis. Data were collected through a structured questionnaire administered to 46 respondents who are owners of small-sized Rice Mills enterprises in Bauchi Metropolis of Nigeria. Descriptive statistics and multiple regression analysis were employed to rigorously analyze the gathered data. The findings reveal that both the economic and socio-cultural environments exerted a statistically significant influence on the performance of small-sized rice mills enterprises. In contrast, the political environment was not found to have a significant impact on the performance of these enterprises. The study concludes that understanding and effectively managing the economic and socio-cultural dimensions of the external environment are crucial for enhancing the performance of small-sized rice mills in Bauchi metropolis. However, the political environment which is an integral aspect did not emerge as a significant factor influencing their performance. To bolster the performance of small-sized rice mills, it is recommended that these enterprises proactively adapt strategies to navigate and capitalize on economic and socio-cultural factors. Additionally, ongoing engagement with political stakeholders is advised to foster a more conducive political environment that aligns with the needs of these enterprises
Understanding the Meaning of Literacy beyond the 3Rs: Literacy and Paradigms of Development
No full textTraditionally, literacy is still universally defined as the ability to read, write andcompute numeracy (3Rs). However, the meaning of the term has changed overtime dueto dramatic changes in the area of social, economic, political and ecological changestaking place across the globe to a range of more complex and diverse skills andunderstanding. It is against this background that this paper examines the concepts ofliteracy and development, literacy beyond 3Rs: Literacy and development; literacy andlifelong learning; literacy and social change; literacy and cultural development; literacyand internet; literacy and politics; literacy and human right; literacy and employmentgeneration and literacy and conscientization. On these bases, the authors recommended,among others, that government at all levels should create an enabling environmentthrough the provision of adequate funding, materials and facilities required to educateadult members through literacy education in order to contribute to the development oftheir immediate environment and the country at large
Nupe Traditions of Origin: A Re-evaluation of the Narratives
No full textThis article argues for a re-evaluation of the salient themes inherent in the narrations ofthe major Nupe traditions of origin, which have remained largely unrevised in the faceof ever-increasing historical and archaeological writings on Nupe history. When reevaluatedwithin the spheres of current historical epistemologies, this article opines thatthese themes hold new answers to some crucial questions hindering the holisticunderstanding of pre-colonial Nupe history and worldview. It concludes that until andunless this revisionist approach is adopted, the study of ancient Nupe history willcontinue to remain largely speculative
The Role of Democracy on the Development of Physical Education Programs in Nigeria: Challenges and the Way Forward
No full textThis paper examines the historical perspective of the contributions of democracy tothe development of physical education in Nigeria. It reviewed relevant literature onthe role of democratization on the development of physical education. It highlightsthe act of governance brought about by democracy leading to the formulation of theNational Policy on Education and the National Sports Development Policy. Thisraises hope for the growth and development of physical education. However,negative factors continue to affect the development of physical education programs,including misconceptions about physical education, lack of full implementation ofthe National Sports Development Policy, poor teacher salaries, lack of instructionalfacilities, and the much emphasis on teacher development. This superimposes thatreal job opportunities are not always discussed and limits students’ passion forstudying physical education. It recommends that there should be sensitization anddiversification of the physical education curriculum and the full implementation ofthe National Sports Development Policy
The Socio-Economic and Political Dimensions of the Development of Centres of Islamic Learning in Zaria City, 1806 – 1960
No full textThe paper examines the roles of the socio-economic and political dimensions of Zaria City 1806 – 1960 in the establishment, development and promotion of Islamiclearning and education in Zaria City. This is done by examining some of the notable centres of Islamic learning and education as a result of recent research conducted in different wards in Zaria City such as Kona, Juma, Zage-Zagi, Kofan Doka, Limancin Iya, Kakaki, Magajiya, Kusfa and Anguwan Nupawa respectively. The paper argues that the nature of the socio-economic and political dimensions in Zaria City in the pre-jihad period, jihad period and colonial era was one of the major factors that encouraged the development of centres of Islamic learning andeducation in Zaria City. This could be seen in the organization and administration of the socio-economic and political policies of the Kingship Institutions in Zaria through the building of large-scale farm estates for the ruling class, medium-scalefarms for the peasantry, the protection of trade routes that passed through Zaria City for the smooth conduct of trades and commercial activities in the institutionalized market of Durumin Mai Garke which in turn encouraged the permanent settlementof wandering Fulani Muslim scholars in the city. The paper relies heavily on oralinformation through oral interviews, published materials, unpublished materials andarchival source
Effect of Armed Banditry and Insecurity on Nigeria\u27s Educational System
No full textThis study investigates the impact of armed banditry and kidnapping on Nigeria\u27s educational system. Utilizing the qualitative exploratory study, the research reveals that widespread youth unemployment, poverty, corruption, and a decline in societal values contribute significantly to the surge in violent crimes targeting schools and educational personnel. Findings indicate a systemic undermining factors in Nigeria’s educational development arising from attack on schools infrastructure, psychological trauma among learners, educators and parents, disruption of academic calendar, and economic liability of ransom payment. The study underscores the urgent need for comprehensive reforms, including the adoption of community policing, stringent legal measures against perpetrators, and the promotion of cultural and religious values to foster peace and unity. Recommendations also emphasize inclusive governance, job creation, enhanced security measures, and localization of schools to mitigate the menace of kidnapping and terrorism and revitalize Nigeria\u27s educational sector
Some Implications of Banditry on Women and Children: A Case Study of Some Selected Villages in Faskari Local Government Area of Katsina State
No full textBanditry could be seen as the most critical security challenge facing the country, particularly the North-west states of the country. Katsina is one of the states that greatly suffered from the menace called Banditry. In fact, 15 out of its total local governments were affected. Villages under Faskari are indeed some of the worst hit in the state. This paper examines the implications of Banditry on women and children in some selected villages in Katsina state. Primary and secondary were sourced and utilised. The primary data consists mostly of observations, interviews and focus groups, while secondary sources were obtained from the content analysis of published works, peer-reviewed journals, conferences and seminars, dailies and credible online resources. Findings show that banditry involving kidnapping, armed robbery and theft poses threats to national security. The implications of these have multiplying effects, particularly on women and children
THE NIGERIA POLICE FORCE AND THE PHENOMENON OF KIDNAPPING: X-RAYING THE COMPLICATING FACTORS OF PEACETIME IN KACHIA LOCAL GOVERNMENT AREA, KADUNA STATE
No full textThe kidnapping Phenomenon and the place of Nigeria\u27s police force in the nation’s call for economic and political stability has been hampered by insecurity. This study embarks on the roles of Nigeria\u27s police force in kidnapping and x-raying the complicating factors of peacetime in the Kachia Local Government Area (KLGA), Kaduna State. This study\u27s objective emphasizes the role of the Nigerian police in combating rural kidnapping and its complicating factors in the KLGA, Kaduna State. The study adopted Social Capital Theory, which entails a total transformation of a traditional society into technology that is associated with social organization to bring about characterization in the advanced economic prosperous of the world nations. Methodologically, a qualitative study was adopted in this study. However, the study observed that the Nigerian police force cannot achieve the goal of putting a hold on Kidnapping in the KLGA of Kaduna State alone. Owing to numerous factors which include corruption, unemployment, and system failure, among others, in Nigeria. Therefore, for KLGA of Kaduna State and Nigeria, in general, to benefit maximally from Nigerian Police in curbing the menace of insecurity concerning kidnapping, the fight against this menace should not be left in the hands of security personnel alone. Community efforts are required, and leadership accountability and transparency are necessitated, which must be enthroned through good governance and the application of friendly policies, among others
Nexus between Working Capital Management and Financial Performance of Small Enterprises
No full textThis study investigates the impact of working capital management on the financial performance of small enterprises in Kano, Nigeria. A cross-sectional survey of small enterprises owners or managers in Kano was conducted through self-administered questionnaire. Variance-base structural equation modelling statistical technique called partial least square (PLS) version 4.0.9.5 was utilized to examine the relationship between working capital management and financial performance. The findings of the study indicate that working capital management has a statistically significant positive impact on financial performance of small enterprises. Specifically, the results show that small enterprises with higher working capital management have better financial performance in terms of sales growth, profitability, liquidity, solvency, and return on assets. The study offers useful recommendations to small business operators and suggests interesting direction for future research