This study ascertains whether a composite corporate governance (CCG) index is related to the sustainability reporting quality of listed banks in Nigeria. We posit that, for a company to report adequately on sustainability initiatives, there must be a strong corporate governance mechanism. Using...

We ascertain the impact of board oversight functions on the financial performance of listed companies. The study covers the entire 186 companies listed on the Nigeria stock exchange for a period of five years between 2010 and 2014. Three aspect of board oversight function which includes the...

This study sought to find out the effects of firm culture on management accounting practices (MAPs). The study used a structured questionnaire to collect data from 220 randomly selected manufacturing firms out of 514 firms and used logistic regression for analysis. This study examined seven...

This study sought to find out the effects of firm culture on management accounting practices (MAPs). The study used a structured questionnaire to collect data from 220 randomly selected manufacturing firms out of 514 firms and used logistic regression for analysis. This study examined seven...

Purpose: This study investigates the perception of professionals in the field of accounting, and those associated with forensic auditing, about the knowledge and skills, experience and technique that a forensic auditor should possess to provide high-quality services in fraud detection. The...

The rapidly evolving nature of emerging technologies, and the transformative and disruptive tendencies offered by these are reshaping professional activities, operations and functions as well as value creation.