Abstract The study employed a survey research design and a multinomial ordinal logistic regression analysis to establish users’ perception on the effectiveness of the enterprise resource planning (ERP) system in enhancing the performance of the accounting information system (AIS) through reliability, accuracy and timeliness of information generated. The target population comprised of 56 employees drawn from the selected seven public universities which had implemented ERP systems for at lea...
Abstract To better monitor and control risks, businesses may use risk-based internal audit (RBIA) practices. It also increases transparency and honesty in the financial reporting process. The Western Region and Kenyan Deposit Taking Savings and Credit Cooperatives (DT-SACCOs) are the primary subjects of this research. Despite having an audit department in place, some DT-SACCOs encounter difficulties in auditing their operations, such as a lack of audit evidence (too weak or incorrect) that m...
ABSTRACT Board risk management committee, which is a subset of corporate governance and its effects on financial performance, has been under-researched for a period of time in empirical investigations. In this regard, this study examined the effects of Board risk management committee on financial performance. While Board risk management committee was operationalized using Board size, Board independence and Board meetings, financial performance was depicted by stock returns. Three hypotheses...
ABSTRACT This study investigates the effect of financial innovation on bank performance. It furthers examine the impact of NEFT, ATM, POS and WEB on Return on Equity. This study was anchored on innovation diffusion theory and Schumpeter theory of innovation. The study adopted an ex-post facto research design because the data for the study are secondary data which were sourced from Central Bank of Nigeria Statistical Bulletin, Ex-post facto research method was adopted in this study. The popula...
Abstract Purpose: The purpose of this research was to investigate the impact of cyber-security on fraud prevention in Nigerian commercial banks. Method: The researcher collected primary data through the interview (WhatsApp video call) conducted with the senior employees of the respective commercial banks who know the subject matter. Result: The outcomes of the research demonstrated that cloud security statistically increases fraud prevention in Nigeria; also, that application security statis...
ABSTRACT This study examined the treasury single account and the performance of the selected MDAS Osun State. The primary source of data was used and questionnaires administered to selected ministries department and agencies in osun state. The data were analyzed using simple percentage and correlation and regression analysis were used to test the hypothesis and base on the findings the Treasury single account has a positive and significant impact on performance at 5% level of significant we a...
ABSTRACT This study examined the impact of the literacy level of tax compliance in osun state. The primary source of data was used and questionnaires administered to taxpayer in Osun State. The data were analyzed using descriptive method of data analysis to test the hypotheses and base on the findings the standard deviation calculated is greater than the mean value (10.95>9} on the 0.05% level of significant we accept the null hypothesis which stated that there is no significant between taxpa...
ABSTRACT The broad objective of this study is to examine the impact of value for money audit on the expenditure control of public sector in osun state while the specific objective examine the relationships between value for money audit and expenditure control in public sector Ascertain the extent to which value for money audit affect the effectiveness of capital expenditure in public sector and assess the effect of value for money audit on transparency and accountability of capital expenditur...
ABSTRACT The broad objective of this study is to the impact of stock market valuation on the performance of the manufacturing sector . To achieve this objective data were obtained from central bank statistical bulletin and coca cola official website from 1980-2020 using “Multivariate analysis”, assisted by the Statistical Package for Social Sciences (SPSS) version 20 in order to test the relationship between them. The data were analyzed using the variables and are summarized and a...
ABSTRACT The broad objective of this study is to examine the impact of minimum wages on economic growth in osun state. While specific objective are Examine the impact of percentage change in ratio of minimum wages on per capita income in osun state Assess the effect of increase in minimum wages on gross domestic product (GDP) in Osun state and Investigate the relationship between increase in minimum wages and inflation rate in osun state To achieve this objective the variables used in this st...
ABSTRACT The broad objective of this study is to examine management of account receivable and financial performance of manufacturing firm. To achieve this objective the variables used in this study were summarized and analyzed into various components using. Coefficient of multiple determinations”, assisted by the Statistical Package for Social Sciences (SPSS) in order to test the impact of account receivable and financial performance of manufacturing firm . Base on the finding we conclude...
ABSTRACT This study examined the impact of integrated personnel payroll and information system in tackling fund mis-management in Nigeria public service. Primary source of data was used with questionnaires administered to internal audit department of Corporate affair commission Ogo Oluwa Osogbo and Federal polytechnic Ede Osun State. The data were analyzed using descriptive method of data analysis to test the hypotheses and base on the findings there is no relationship between the implement...
TABLE OF CONTENTS Cover Page1 Title2 Declaration3 Certification4 Dedication5 Acknowledgement6 Table of Contents7 List of Tables8 Abstract 9 CHAPTER ONE: INTRODUCTION 1.1 Background to the Study 1 1.2 Statement of the Problem 4 1.3 Research Questions5 1.4 Objectives of the Study 5 1.5 Hypotheses of the study 6 1.6 Significance of the Study 6 1.7 Scope of the Study 6 1.8 Definition of Terms 6 CHAPTER TWO: LITERATURE REVIEW 2.1 Conceptual Review8 2.1.1 Conceptual Framework 12 2.2 Empirical Rev...
ABSTRACT The broad objective of this study examine the impact of capital market on economic growth in Nigeria while specific objective examine the impact of foreign capital inflow on economic growth in Nigeria assess the effect of stock market price on economic growth in Nigeria and Investigate the impact of price of securities on economic growth in Nigeria. To achieve this objective secondary data were used and were extracted from central bank of statistical bulletin from 2009-2021 and...
TABLE OF CONTENT Title page i Declaration ii Certification iii Dedication iv Acknowledgementv Table of content vi Abstract ix CHAPTER ONE: INTRODUCTION 1.1Background of the study1-3 1.2Statement of the problem 4 1.3Research questions4 1.4Objectives of the study 4 1.5Hypothesis of the Study 5 1.6Significance of the study 5 1.7Scope of the study5 1.8Definition of terms 5 - 6...