Purpose – The purpose of this paper is to explore firm–stakeholder environmental accountability relationship in the Nigerian oil and gas industry. Design/methodology/approach – The paper develops, from the interdisciplinary literature, a normative framework that links the dominant...

Purpose – The purpose of this paper is to examine the relationship between trading volume and returns in the West Texas Intermediate (WTI) and Brent crude oil futures markets. In so doing, the paper addresses two important issues. First, whether there is a positive relationship between returns...

This paper investigates the oil price – exchange rate nexus for Nigeria during the period 2007-2010 using daily data. The generalised autoregressive conditional heteroscedasticity (GARCH) and exponential GARCH (EGARCH) models are employed to examine the impact of oil price changes on the...

This project involved a seven-year longitudinal case study of a Bank monitoring over time the changes in profit measurement and overhead allocation, product group profitability, benchmarking, customer profitability, budgeting and profitability/performance measures such as return on risk adjusted...

Recent studies report the increasing use of non-financial performance measurements (NFPMs) such as quality, customer satisfaction, delivery and flexibility. In an attempt to understand the NFPM phenomenon, the researcher conducted a programme of research in service companies of the Gulf...

This study aims to extend and update the limited research on the audit expectations gap in Saudi Arabia by providing a more comprehensive analysis of the perceptions of auditors, preparers and users of the financial statements. Recent developments have been included in the context of this...

This doctoral thesis examines the role of risk in manufacturing and service organisations andinvestigates whether managers believe that they can reduce risk significantly by the use ofproven company procedures or other well-established techniques. It reviews the problemsraised by financial risk...