Papers by ARZIZEH T I E S I E H TAPANG
Journal of Management Information and Decision Sciences, 2022
The study looked at the role of corporate social responsibility in mediating the link between cor... more The study looked at the role of corporate social responsibility in mediating the link between corporate governance and financial performance. Data obtained from secondary sources were analyzed using the partial least square techniques employing an ex-post facto research approach. The structural equation modeling approach was adopted and the results revealed that corporate social responsibility has an insignificant effect on corporate governance. It also revealed that corporate social responsibility has a significant effect on financial performance. Additionally, the results showed that corporate governance has a significant effect on financial performance. Furthermore, the research found that corporate social responsibility has no role in mediating the relationship between corporate governance and financial performance. Conclusively, the study suggests that corporate social responsibility does not play any role in mediating the link between corporate governance and financial performance. The study suggests that a unified corporate organization be established with the purpose of collecting and compiling corporate governance-related data and developing relevant indices to aid corporate governance investigation in Nigeria. Corporate social responsibility initiatives should be recognized using acceptable methods. Banks should plan carefully in order to fulfill their corporate responsibility obligations, ensuring that their lending and investment strategies do not encourage environmentally perilous business activity or waste pollution. Banks financial performance does not improve solely as a result of corporate governance and corporate social responsibility. There is still a slew of other things to keep an eye on. As a result, if the banks wish to increase their financial performance, other techniques such as sustainability modernization and incessant enhancement must be implemented.
Journal of Management Information and Decision Sciences, 2022
The study looked at the role of corporate social responsibility in mediating the link between cor... more The study looked at the role of corporate social responsibility in mediating the link between corporate governance and financial performance. Data obtained from secondary sources were analyzed using the partial least square techniques employing an ex-post facto research approach. The structural equation modeling approach was adopted and the results revealed that corporate social responsibility has an insignificant effect on corporate governance. It also revealed that corporate social responsibility has a significant effect on financial performance. Additionally, the results showed that corporate governance has a significant effect on financial performance. Furthermore, the research found that corporate social responsibility has no role in mediating the relationship between corporate governance and financial performance. Conclusively, the study suggests that corporate social responsibility does not play any role in mediating the link between corporate governance and financial performance. The study suggests that a unified corporate organization be established with the purpose of collecting and compiling corporate governance-related data and developing relevant indices to aid corporate governance investigation in Nigeria. Corporate social responsibility initiatives should be recognized using acceptable methods. Banks should plan carefully in order to fulfill their corporate responsibility obligations, ensuring that their lending and investment strategies do not encourage environmentally perilous business activity or waste pollution. Banks financial performance does not improve solely as a result of corporate governance and corporate social responsibility. There is still a slew of other things to keep an eye on. As a result, if the banks wish to increase their financial performance, other techniques such as sustainability modernization and incessant enhancement must be implemented.
Test Engineering and Management, 2020
This study examined the empirical evaluation of oil and gas accounting on Nigeria economic develo... more This study examined the empirical evaluation of oil and gas accounting on Nigeria economic development. The study made used of the ex-post facto research design and the time series data collected were analysed using the ordinary least square technique. The results revealed that there is a significant influence of oil and gas accounting on employment generation. The study also revealed that there is a significant influence of oil and gas sector on infrastructural development. The study further reveled that there is a significant influence of oil and gas accounting on foreign direct investment. The study concludes that oil and gas is therefore a real source of capital formation for the economic take off of a country that puts its oil resources to a good use. Gas development in Nigeria should address itself to the large scale commercialization of that resource even if that would mean massive intervention on the part of the government, to the extent it can afford, wholly or jointly with the private sector.
Test Engineering and Management, 2020
The report looks at the features of corporate governance and financial results of pharmaceutical ... more The report looks at the features of corporate governance and financial results of pharmaceutical firms in Nigeria. A study framework for content analysis was introduced, and data obtained from secondary sources were analyzed using techniques of panel regression. The findings showed that both the composition of the board and the proportion of outside directors contribute strongly but adversely to the financial success of the pharmaceutical companies listed in Nigeria. Although the ownership interest of the directors and the amount of disclosed corporate governance things are substantially positive in comparison to the results. Accordingly, the study concludes that the declaration of corporate governance characteristics rendered by listed pharmaceutical firms in Nigeria is not systematic. While they both reveal their corporate governance policies, what is exposed does not adhere to any common standard. The report advises that steps for compulsory compliance with the corporate governance code should also be taken. This is also important to establish an appropriate regulatory structure that defines the rights and responsibilities of the firm, its directors, creditors, relevant accounting standards and allows for efficient implementation of the law.
Test Engineering and Management, 2020
This study examined the empirical evaluation of oil and gas accounting on Nigeria economic develo... more This study examined the empirical evaluation of oil and gas accounting on Nigeria economic development. The study made used of the ex-post facto research design and the time series data collected were analysed using the ordinary least square technique. The results revealed that there is a significant influence of oil and gas accounting on employment generation. The study also revealed that there is a significant influence of oil and gas sector on infrastructural development. The study further reveled that there is a significant influence of oil and gas accounting on foreign direct investment. The study concludes that oil and gas is therefore a real source of capital formation for the economic take off of a country that puts its oil resources to a good use. Gas development in Nigeria should address itself to the large scale commercialization of that resource even if that would mean massive intervention on the part of the government, to the extent it can afford, wholly or jointly with the private sector.
Journal of Accounting and Management, Apr 30, 2020
The study examined the effect of forensic accounting services on unethical practices in Nigerian... more The study examined the effect of forensic accounting services on unethical practices in Nigerian banking industry. The study made used of a cross sectional survey research design were data were collected through questionnaire cross the banks and analyzed using the ordinary least square technique. The result revealed that forensic accounting services have a significant effect on cheque fraud, credit card fraud and mortgage fraud. Conclusively, Based on the findings of the study, it study deduced that banks in Nigeria have adopted some forensic accounting services which include litigation support, fraud investigation, and expert consultancy. A bank wishing to grow with minimized level of unethical practice must therefore put into place sufficient resources to be able to properly practice forensic accounting services in its different departments. Just as the banks use other means of reducing the occurrence of unethical practices, forensic accounting services can provide confidence in financial statements as it has a significant effect on unethical practices. The study recommended that in order to sustain effective operations in the bank, unethical practices must be monitored, detected and prevented in the banking sector with forensic accounting services being a tool that can be used to aid this.
International Journal of Physical and Social Sciences, 2012
The study examines the cost implications of environmental activities on the profitability of oil ... more The study examines the cost implications of environmental activities on the profitability of oil companies. Data for the study were collected from the internal management report and analyzed using the ordinary least square (OLS) method. The results revealed that there is a significant relationship between environmental activities and profitability. Proper management of environmental activities is therefore desirable if organizational profitability is to be sustained. It was recommended that Nigeria petroleum companies should show data on environmental expenditure, environmental cost charged to income in the account as well as details in the notes to the accounts. To enhance the effectiveness of the policy, separate accounts should be opened for environmental expenditures in order to facilitate the measurement and reporting of environmental expenditures and environmental performance of each company as well as the whole sector.
Journal of Accounting and Financial Management , 2018
This study focused on the effect of enterprise resource planning implementation on financial perf... more This study focused on the effect of enterprise resource planning implementation on financial performance of commercial banks in Nigeria. The main problem this study intends to identify and deal with is lack of integration in an organization. The causes of this integration is the lack of enterprise resource planning implementation (ERPI) due to its high cost of acquisition and the use of conventional accounting software which lacks the capability of better audit features, open systems which promotes interaction between clients and customers and wider database capacity. This study adopted an ex-post fact research design and a cross section panel data from 2008-2017 was collected from both primary and secondary sources. The collected data was analyzed using the ordinary least square technique with the aid of STATA 13. The results revealed that enterprise resource planning implementation has a significant effect on financial performance proxy by gross profit margin, return on assets and return on investment. Conclusively, ERP may integrate with the bank's daily operation only after a long-term use and the financial benefits of ERP may show. This indicates that the effect of ERP implementation on financial performance improvement have a time-lagged effect. Based on this, it is recommended that banks should set rational implementation goal before ERP implementation and put more emphasis on managing the implementation process. All banks in Nigeria should implement ERP so as to improve their efficiency and improve their financial performance.
European Journal of Economics, Finance and Adminsitration Sciences(EJEFAS), 2020
This study focused on audit quality control and its influence on audit report in Nigeria. Auditor... more This study focused on audit quality control and its influence on audit report in Nigeria. Auditors are being accused of undertaking substandard investigations and examination of accounts of stewardship, as presented by business managers especially in the wake of the notorious distresses witnessed in the financial institution. The study made used of an ex-post facto research design. The population of the study consisted of 916 audit firms in Nigeria and a sample of 92 audit firms was purposively selected. Data collected were analyzed using the ordinary least square technique with the aid of STATA. The study revealed that all the audit quality control proxies actually influence audit report in Nigeria. Conclusively, Audit quality control proxies have a great influence on audit reports. The result of this research further measures the extent of the impact of each factors and audit consultation having the greatest impact. By this research, the firms now should be more alert of the very strong factors that can influence their reports. The audit firms can also obtain gains of the research by applying "the management by exception" principle on
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Papers by ARZIZEH T I E S I E H TAPANG