The Journal of Economic Research & Business Administration, Mar 20, 2021
This study examined the influence of technology adoption on tax audit in Osun State. This workuse... more This study examined the influence of technology adoption on tax audit in Osun State. This workused the Survey research design, and the source of data was primary which was generated by the administrationof well-structured questionnaire which was ranked with five-point Likert scale, 100 copies ofquestionnaire were randomly distributed amongst staffer of Federal Inland revenue service, Osun state,Osun State internal revenue service and some business owners out of which 75 were filled and returned.Ordinary least square method of regression analysis was used to analyse the data collected. Findingsfrom this analysis showed that the coefficient of determination indicated that technology explains 50%of the total variation in tax compliance while it explains 69% of the total variation in revenue increase.It was established that there was positive relationship between adoption of technology and tax complianceand revenue increase in Osun state. Pearson Correlation matrix shows the direction, significantand strength of the bivariate associations amongst the variables in the study. The study recommendedthat the Government should invest heavily on technology for the purpose revenue increase, Governmentshould review tax law to reduce tax evasion to barest minimum, and that the tax authority shouldendeavor to be completing every tax audit at record time. Key words: technology, tax audit, tax administration, tax evasion, tax avoidance.
International Journal of Entrepreneurship and Sustainability Studies
During the worldwide financial catastrophe and pandemic, non-financial firms faced several challe... more During the worldwide financial catastrophe and pandemic, non-financial firms faced several challenges. Corporate survival in these difficult times necessitates the agitation for the long-term growth of the companies. Sustainable growth is defined as growth witnessed by a company in a stand-alone position without any outside finance. Sustainability in a term of long-term growth is obtained through the existence of effective qualities of the board of directors. There is indeed the existence of fantastic research on the theme of our study. However, the studies were not only scanty, but they were of divergent results and did not cover all the countries. Against these loopholes, our study was conducted to investigate the influence of board qualities on the sustainable growth of non-financial firms in Nigeria. Listed firms other than financial ones on the Nigerian Exchange Group, between 2011 to 2020 were the population of the study. 60 companies were selected through the application of c...
Izvestiya Journal of the University of Economics - Varna
This study assessed how liquidity influenced the market value of 12 listed Nigerian Banks within ... more This study assessed how liquidity influenced the market value of 12 listed Nigerian Banks within the range of 2011 and 2019 with 108 observations. Data was generated from certified annual reports of selected banks. The study employed descriptive and multiple regressions techniques to analyse data while relevant diagnostic tests were conducted to validate data. The result indicated that liquidity had a negative significant influence on earnings per share (EPS) and divided yield (D/y) respectively. Bank size had a positive significant influence on the (EPS). On the other hand, bank size had a negative significant influence on the (D/y). Leverage gave us the positive insignificant influence on the (EPS) but it had a positive significant association with (D/y) respectively. The study concluded that negative effect of liquidity can lead to a decline in the earnings and reduce the growth of investment thereby has adverse effects on dividend yield to shareholders.
Horn of African Journal of Business and Economics (HAJBE), Jun 1, 2021
This study investigated the influence of corporate governance characteristics among listed nonfin... more This study investigated the influence of corporate governance characteristics among listed nonfinancial firms on the Nigerian Stock Exchange. The population of the study consists of one hundred and forty-nine (149) listed non-financial firms of which purposive sampling technique was used to select sixty-four (64) firms having adequate information needed for the study in their annual report from 2010 to 2019. The study used multiple regression analysis to investigate the influence of board size, board meeting, and board independence on intellectual capital. The study found that board size, board meeting, and board independence has a negative relationship with intellectual capital. While, firm size has positive and significant association with intellectual capital among non-financial listed firms in Nigeria. Therefore, it was recommended that regulators should implement a standardized guideline for intellectual capital disclosure to establish consistency in reporting information and to lower the cost of agency by improving the policies and practices of corporate governance systems.
The impact of ownership structure on CSR disclosure in Nigeria was investigated in this study. Se... more The impact of ownership structure on CSR disclosure in Nigeria was investigated in this study. Seventy-seven (77) non-financial firms listed on the Nigerian Stock Exchange make up the study's population. Data from the annual reports and accounts of 77 non-financial companies listed on the Nigerian Stock Exchange between 2017 and 2019 were used to achieve the study's goal. Multiple regression analysis was used to examine the collected data. This research discovered that both management besides foreign ownership had a durable advantageous influence going on CSR disclosure, meaning that ownership structure dictates CSR disclosure practices among Nigeria's listed non-financial enterprises to a large extent. According to the findings of this study, relevant stakeholders in the Nigerian corporate environment should support increased foreign ownership in the Nigerian corporate environment since their international market exposure will enable enterprises to be more socially responsible. In addition, potential investors besides customers should make societal info disclosure a priority when working with a company to encourage management to pay more attention to CSR disclosure.
The study examined the effect of fraud risk management techniques on fraud reduction in the oil a... more The study examined the effect of fraud risk management techniques on fraud reduction in the oil and gas sector in Nigeria. The study used primary data which were obtained through a structured questionnaire. The population of the study consisted of 106 staff of the two top firms in the oil and gas sector in Nigeria. A total of 54 staff were purposively selected from the accounting department and 52 from the risk management department. They were selected due to their knowledge and expertise in field of study. A hundred copies of the study questionnaire were retrieved, and the data analysis was done using an ANOVA test. The findings showed that fraud risk management techniques, which included internal control, whistle blowing, fraud awareness/training, and fraud response, had a significant and positive effect on fraud reduction. Computer forensic exhibited a negative, but significant effect on fraud reduction. The study concluded that fraud risk management techniques effectively enhanc...
GLOBAL JOURNAL OF APPLIED, MANAGEMENT AND SOCIAL SCIENCES, Apr 26, 2021
This study examines the influence of budget and budgetary control on planning and decision making... more This study examines the influence of budget and budgetary control on planning and decision making in selected Osun state government ministries in Nigeria. Questionnaire method was utilized to gather the data used for the study and the outcome of the research was analyzed using frequency, Standard deviation, mean, percentages, and multiple regression analysis. The questionnaire was administered on 100 respondents out of the total of 120 circulated. The data collected were analysed using simple regression analysis and all hypotheses tested at 0.05 level of significance. The result showed that that there is a functional significant relationship between the service provided by the ministries and level of satisfaction derived by the populace with R=0.842 and p-value = .000, which lies below the α (alpha) values of 0.05. It also showed that there is a significant relationship between adequate funding of ministries and the achievement of ministries targeted goal with R= 0.495 and p-value = .000, which obviously lies below the α (alpha) values of 0.05. The study concluded that the populace is satisfied with the services provided by each ministries and the expectation of the populace is that the ministries will do better in meeting their needs better if they were well funded.
Users of accounting information crave of quality financial reporting, by emphasising on the quali... more Users of accounting information crave of quality financial reporting, by emphasising on the quality of the auditors neglecting the attribute of the managers. This study investigates the influence of managerial abilities on financial reporting in Nigerian listed non-financial sectors. The time series research design was employed by selecting 40 non-financial institutions as sample size between 2010 and 2017. Secondary data obtained from the financial report were analysed using correlation and logistic regression. It was found that managerial ability has an inverse relationship on financial reporting quality, which is consistent with the agency theory. The finding implied that managers employ their ability to income smoothing for the benefit of the organisation rather than the interest of the shareholders.
Users of accounting information crave of quality financial reporting, by emphasising on the quali... more Users of accounting information crave of quality financial reporting, by emphasising on the quality of the auditors neglecting the attribute of the managers. This study investigates the influence of managerial abilities on financial reporting in Nigerian listed non-financial sectors. The time series research design was employed by selecting 40 non-financial institutions as sample size between 2010 and 2017. Secondary data obtained from the financial report were analysed using correlation and logistic regression. It was found that managerial ability has an inverse relationship on financial reporting quality, which is consistent with the agency theory. The finding implied that managers employ their ability to income smoothing for the benefit of the organisation rather than the interest of the shareholders.
Alignment of accounting with information technology aims to increase the efficiency and effective... more Alignment of accounting with information technology aims to increase the efficiency and effectiveness of an organisation. This study's main objective is to investigate the influence of accounting with information technology on an organisation's effective performance, such as Cost Reduction, Improving Quality, and Effective Decision Making. Using the population of all Small and Medium Enterprises in Lagos State, Nigeria, 101 valid responses were received from the survey conducted. Based on the analysis results, the study found that accounting and information technology alignment has a positively significant relationship with Cost Reduction and Effective Decision Making. However, accounting and information technology alignment is negatively related to Improve quality. The study then recommends that Small and Medium Enterprises should focus more on investing in the alignment of accounting and information technology to bring about optimum organisation's performance.
The Journal of Economic Research & Business Administration, Mar 20, 2021
This study examined the influence of technology adoption on tax audit in Osun State. This workuse... more This study examined the influence of technology adoption on tax audit in Osun State. This workused the Survey research design, and the source of data was primary which was generated by the administrationof well-structured questionnaire which was ranked with five-point Likert scale, 100 copies ofquestionnaire were randomly distributed amongst staffer of Federal Inland revenue service, Osun state,Osun State internal revenue service and some business owners out of which 75 were filled and returned.Ordinary least square method of regression analysis was used to analyse the data collected. Findingsfrom this analysis showed that the coefficient of determination indicated that technology explains 50%of the total variation in tax compliance while it explains 69% of the total variation in revenue increase.It was established that there was positive relationship between adoption of technology and tax complianceand revenue increase in Osun state. Pearson Correlation matrix shows the direction, significantand strength of the bivariate associations amongst the variables in the study. The study recommendedthat the Government should invest heavily on technology for the purpose revenue increase, Governmentshould review tax law to reduce tax evasion to barest minimum, and that the tax authority shouldendeavor to be completing every tax audit at record time. Key words: technology, tax audit, tax administration, tax evasion, tax avoidance.
International Journal of Entrepreneurship and Sustainability Studies
During the worldwide financial catastrophe and pandemic, non-financial firms faced several challe... more During the worldwide financial catastrophe and pandemic, non-financial firms faced several challenges. Corporate survival in these difficult times necessitates the agitation for the long-term growth of the companies. Sustainable growth is defined as growth witnessed by a company in a stand-alone position without any outside finance. Sustainability in a term of long-term growth is obtained through the existence of effective qualities of the board of directors. There is indeed the existence of fantastic research on the theme of our study. However, the studies were not only scanty, but they were of divergent results and did not cover all the countries. Against these loopholes, our study was conducted to investigate the influence of board qualities on the sustainable growth of non-financial firms in Nigeria. Listed firms other than financial ones on the Nigerian Exchange Group, between 2011 to 2020 were the population of the study. 60 companies were selected through the application of c...
Izvestiya Journal of the University of Economics - Varna
This study assessed how liquidity influenced the market value of 12 listed Nigerian Banks within ... more This study assessed how liquidity influenced the market value of 12 listed Nigerian Banks within the range of 2011 and 2019 with 108 observations. Data was generated from certified annual reports of selected banks. The study employed descriptive and multiple regressions techniques to analyse data while relevant diagnostic tests were conducted to validate data. The result indicated that liquidity had a negative significant influence on earnings per share (EPS) and divided yield (D/y) respectively. Bank size had a positive significant influence on the (EPS). On the other hand, bank size had a negative significant influence on the (D/y). Leverage gave us the positive insignificant influence on the (EPS) but it had a positive significant association with (D/y) respectively. The study concluded that negative effect of liquidity can lead to a decline in the earnings and reduce the growth of investment thereby has adverse effects on dividend yield to shareholders.
Horn of African Journal of Business and Economics (HAJBE), Jun 1, 2021
This study investigated the influence of corporate governance characteristics among listed nonfin... more This study investigated the influence of corporate governance characteristics among listed nonfinancial firms on the Nigerian Stock Exchange. The population of the study consists of one hundred and forty-nine (149) listed non-financial firms of which purposive sampling technique was used to select sixty-four (64) firms having adequate information needed for the study in their annual report from 2010 to 2019. The study used multiple regression analysis to investigate the influence of board size, board meeting, and board independence on intellectual capital. The study found that board size, board meeting, and board independence has a negative relationship with intellectual capital. While, firm size has positive and significant association with intellectual capital among non-financial listed firms in Nigeria. Therefore, it was recommended that regulators should implement a standardized guideline for intellectual capital disclosure to establish consistency in reporting information and to lower the cost of agency by improving the policies and practices of corporate governance systems.
The impact of ownership structure on CSR disclosure in Nigeria was investigated in this study. Se... more The impact of ownership structure on CSR disclosure in Nigeria was investigated in this study. Seventy-seven (77) non-financial firms listed on the Nigerian Stock Exchange make up the study's population. Data from the annual reports and accounts of 77 non-financial companies listed on the Nigerian Stock Exchange between 2017 and 2019 were used to achieve the study's goal. Multiple regression analysis was used to examine the collected data. This research discovered that both management besides foreign ownership had a durable advantageous influence going on CSR disclosure, meaning that ownership structure dictates CSR disclosure practices among Nigeria's listed non-financial enterprises to a large extent. According to the findings of this study, relevant stakeholders in the Nigerian corporate environment should support increased foreign ownership in the Nigerian corporate environment since their international market exposure will enable enterprises to be more socially responsible. In addition, potential investors besides customers should make societal info disclosure a priority when working with a company to encourage management to pay more attention to CSR disclosure.
The study examined the effect of fraud risk management techniques on fraud reduction in the oil a... more The study examined the effect of fraud risk management techniques on fraud reduction in the oil and gas sector in Nigeria. The study used primary data which were obtained through a structured questionnaire. The population of the study consisted of 106 staff of the two top firms in the oil and gas sector in Nigeria. A total of 54 staff were purposively selected from the accounting department and 52 from the risk management department. They were selected due to their knowledge and expertise in field of study. A hundred copies of the study questionnaire were retrieved, and the data analysis was done using an ANOVA test. The findings showed that fraud risk management techniques, which included internal control, whistle blowing, fraud awareness/training, and fraud response, had a significant and positive effect on fraud reduction. Computer forensic exhibited a negative, but significant effect on fraud reduction. The study concluded that fraud risk management techniques effectively enhanc...
GLOBAL JOURNAL OF APPLIED, MANAGEMENT AND SOCIAL SCIENCES, Apr 26, 2021
This study examines the influence of budget and budgetary control on planning and decision making... more This study examines the influence of budget and budgetary control on planning and decision making in selected Osun state government ministries in Nigeria. Questionnaire method was utilized to gather the data used for the study and the outcome of the research was analyzed using frequency, Standard deviation, mean, percentages, and multiple regression analysis. The questionnaire was administered on 100 respondents out of the total of 120 circulated. The data collected were analysed using simple regression analysis and all hypotheses tested at 0.05 level of significance. The result showed that that there is a functional significant relationship between the service provided by the ministries and level of satisfaction derived by the populace with R=0.842 and p-value = .000, which lies below the α (alpha) values of 0.05. It also showed that there is a significant relationship between adequate funding of ministries and the achievement of ministries targeted goal with R= 0.495 and p-value = .000, which obviously lies below the α (alpha) values of 0.05. The study concluded that the populace is satisfied with the services provided by each ministries and the expectation of the populace is that the ministries will do better in meeting their needs better if they were well funded.
Users of accounting information crave of quality financial reporting, by emphasising on the quali... more Users of accounting information crave of quality financial reporting, by emphasising on the quality of the auditors neglecting the attribute of the managers. This study investigates the influence of managerial abilities on financial reporting in Nigerian listed non-financial sectors. The time series research design was employed by selecting 40 non-financial institutions as sample size between 2010 and 2017. Secondary data obtained from the financial report were analysed using correlation and logistic regression. It was found that managerial ability has an inverse relationship on financial reporting quality, which is consistent with the agency theory. The finding implied that managers employ their ability to income smoothing for the benefit of the organisation rather than the interest of the shareholders.
Users of accounting information crave of quality financial reporting, by emphasising on the quali... more Users of accounting information crave of quality financial reporting, by emphasising on the quality of the auditors neglecting the attribute of the managers. This study investigates the influence of managerial abilities on financial reporting in Nigerian listed non-financial sectors. The time series research design was employed by selecting 40 non-financial institutions as sample size between 2010 and 2017. Secondary data obtained from the financial report were analysed using correlation and logistic regression. It was found that managerial ability has an inverse relationship on financial reporting quality, which is consistent with the agency theory. The finding implied that managers employ their ability to income smoothing for the benefit of the organisation rather than the interest of the shareholders.
Alignment of accounting with information technology aims to increase the efficiency and effective... more Alignment of accounting with information technology aims to increase the efficiency and effectiveness of an organisation. This study's main objective is to investigate the influence of accounting with information technology on an organisation's effective performance, such as Cost Reduction, Improving Quality, and Effective Decision Making. Using the population of all Small and Medium Enterprises in Lagos State, Nigeria, 101 valid responses were received from the survey conducted. Based on the analysis results, the study found that accounting and information technology alignment has a positively significant relationship with Cost Reduction and Effective Decision Making. However, accounting and information technology alignment is negatively related to Improve quality. The study then recommends that Small and Medium Enterprises should focus more on investing in the alignment of accounting and information technology to bring about optimum organisation's performance.
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