Ebimobowei Appah

• Bsc, MBA, MSc, PhD (Accounting); MSc, PhD (Financial Management), FCA
• Deputy Provost at Isaac Jasper Boro College of Education, Sagbama, Bayelsa State, Nigeria

This study investigates corporate carbon accounting and financial performance of listed manufacturing firms in Nigeria. The study used quantitative research design and data were collected from primary and secondary sources. The primary data comprised of structured questionnaire from a sample of 312 accountants in listed manufacturing firms in Niger...

This study investigated internal control effectiveness on value creation of listed firms in Nigeria and the moderating influence of leadership consistency and quality. The specific objectives were to investigate the relationship between control environment, risk assessment, control activities, information and communication and monitoring on value c...

The purpose of this study was to investigate the moderating role of audit committee on the association between internal audit practices and quality of financial reporting of listed consumer goods manufacturing firms in Nigeria. The study used cross sectional and correlational research designs with a population of twenty-one (21) while a sample of t...

This study investigated the effect of firm attributes on corporate financial distress of listed manufacturing firms in Nigeria. The specific objectives of this study was to investigate the relationship between six dimensions of firm characteristics (profitability, financial leverage, tangibility, liquidity, operating capacity and firms size) and co...

This study investigated the relationship between financial inclusion and financial performance of deposit money banks in Nigeria from 2011 to 2021. The specific objectives were to investigate the relationship between customers loan and return on assets of deposit money banks in Nigeria; determine the relationship between customers deposit and retur...

This study investigated the relationship between tax education, tax fairness and tax penalty on voluntary tax compliance in Bayelsa State, Nigeria. A cross sectional survey was conducted on a sample of owners of micro, small and medium enterprises (MSMEs) in Bayelsa State. Primary data were collected using a questionnaire with a five-point Likert s...

This study investigated the relationship between corporate governance mechanisms and financial performance of listed consumer goods manufacturing firms in Nigeria for the period of 2011 to 2020. The specific objectives were to investigate the relationship between board size on return on equity, and evaluate the relationship between board independen...

Corporate governance and intellectual competencies can provide corporate attractiveness and accomplishment. Hence, this study investigated the moderating effects of intellectual capital on the relationship between corporate governance attributes and the financial performance of listed companies in Nigeria. The study adopted ex post facto and correl...

Auditor replacement has been a critical issue in research to be solved in order to enhance the quality of audit reports. This study investigated the nexus between audit firm characteristics and external auditors’ switching behaviour of insurance companies in Nigeria. The specific objectives include the relationship between audit delay, audit tenure...

The degree of corporate and market procedures, lack transparency, distortions and poor corporate practices which results in corporate failures and abysmal corporate financial performance negatively influence corporate objectives. Hence, this study investigated the effects of corporate governance mechanisms on the value of deposit money banks in Nig...

Corporate governance is a means in which businesses are fairly, efficiently, effectively and transparently managed in order to achieve corporate goals through better practices and structures. This study investigates the effects of corporate governance characteristics on tax planning of listed pharmaceutical firms in Nigeria from 2015 to 2020. The s...

The oil and gas business in Nigeria has brought unparalleled fluctuations to the Nigerian economy, mostly in the past five decades after it substituted agriculture as the basis of the Nigerian economy. This study investigated the relationship between oil revenue and economic growth in Nigeria. It spanned through the period 1990 through 2019. The sp...

This study investigated the effects of public sector audit, good governance and financial transparency on financial accountability of twenty – six (26) ministries in the Rivers State Civil Service. The study employed cross sectional survey research design. The population consisted of twenty – eight ministries and the Taro Yamene model was used for...

This study empirically examined liquidity and profitability ratios on the growth of profit of listed oil and gas firms in Nigeria. The study employed ex-post facto and correlational design and the data was obtained from the annual reports of sample companies for the period 2014 to 2019. The secondary data obtained from the published financial state...

This study empirically investigated integrated reporting and corporate financial performance of listed insurance companies in Nigeria for the period 2010 to 2019. The study employed ex post facto and correlational research design. The sample size of the study consisted of insurance firms listed on the Nigerian Stock Exchange. The data for the study...

This study examined the relationship between Audit Expectation Gap and firms' performance in Nigeria which arises as a result of the several differences between the auditors' role as defined by law and the perceived role of the Auditor by the users of audited financial statement of companies. Cross sectional field survey of the quasi-experimental r...

This study examines self assessment scheme and revenue generation in Nigeria. To achieve this objective, data was collected from primary and secondary sources. The secondary sources were from scholarly books and journals while the primary source involved a well structured questionnaire of three sections of thirty-eight items with an average reliabi...

This study investigated the effect of corporate governance mechanism on tax aggressiveness of listed consumer firms in Nigeria for the period 2015 to 2019. The study employed ex-post facto research design and analysed data obtained from the published annual reports and financial statements of twenty-two firms for the sample period. The dependent va...

This study examines the effect of tax administration and revenue on economic growth of Nigeria. To achieve the objective of this paper, data was collected from primary and secondary sources. The secondary sources were from scholarly books and journals while the primary source involved a well structured questionnaire of three sections of sixty five...

This study examines external debt management and economic growth in Nigeria for the period 1981-2013. To achieve this objective, data was collected from secondary sources such as scholarly books and journals. The data collected were analyzed using relevant diagnostics tests, unit root test, granger causality test and multiple regression models. The...

This study examines use of computer assisted audit tool and techniques in audit practice in the Niger Delta of Nigeria. To achieve this objective, data was collected from primary and secondary sources. The secondary sources were from scholarly books and journals while the primary source involved a well structured questionnaire of three sections of...

This research examines the factors influencing activity-based costing application in the hospitality industry in Yenagoa, Nigeria. To achieve this objective, primary and secondary data were used. The secondary data include books, journals, periodicals, unpublished research materials and the internet and the primary data include interview and a well...

This study investigates the effects of information technology on the performance of duties of Nigerian Accountants in the oil and gas industry. The 2 variables involved in the hypothesis tested are the performance of the duties of Nigerian Accountants which is the dependent variable and information technology which is the independent variable. The...

This study examines marketing mix and the provision of accounting services in the Niger Delta of Nigeria. To achieve this objective, data was collected from primary and secondary sources. The secondary sources were from scholarly books and journals while the primary source involved a well structured questionnaire of three sections of sixty five ite...

The study examines human resource development on the performance of public sector accountants' in Nigeria. The quality of accountants' available is a function of reliable and acceptable financial reporting framework that will improve productivity in the public sector. This can only be achieved through an effective and efficient human resource devel...

This study investigates the impact of petroleum revenue and the economy of Nigeria for the period 1970-2009. To achieve this objective, primary and secondary data were used. The primary data was generated from a well structured questionnaires administered to 150 oil and gas and non oil and gas workers in Rivers and Bayelsa states, respectively. The...

The study examines the impact of tax reforms on the economic growth of Nigeria from 1994 to 2009. tax reforms is positively and significantly related to economic growth and that tax reforms granger cause economic growth. On the basis of the findings, the study concluded that tax reforms improves the revenue generating machinery of government to und...

This study examines the role theory and audit expectation gap and the performance of internal auditors in the prevention of financial misappropriation of funds in the public sector of South South Nigeria. Audit expectation gap is the difference between the levels of expected performance as envisioned by the users of financial statements and by the...

Social accounting is concerned with the development of measurement system to monitor social performance. It is rational assessment of and disclosure on some meaningful domain of companies' activities that have social impact. This study examines the practice of social accounting disclosure in Nigerian companies. Forty companies from eight sectors qu...

The study investigates the ethical compliance by the accountant on the quality of financial reporting and performance of quoted companies in Nigeria. Five hypotheses guided the study. The sample for the study which was twenty companies from five sectors quoted in the Nigerian Stock Exchange. They were systematically and purposively selected from th...

The study examines the effect of information technology on the activities of internal auditors in Nigeria. The study specifically investigates the relationship between information technology audit objectives and information technology evaluation control. To achieve this objective, data was collected from primary and secondary sources. The primary s...

The study was designed to examine mergers and acquisitions in the banking industry in Nigeria. The need to carry out this study arose from the challenges faced by Nigerian banks despite the reduction of banks from 89-25 at the end of 31 st December 2005. These current challenges faced by banks in the country have made researchers to question the ef...

The aim of this study is to examine, the role of mandatory rotation of auditors on the quality, costs and independence of an audit in South-South, Nigeria. The data for this study were collected through primary and secondary sources. The primary data were generated from the randomly administered questionnaire to 172 respondents drawn from auditors...