Research Papers/Topics in Accounting And Finance

IFRS adoption and CEO compensation: evidence from listed banks in Nigeria

The study investigates the influence of International Financial Reporting Standardsadoption, using accounting performance measure, to determine the CEO pay in listedbanks in Nigeria. The audited annual financial statements of listed banks in Nigeriacovering the period of 2009–2015 are analyzed. Fixed effect model, viz panel dataanalysis is adopted to establish the findings. The findings indicate that adoption ofIFRS in Nigeria results in an inverse relationship with accounting performancein...

Firm performance and condensed corporate governance mechanism: Evidence of Nigerian financial institutions

This paper extends the prior studies on corporate performance by empirically exploring the impact of overall corporategovernance structure on firm performance. To unveil the objective of this study, firstly corporate governance index is built usingPrincipal Component Analysis with 6 (six) identified corporate governance mechanisms from prior studies and then examines itseffect on firms’ performance. This study draws a sample of twenty-four (24) financial companies from the listed financial ...

Corruption perception, institutional quality and performance of listed companies in Nigeria

We examine the effect of corruption perception and institutional quality on the performance of firms based on the extracted data for 135 listed companies in Nigeria with timeframe 2013–2017. We first use the Transparency International Corruption Perception Index for the baseline analysis, which evaluates the public officials and politicians’ corruption practices. To capture institutional quality, which depicts the level of law enforcement to curb corruptive practices o...

Chief financial officer roles and enterprise risk management: An empirical based study

This study investigates the influence of CFO roles on the implementation of ERM initiatives in a sample of Nigerian financial institutions (between 2013-2017). We develop three distinct factors representing the CFO roles namely CFO power, CFO experience and CFO knowledge using principal component factoring. Like prior work, we measure ERM components simultaneously to capture the extent of sophisticated ERM system. Our findings pose that the CFO involvement in ERM implementation remains mi...

Data on chief financial officer attributes and risk management strategies for Nigerian listed financial institutions

This data article is related to the research article “Chief Financial OfficerRoles and Enterprise Risk Management: An Empirical BasedStudy” Ojeka et al. (2019). The study explores the impact of CFO roleson the execution of ERM strategies sampled with Nigerian financialinstitutions for the period of 2013-2017. The study develops threedistinct indexes representing the CFO roles namely CFO power, CFOexperience and CFO knowledge via principal component factoring.The study also measures ERM co...

Forensic accounting: A moderator to fraud risk factors in the Nigerian deposit money banks

Abstract Key words forensic accounting DMBs pressure opportunity rationalization     The primary role of the forensic accountant/examiners is the depending fraudulent litigations before a competent court of jurisdictions. In addition the forensic accounting index sore (FAIS)if followed strictly will of no doubt prevent financial malpractices in the Deposit Money Banks (DMBs) liste...

Impact of Treasury Single Account on Government Revenue and Economic Growth in Nigeria A Pre-Post_Design

Since the implementation of Treasury Single Account (TSA) in 2015 by the present administration in government with the intention to control financial mismanagement which will consequently improve government revenue and economic growth; stakeholders, researchers and the general public are interested to know the extent to which these objectives have been met. This study empirically examined the extent to which TSA has improved Federally Collected Revenue (FCR) and Gross Domestic P...

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