Stanley Ogoun

Stanley Ogoun
Niger Delta University · Accounting

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56
Publications
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159
Citations

Publications

Publications (56)
Article
This study investigated the impact of CEO Shareholding on discretionary accrual of listed firms on the floor of the Nigerian Stock Exchange. The study used the ex-post facto research design. This informed the reliance on secondary data obtained from the published annual reports and accounts of a sample of eighty-six (86) non-finance companies and t...
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The need for foreclosing illicit funds flow has become a prime policy trust for nations and the global community. This has resulted in the enactment of legal measures and institutional frameworks for combating money laundering. In the twist of that, the accountant finds himself often caught between implementing anti-money laundering laws and client...
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The study investigated the efficacy of the money laundering mitigation instrument of Know Your Customer (KYC) on capital formation in Nigeria. The study deployed the Financial Action Task Force (G7 government) and the Nigerian Anti-Money Laundering Prohibition Act (2011) to benchmark the espoused nexus between the variables. The study is hinged on...
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This study attempts to answer the question of the influence of demographic factors on ethical compliance using professional accountants in Nigeria as the base, contingent on the lack of consensus in prior studies. The study employed the survey research design and regression analysis was deployed on the data obtained via a structured research instru...
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This study interrogates money laundering containment efforts of the Nigerian State via the instrument of Suspicious Transactions Reports (STR) and how this affects capital formation. This is predicated on the endemic nature of money laundering as a financial crime in the country. The paper deployed the Nigerian Money Laundering Prohibition Act (201...
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Drawing from the Financial Action Task Force (FATF, G7) recommendations and the Nigeria Anti-Money Laundering Act that provides the penance and dissuasion for crimes in Nigeria, this study sought to interrogate the efficacy of money laundering conviction rate as an instrument of anti-money laundering policy on capital formation in Nigeria. The stud...
Conference Paper
This conceptual article examines the skill-sets requirements of management accountants in a modern operational or disruptive technology environment, where digitalisation is the hallmark of organisational operations. From the extant literature reviewed, we observed that digitalisation has led to the expansion of the management accounting practice sp...
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This study was carried out to investigate the relationship between Integrated Cost Management Systems (ICMS) and Operational Decision-Making (ODM). ICMS is a framework that emphasizes the relationship between information flows and decision-making at various levels of the organization by seeking to identify those essential data elements that must be...
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In this study, the researchers try to investigate the relative ability of comprehensive income reporting and that of reporting a firms externalities as social cost in the final accounts affect the profitability and the corporate image of a firm. The study was conducted with ten selected companies registered with the Nigerian stock exchange for a pe...
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The article examined the nexus between the level of economic development and the adoption of advanced management accounting practices in Nigeria by industrial manufacturing firms. The study adopted a survey research strategy, for which the opinion of 74 executive-level accounting staff of industrial manufacturing companies was sampled using a quest...
Conference Paper
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This study pragmatically examines the effect of permissive and incidental levies as a means of revenue generation on local government development which is predicated on the fact that tasks of organizations and government at all levels are everyday reoccurring expenditures that require funding. Where to fund, how to fund, what to fund, where to obta...
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This study interrogates the effect of exchange rate on the financial development of a nation using Nigeria as a baseline. The article is tailored after the ex-post-facto typology where country level time-series data were obtained and scrutinised on both descriptive and inferential statistical platforms. The outcome of the analyses shows that exchan...
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Article History: This research paper investigated the relationship between electronic payment platforms and the perceived accentuation of financial crimes in Nigeria. The ex post facto design was deployed in the study. This necessitated reliance on data obtained from the Central Bank of Nigeria (CBN) statistical bulletin and the Nigeria Electronic...
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Quite a number of empirical evidences have shown that creative accounting practices are prevalent among Nigerian firms and management and accountants being the sole influencers of such accounting practices. More worrisome is the fact that there is dearth of empirical evidence on the nexus between creative accounting and income tax yield. Thus, this...
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This study examined the relationship between executive pay composition and corporate financial health maximisation in Nigeria. Secondary data was obtained from the annual reports and accounts and Nigerian Stock Exchange Fact-book during the period 2008-2017 and ordinary least square was employed in the analysis of data. Net interest margin, return...
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Abstract This study seeks to investigate the challenges associated with IFRS implementation as well as the inference for corporate governance in Nigeria. The corporate governance variables used include board of directors, audit committee and institutional shareholders. The study employed primary data and the data was analyzed via descriptive statis...
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This paper examined the influence ethics education has on accounting students ability to cope with complex ethical dilemmas in the work environment. A survey research design was adopted, and simple random sampling technique was used to select 200 students from the Department of Accountancy, Niger Delta University. Descriptive and inferential statis...
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This study examined the influence of the gender demographic variable on ethical behaviour arising from the lack of conclusive evidence on whether gender really counts. The study was premised on the relativity and attribution theories of human behaviour. Modelled after the survey design, primary data was obtained via a structure research data collec...
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The study examined the relationship between cash flow and performance of companies in the Consumer Goods sector of Nigeria. The study involved a survey of sixteen (16) Consumer Goods companies listed on the Nigerian Stock Exchange, and the relevant data were subjected to statistical analysis using multiple regression techniques. The results of the...
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The need to explore all such factor that shapen investment behaviour especially in developing economies has been underscored. This study therefore examined the empirical relationship between Hofstedian cultural dimensions and investment behavior of SMEs investors in South-South Nigeria. The study through a cross-sectional survey design primarily us...
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This paper examined the implementation of Treasury Single Account (TSA) on federally collected non-oil tax revenue and national economic performance in Nigeria, via an inter-period comparative milieu. This study was stimulated by the divergent opinion amongst stakeholders on the justification and efficacy of the TSA model. The study was underpinned...
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The study investigates how environmental reporting/disclosure by listed firms operating within the manufacturing sector in Nigeria affects their operational performance. The study employs the panel research design to ascertain how environmental reporting (surrogated by dummy variable) enhances firms' operational performance (surrogated by Return on...
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The study investigated audit committee attributes and audit report lag of quoted industrial firms in Nigeria. This study adopted the ex-post facto design in which secondary data were collected from the NSE factbook and financial reports published by selected quoted companies covering eight (8) years from (2012-2019). Descriptive statistics, Ordinar...
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The article addressed the link between the burden of servicing external credit on financial deepening.
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The birth of globalization has brought about the introduction of new technologies and means of production which exposes developing countries to greater competition. This has resulted in the alteration of the business environment, thereby changing the dynamics of firm characteristics. In view of the foregoing, this paper examines whether or not attr...
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This study explored the role of accounting professional practice in shaping the expansion of the frontiers of accounting knowledge. This was based on the reality and imminence of the threat posed by developments in artificial intelligence, premised on tech-developmental disruptions, the gap between accounting theoreticians and practitioners, and ac...
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The study interrogates the relationship between educational level and tax compliance in Nigeria. The study employs the ex post facto research design to ascertain how government investment in education enhances tax compliance. The study covers 17 years (2002-2018) for both tax revenue (a surrogate for tax compliance) and education expenditure (a sur...
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This study was an inquiry into uncovering the intercourse between external debt management (signposted by debt stock) and the growth of the nation's financial system (proxied by broad money supply to GDP (M2/GDP). It was stimulated by the need to contribute to national policy formulation based on the continuing propagation of the debt doctrine from...
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This study was an inquiry into uncovering the intercourse between external debt management (signposted by debt stock) and the growth of the nation's financial system (proxied by broad money supply to GDP (M2/GDP). It was stimulated by the need to contribute to national policy formulation based on the continuing propagation of the debt doctrine from...
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The study interrogated the relationship between internal audit function and creative accounting practices in the public service domain in Nigeria using Ministries, Departments and Agencies (MDAs) as the focal group. The study is based on the continuous cases of fraud in the public service, evidenced by bogus financial reports inundating the Nigeria...
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This study is directed at establishing whether accounting practitioners' cultural background influence their compliance to professional ethics in Nigeria. This study is motivated by the continual pronouncement of ethics in the accounting and auditing professionwhich suggests a lacuna, and of course the need to identify the principal variables in th...
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The study interrogated the effect of audit committee characteristics, as a sub-system of the corporate governance framework, on fruadulent financial reporting. This was premised on the need to contribute to the ongoing debate on the influence of CG on the operational effeciency of the firm and assuring the broader perpective of stakeholders’ confid...
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The rise of accounting scandals has prompted the need to improve the relevance of financial reporting by setting up good corporate governance structures. The relationship between corporate governance and fraudulent activities has been strongly debated in the developed countries. It is recently that attention has turned to the study of corporate...
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The continued search for a solution to the problem of poor economic management due to financial misappropriation in the public sector, and the public’s outcry against internal auditors because of their perceived connivance necessitated the current study. Furthermore, the position canvassed by internal auditors with respect to their scope of respons...
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The paper examined the effect of audit fee, client retention, market expansion drives in small and medium-sized audit firms on audit quality, and the long run relationship. The study was conducted against the background of the empirical evidence in the literature that audit firm size and audit fee are key determinants of audit quality. The study ob...
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The study investigated the role of effective tax administration in institutionalizing accounting systems in Small and Medium Scale Enterprises (SMEs) in Nigeria against the backdrop of the prevalence of poor accounting systems in this sector. Data was obtained from SME operators and staff of the internal revenue agencies like the Federal Inland Rev...
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The study investigated through a post mortem research paradigm the extent to which lack of fiscal transparency and accountability accounted the collapse of SOEs in Nigeria without prejudice to other variables identified in previous studies. The study adopted the fiscal transparency and accountability code of good conduct as evolved by the IMF in bu...
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The increasing rate and character of occupational fraud and in particular fraudulent financial reporting has continued to attract global attention. This virus appears to be evolving a more complex character and increasingly becoming immune to the global efforts at containing it. Various efforts have been evolved towards addressing this global chall...
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The study was carried out to investigate the relationship between institutional control measures aimed at entrenching fiscal transparency and accountability in the conduct of public service business and public service response. In essence how have public servants responded to the fight against corruption in Nigeria? This was based on the need to as...
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This study examined the decision usefulness of ratio analysis based on historical cost valuation of assets as enshrined in end of year financial statements. A good ratio with near perfect interpretation brings about feasible investment decisions, corporate solvency and profitability and a track down effect on economic growth. These well-articulated...
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This research examined determinants of activity-based costing application in the hospitality industry in Yenagoa, Nigeria. Data was obtained via a well-structured questionnaire administered to one hundred and sixty-five (165) respondents in the fifty (50) hotels sampled from the population. The data collected through the questionnaire research inst...

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