The study examined Students Variables and the development of employability mastery on undergraduates Business Education Students in Federal Universities in Southern Nigeria. Two research questions and two null hypotheses were developed to direct the investigation in order to fulfil the study's objectives. For the study, a survey research design was used. 440 students in their final year of business study made up the population. Data were gathered using a 20-item survey called the "Students Variables and the Development of Employability Mastery' Scale" (SVDEM). Using the Cronbach Alpha statistical method, the instrument's internal consistency was determined, and the result was a 0.95 overall reliability coefficient. In order to analyze the data and provide answers to the study questions, mean (X) and standard deviation (SD) were used. The independent t-test was used to evaluate the null hypotheses at the 0.05 level of significance. The findings from data analysis showed that students’ variables significantly influenced the development of employability mastery with High Influence (HI). While the test of hypotheses revealed that, there is no significant difference in the mean rating of the positive and negative respondents on the influence of students’ attitudes and students’ interest in the development of employability mastery. Based on the study's findings, it was suggested, among other things, that school management should offer opportunities to spark students' interest in vocational courses that will improve their growth of employability mastery before graduation.   Received: 26 July 2022 / Accepted: 28 October 2022 / Published: 5 November 2022

The study was aimed at examining the influence of WhatsApp applications software on academic performance of Business Education students in Federal College of Education Obudu. Survey research design was adopted for the study. Two research questions and two research hypotheses were raised to guide this study. The populations of 402 business education students were used for the study. A structured questionnaire was developed by the researchers and was validated by two experts from test and measurement department and Department of Vocational Education in University of Calabar. The reliability of the instrument was ascertained using Cronbach alpha reliability technique whose coefficient was .89. The academic performance score was collected from the centers of general studies of the university to measure their performance. Data collected were analyzed using population t-test and one way analysis of variance (ANOVA) to test the hypothesis. The result showed that students’ frequency of the use of WhatsApp platforms among business education students in federal collage of education is high and that WhatsApp platform usage significant influence students’ academic performance negatively. Based on this, it was recommended that students should reduce the use of WhatsApp application in class room environment in order to increase their chances of academic performance in College of Education Obudu, Cross River State.

The study developed, validated, and standardised a statistical literacy test for university undergraduates in Cross River State, Nigeria. Five research questions were raised to guide this study. The study adopted an instrumentation design. A stratified sampling technique was used to select a total of 753 respondents from a population of 4705 students. Three instruments were used to collect data: the Statistical Literacy Test (SLT), the Statistical Reasoning Test (SRT), and the Statistical Anxiety Test (SAT). Descriptive statistics (means and simple percentages), correlational analysis, and the factor analytical technique were used to analyse the data collected. The result showed that only 25 items survived the last item assessment. The instrument was found to have strong construct validity as the items in the correlation matrix were all positively correlated. The statistical literacy scale showed convergence with statistical reasoning but diverged with statistical anxiety. The reliability of the instrument was found to be high as the coefficients of the scale were 0.81, 0.77, and 0.78 respectively, and it was adjudged reliable. Based on the findings of the study, it was concluded that the instrument was valid and reliable. Thus, it was recommended that students' skills in statistics should not just be on the computational aspect but on the utilisation of statistical knowledge. Statistics lecturers should emphasise statistical literacy to help students reason and think statistically, and the instrument should be widely distributed for use by researchers and psychometricians.   Received: 16 August 2022 / Accepted: 28 October 2022 / Published: 5 November 2022

The study examines the reengineering of small-scale business enterprises as predictors of youth employment and poverty alleviation. Four objectives and four research questions were posed. The population of the study was two hundred and sixty (260) registered businesses. The study was carried out using a survey research design. A research-created questionnaire titled "Reengineering of Small-Scale Business Enterprises as Predictors of Youth Employment and Poverty Alleviation" was used to collect data (RSCBEPYEPA scale). The instrument was validated by one test and measurement expert and two vocational education experts. A trial/pilot test was conducted on 40 registered businessmen and women in Akwa Ibom State who were not part of the main study population, and the study received an overall reliability coefficient of 0.92 using Cronbach's alpha data analysis. The survey was given to 260 registered businesses. The entire study population was used. To answer the research questions, the data was analyzed using means and standard deviation, and the multivariate analysis of variance (MANOVA) statistic was used to test the hypothesis at the 0.05 level of significance. The result showed that the government provided small-scale businesses in Cross River State with financial support, capacity-building programs, legislative support, and the provision of facilities for youth employment and poverty alleviation. It was recommended, among other things, that small-scale business entrepreneurs should take advantage of the financial support provided by the government to boost their businesses.   Received: 10 January 2023 / Accepted: 26 February 2023 / Published: 6 March 2023

This study examined the influence of forensic accounting techniques on fraud prevention in tertiary institutions in Cross River State, Nigeria. The study's methodology was a survey research design. Two research questions and two null hypotheses were developed in order to fulfill the study's objectives. Due to the manageable size of the population, all 152 auditors in bursary department participated in the study. A questionnaire titled “Forensic Accounting Techniques on Fraud Prevention” (FATFP) with a four-point rating scale was used for data collection. Two specialists in accounting department and one expert in measurement and evaluation validated the instrument. The Cronbach's alpha method was used to calculate the overall reliability coefficient of the instrument, which is.79. The standard deviation and mean were used to answer the research questions. The null hypotheses were tested using an independent t-test at the.05 level of significance. The findings revealed that computer-assisted audit techniques and interview audit techniques had a significant influence on fraud prevention at tertiary institutions. Among other things, it was recommended that, government should arm auditors with information and communication tools to aid auditing procedures for fraud prevention. Once again, auditors should use contemporary interview approaches, including watching candidates during interviews, using recording equipment, and installing CCTV cameras strategically placed to capture correct data that will aid in stopping fraudulent operations in Nigerian educational institutions, particularly in Cross River State, Nigeria.   Received: 11 November 2022 / Accepted: 28 December 2022 / Published: 5 January 2023