Aruna Mamidu

Achievers University · Accounting

This study investigated the effects of audit quality characteristics in areas of audit independence, audit firm size and audit tenure on accounting conservatism among listed firms in Nigeria. The study used longitudinal and correlation research designs. The population of the study consists 151 firms listed on the Nigerian Exchange Group as at 31st...

This study investigated the moderating effect of financial regulation on the connection between audit inputs and accounting conservatism among listed firms in Nigeria. The number of reported cases of corporate failures had been on the increase. Studies had been piloted on the connection among audit quality features and conservatism in accounting, t...

The goal of this research is to evaluate the influence of higher-order moment systematic risks on stock return utilizing Moment-CAPM, Moment-FF3F and Moment-FF5F in the Nigerian stock market. The research sample 90 equities listed on the Nigerian Group of Exchange as of December 2020. The research covers the period of January 2005 to December 2020...

J o u r n a l o f A c c o u n t i n g a n d M a n a g e m e n t I S S N : 2 2 8 4-9459 J A M V ol. 1 2 , N o. 2 (2 0 2 2) Abstract: The study examined the link between cost control and the financial performance of selected Nigerian manufacturing firms. Specifically, the study examined the effect of administrative cost, selling and distribution cost...

This study examined the effect of capital structure on the firm size of selected listed Oil and Gas Industry in Nigeria. It also looked at whether firm size is influenced by Equity Finance, Noncurrent Liability Finance, Total Liability Finance and Leverage. The corporate annual reports and websites for the periods 2011-2020 were utilised as the mai...

An Auditor is somebody who checks accounts, systems or conducts an audit of an entity and report back to the owner of the entity. (Nwabuese; 2000: 18). Erroneously often times, the public especially the users of financial statements, see the auditor as a police man who should apprehend the thief or a judge who should pronounce dead sentence on culp...

The study critically looked into the ways in which social and environmental provisions in Nigeria can be improved upon and the body that should be socially responsible. Is it the government or the corporate entities? This paper selected six companies that are quoted in Nigeria Stock Exchange, taking two from each sector, and examined the content an...

This study examined the relationship between Nigeria States' internally generated revenue (IGR) and pay-as-you-earn tax (PAET) among Nigeria State governments. Secondary data were sourced through Central Bank of Nigeria (CBN) Statistical Bulletins and State governments' budgets. The study used Vector Error Correction Mechanism (VECM) regression tec...

Local Government in Nigeria is a form of Decentralized Government. Nigerian government practices public revenue decentralization whereby money generated by the Central Government is distributed to the lower level-units, corporations, states and local government etc. Despite the huge financial resources given to these third tiers by the State; the l...

The objective of this study is to examine the impact of firm characteristics on company income tax in Nigeria. It specifically examined the effects of firm size, firm profitability and firm financial leverage on tax compliance in Nigerian companies. Ex-post facto research design was adopted in this paper. Secondary data from the annual reports of f...

The objective of this study is to ascertain the level of compliance in the implementation of Cash Basis International Public Sector Accounting Standards (CBI) between Nigerian states {Edo (E) & Ondo (O) States}. A descriptive research design was adopted. The study employs a checklist as a research instrument to assess the States' compliance level o...

The study explored how board inclusion in financial reporting affects the dividend policy in Nigeria. The study was conducted within the context of deposit money banks (DMBs) and data were gathered from the financial statement of listed DMBs in Nigeria for ten years spanning from 2008 to 2017. The study employed static and dynamic panel VAR techniq...

This study focused on the investigation of the relationship between Nigeria corporate profitability and environmental impact assessments.

Power and energy are the engine room of industrialization. Its efficient exploration strengthens communication, innovation science and technology and by extension improves the standard of living of nation's citizenry. Despite the overbearing importance of this singular subsector and Nigeria's ambition of becoming one of the most 20 developed econom...

This study examines the relationship between working capital/asset ratio (WCR) and corporate credit sales/total asset ratio (CSR), corporate debt/total asset ratio (CDR) and corporate sales growth (CSG) in Nigeria over the period of 2002-2016. The study made use of ordinary least square statistical method to test the correlation status between WCR,...

Nigeria has a population of about one hundred and fifty million currently, and Nigeria is ranked 6th among the oil producers of the world. It is quite unfortunate that about 70% of the population is poor as the youth remained unemployed after graduating from the tertiary institutions. Haq, Mahbub ul (1996) pointed out that the concept of Human capi...

The objective of the study is to investigate the relationship between energy production and Gross Domestic Product of Nigeria for the period covering 1981 to 2013. To obtain the long-run and short-run estimates, the study employed the reduced form of vector auto regressive approach. Results showed that only GDP at first lag is significant in explai...

The objective of the study is to investigate the relationship between energy production and Gross Domestic Product of Nigeria for the period covering 1981 to 2013. To obtain the long-run and short-run estimates, the study employed the reduced form of vector auto regressive approach. Results showed that only GDP at first lag is significant in explai...

This study examined the effect of tax planning on the financial performance of Nigerian Development Banks. The study covered the period of 2012 to 2019 (post IFRS adoption era in Nigeria). Data were sourced from the annual financial statements and reports of the selected Nigerian Development banks. Pooled regression analysis technique was adopted t...

This research work studied the effect of Cost Management on performance of manufacturing companies in Nigeria. The study sought to examine some best practices in the management of cost management and their influence on performance of manufacturing companies taking into account the unique attributes of the Nigerian economy. This Study is predicated...

In order to finance the expenditure side of the budget, government needs revenue. Government receipts usually include taxes, charges or borrowing. Various forms of taxes constitute major source of government revenue. This study investigates the effect of some forms of taxes on the growth of the Nigerian economy spanning from 1981 to 2013. The objec...

In 2008, the global financial meltdown was partly responsible for the bearish movement of stock prices in the Nigerian Stock Exchange. This shows that more than a single factor could be responsible for the movement of prices of quoted stocks. Company performance and information about the introduction of new technologies are among the factors that h...

The study critically looked into the ways in which social and environmental provisions in Nigeria can be improved upon and the body that should be socially responsible.

The study empirically investigates the relationship between all public expenditures and industrial growth in Nigeria between the periods of 1970–2012. The dependent variables used is index of industrial productivity which serves as a proxy for industrial growth while the explanatory variables are government expenditure on Administration, economic s...

The study empirically investigated the relationship between all public expenditures and industrial growth in Nigeria between the periods of 1970-2008. The dependent variables used was index of industrial productivity which serves as a proxy for industrial growth while the explanatory variables are government expenditure on administration, economic...

This paper researched into why provision of collateral security by a bank customer is not a 100% guarantee that facilities sought for. The prerequisite for granting facilities includes: good character-integrity, strong financial capacity, repayment proposal, the purpose of the loan, the ratio/proportion of the loan/facilities sought-for to that of...