Akinyomi Oladele John

• FCA, FIARSA, WAAQAN, ACTI
• Deputy Vice-Chancellor at Mountain Top University, Ogun State, Nigeria

The general public and specific stakeholders have expressed apprehension as regards the degraded quality of the external audit report. The concept of audit quality and its determinants has been a debatable issue over the decades. The current study examined the determinants of audit quality in the context of the Nigerian listed consumer goods compan...

One of the problems of large organizations is the complexity of management which affects planning, and control by the central management, accountability of resources used and determination of the contributions of individual unit to the overall objective. This study investigated the responsibility centres performance evaluation and cost and manageme...

A Youth Seminar Presented at the Redeemer's High School, Redemption Camp, Ogun State, Nigeria.

Employees' turnover poses a recurrent challenge to most business organization globally. There is virtually no organization that is immune to employees' turnover; be it small size or big size organizations, they are all exposed to employees' turnover. Although, it may not be feasible for any organization to totally eliminate employees' turnover due...

The Nigerian banking environment is a vibrant and challenging financial environment and is endemic with systemic governance problems, capacity constraints and defaulting in compliance and implementation of laws which has inhibited economic growth. Therefore the current investigation focuses on association between organizational governance and profi...

The Nigerian banking environment is a vibrant and challenging financial environment and is endemic with systemic governance problems, capacity constraints and defaulting in compliance and implementation of laws which has inhibited economic growth. Therefore the current investigation focuses on association between organizational governance and profi...

Abstract The adequacy and appropriateness of the movement of stock is essential in order for any company to growth and achieve financial success, especially manufacturing organizations. This investigation focuses on the effect of inventory management on the profitability of Nigerian manufacturing firms. Correlational research design was adopted for...

Abstract The relevance of appropriate cost accounting system in providing information for intermittent profitability examination and in differentiating between beneficial and unbeneficial activities can not be over emphasized. It has been argued that the implementation of activity-based costing (ABC) system could significantly reduce product cost d...

This paper examined the stance of independent directors on corporate sustainable development initiative in South Africa and Nigeria. This has become apposite considering the role of independent directors in corporate strategic decisions and performance. It is believed that independent boards strive to direct corporate decisions to protect the inves...

The success of any business venture is predicated on how the management has planned and controlled its cash flows. Cash shortage will disrupts the firm's smooth operation and can even lead to insolvency. Excessive cash will tie down unnecessarily long-term capital with a result that the return on capital employed will be low. Thus, cash management...

The relevance of the traditional volume-based cost allocation practices in today's manufacturing environment has been questioned and strongly criticized. In other to overcome the deficiencies of the traditional volume-based costing system and to provide more accurate information for management planning and control, activity-based costing was propos...

Product diversity facilitates a higher possibility for cost distortion and applies when products consume activity-resources in different proportions. Greater product diversity requires more complex costing systems to capture the variation in resource utilization by different products (Ahmadzadeh, Etemadi, & Pifeh, 2011). Activity-based costing syst...

Activity-based costing system represents a major innovation in management accounting. It is one of the most investigated management accounting concepts, especially in the advanced market economies of United States of investigated management accounting concepts, especially in the advanced market economies of United States of America, United Kingdom,...

Lending represents one of the core functions of commercial banking system. The essential role of banks in the economy has been to intermediate funds between surplus and deficit economic units. In the process of carrying out this primary task, banks have found themselves performing a number of functions which include: the mobilization of savings, st...

Capital structure represents one of the most discussed concepts in financial management. Capital structure refers to how a company finances its operations whether through shareholders equity-fund or debt or a combination of both. Various internal and external factors contribute to the choice of these sources of fund. The external factors include fa...

Board structure represents one of the core issues in corporate governance. This study investigates the impact of board structure on corporate financial performance in Nigeria. It examines the composition of boards of directors in firms and analyzes whether board structure has an impact on financial performance. Four board characteristics which incl...

Tax evasion and avoidance are both phenomena that are probably as old as taxation itself. Literature revealed that tax avoidance and evasion represent some of the perplexing problems facing the Nigerian economy. The result of tax evasion and avoidance is tax revenue loss which may cause serious damage to the proper performance of the public sector,...

Tax evasion and avoidance are both phenomena that are probably as old as taxation itself. Literature revealed that tax avoidance and evasion represent some of the perplexing problems facing the Nigerian economy. The result of tax evasion and avoidance is tax revenue loss which may cause serious damage to the proper performance of the public sector,...

Dividends decision constitutes one of the most crucial business decisions as it affects the organization's value and shareholders' wealth. This study examines the opinions of managers on factors influencing dividends decision in Nigerian listed firms. The study employs survey research design and obtained primary data from selected managers through...

This study examines the effect of information technology on corporate financial reporting in Nigerian Banking Sector. The study employed correlation survey research design to investigation the relationship between information technology and corporate financial reporting. One hundred questionnaires distributed to staff of Zenith Bank Nigeria Plc wer...

The importance of cost accounting information for decision making has been a fundamental issue in cost accounting for several years. However, only a small proportion of the previous studies were carried out in the developing countries. Thus, this study investigates the factors which influence costing system implementation in Nigeria. Adopting surve...

Firm size has been recognized as an essential variable in explaining organizational profitability and a number of studies have tried to explore the effect of firm size on profitability. However the results of these prior studies have been inconsistent and controversial, thus calling for further investigation. This study examined the effect of firm...

Capital structure decision is fundamental for the survival of business organizations. Previous researchers have reported conflicting results on the relationship between capital structure and performance. Thus, this study examines the effect of capital structure on firm performance in Nigeria. Data were obtained from annual reports of the companies...

Top level management is in the position of approval of the costing system used in the apportioning of the company's overhead costs in any organization. Changing from the traditional volume-based costing system to implementing activity-based costing system will definitely requires the unflinching support of top management. Using a survey research de...

Based on stakeholders’ theory, this study examined the practice of corporate social responsibility by manufacturing companies in Nigeria. It employed survey research design to study 15 randomly selected companies in the food and beverages sector. A total of 225 questionnaires were administered to collect data. Data analysis revealed that CSR is a f...

Fraud has been acknowledged as one of the principal threat to the development of the banking sector worldwide. This study examines the cases of fraud and its prevention in the Nigerian banking sector. Data used for this study were obtained from primary source, through the administration of questionnaire to two hundred (200) staff members of ten...

This paper examines the relevance of Corporate Governance in Nigerian Banks. The study became necessary as a result of recent events both globally and locally in which we witnessed massive failure of large companies, including banks, which have been mainly attributed to fraud and mismanagement by directors and managers of such companies. The study...

This paper is on the effect of budgeting on the financial performance of chemical and paints manufacturing industry. Four (4), out of the seven (7) quoted Chemical and Paints companies in the Nigerian Second-Tier Security Market were randomly selected for the study. The data were obtained from secondary sources. Simple correlation analytical techni...

Independence is critically important to an auditor as it is regarded as being one of the fundamental principles underlying the auditor‘s work. The financial markets must have confidence in the integrity and objectivity of auditors. Without definite independence, audits have little value. This study examines factors affecting auditor’s independence...

This study examines the impact of organizational culture on the performances of faith-based Universities in Ogun State, Nigeria. The study adopted a survey research design. The population of the study is the entire employees of the selected faith-based Universities in Ogun State. Primary data were used for the study. Data were collected through the...

This study examines the impact of organizational culture on the performances of faith-based Universities in Ogun State, Nigeria. The study adopted a survey research design. The population of the study is the entire employees of the selected faith-based Universities in Ogun State. Primary data were used for the study. Data were collected through the...

This paper examines the impact of information technology on the operations of Nigerian banks five banks were randomly selected for the study, while three hundred and fifty (350) questionnaires were distributed to respondents, but only two hundred and sixty (260) were retrieved.The study revealed that information technology has significant effect on...

This study reviews the current practice of Capital Investment Appraisal Techniques in Nigerian companies. The objective is to ascertain the common appraisal techniques being adopted by these companies. The data used for the study were obtained through the administration of questionnaire to Finance/Account staff and Management staff of the 50 sample...

This study evaluates the relationship between liquid assets and working capital management among the Food and Beverage Companies in Nigeria. There are 50 of such companies quoted in the Nigerian Stock Market. Ten companies were randomly selected for the study. To determine the relationship, descriptive approach was adopted coupled with the use of c...

This study examined the impact of the tax incentives on the overall performance of registered small scale industries in Rivers State, Nigeria. Eleven, out of the twenty two registered small scale food and beverages manufacturing industries in Rivers State were selected randomly for the study. Questionnaires were administered to 260 respondents in t...

This study examined the impact of the telecommunication liberalization in Nigeria. The goal of the study was to examine telecom contribution to gross domestic product (GDP), volume of local and foreign direct investment, employment generation and the availability of telecom services to the majority of the citizenry. Secondary data were used for the...

There have been cases of working capital management problem in some Nigerian corporate firms especially in the manufacturing sector, which have resulted in corporate distress. This brought to the fore the need to provide empirical evidence on the effect of working capital management on the profitability of Nigerian quoted manufacturing firms. Six m...

This study investigates the role of auditors in the detection, prevention and reporting of fraud. Data were obtained from 184 respondents in Nigeria. The findings revealed that the respondents are very concerned about the problem of fraud. In addition, the respondents placed very high expectation on auditors’ duties on fraud prevention and detectio...

The world has witnessed several instances of corporate scandals and failure in resent past. This has brought to the fore the inadequacy of the statutory audit in the prevention and detection of fraud and financial mismanagement. The professional accountancy bodies are beginning to have a new perception that goes beyond the scope of the statutory au...

A system of effective internal control has been described as critical component of an organization’s management (banks inclusive) and a foundation for its safe and sound operations. This study examined the effect of internal control system on Nigerian banks. Three banks were randomly selected for the study, while three hundred and sixty (360) quest...

Information technology has tremendously stimulated expansion of the banking networks and range of the offered services during recent years. This paper examines the impact of information technology on the operations of Nigerian banks five banks were randomly selected for the study, while three hundred and fifty (350) questionnaires were distributed...

Taxation is one of the major fiscal policy instruments used by government in regulating the economy, boosting investments and regulating inflation. Many developing nations formulate tax policies aimed at stimulating rapid economic growth. One of such policies in Nigeria is the Pioneer Income Tax Relief with the main goal of enhancing investment. Th...

The last recapitalization policy in the Nigerian Banking industry, among other things raised the minimum capital base of the commercial banks from N2billion to N25billion. This policy generated mixed reactions both from the banking and non-banking public on its appropriateness to Nigerian banks. This study evaluates the impact of the policy on the...