This study examined the impact of educational, legal, and behavioral factors on the applicability of forensic accounting in the public sector in Nigeria. The study utilized primary data through the administration of questionnaires to accountants the internal and external auditors drawn from seven states of the North-Western geo-political zone of Nigeria. Partial Least Squares (PLS) path modeling using smart PLS3 Statistical Software was employed for the analysis. The findings indicated that behavioral, educational, and legal factors are positively related to the applicability of forensic accounting in the states. The results revealed the importance of giving special consideration to educational, legal, and behavioral factors to ensure the successful application of forensic accounting to deter and detect corruption and other fraudulent activities in Nigeria. The study shows how educational and professional institutions would assist in the promotion of the awareness, knowledge, and skills of forensic accounting.
The use of non-renewable energy by firms in Nigeria seriously affects biodiversity and the general well-being of the populace. The consequences led the country to be among the top pollution producers globally. However, Nigeria was among the parties that unanimously agreed on the Glasgow Climate Change Conference 2021, under the United Nations Framework Convention on Climate, to tackle greenhouse gas emissions resulting from non-renewable energy sources. The study is a pioneer in examining how board attributes influence quality and quantity disclosure of energy consumed by the listed non-financial firms for the period of 5 years (2016 – 2020). The study aims at providing empirical evidence on how institutional strength influences the relationship between board attributes and firms' energy in reducing emission discharges and achieving sustainable development goals on world climate policy. The study obtained data from a sample of 78 listed non-financial firms, content analysis technique was employed to compute energy disclosure indexes using Global Reporting Initiatives standards. The study runs a generalized method of movement (GMM) to regulate the impending endogeneity of the selected listed companies in Nigeria. The study also conducted several to robust the findings. The overall results found that board independence, meeting, gender and ownership were significantly related to energy disclosure. The study found an insignificant association between ownership and energy disclosure. Institutional strength has not influenced the relationship between independence, meetings, size and gender on energy disclosure. Institutional strength has positively influenced the relationship between ownership and energy disclosure. Thus, the United Nation should set up a strong committee to evaluate the effectiveness and weaknesses of Global Reporting Initiatives standards as the most widely used Environmental, Social and Governance globally. This will expose the peculiarities of most developing nations like Nigeria in adopting the standards and way forwards to attain Sustainable Development Goals 13.
Purpose This study aims to analyse the level of awareness and knowledge of Islamic accounting among accounting students in the Nigerian universities. Furthermore, the study also compares the students’ understanding of Islamic and conventional accounting. Design/methodology/approach The study used survey research design through the administration of questionnaire on a sample of university undergraduate and post-graduate accounting students across the north-west region in Nigeria. The data generated for the study was analysed using Cronbach’s alpha, mean, standard deviation and inferential statistics. Findings The study found that the accounting students have an adequate awareness and basic knowledge of Islamic accounting as they were able to contrast Islamic accounting from conventional accounting. Also, in their aspiration towards learning Islamic accounting, they agreed that Islamic accounting should be made a compulsory course in accounting curriculum. Research limitations/implications This study focusses on north-west region of Nigeria. Hence, data and more in-depth analysis can be further improved by considering a whole country as diverse as Nigeria. Also, only a questionnaire was used by the study. Hence, further studies can use face-to-face interviews to fully extract the awareness and knowledge of the target respondents. Lastly, majority of the respondents are Muslims given the area where the study was conducted, hence, non-Muslims are not properly represented. Practical implications Despite its limitations, this study is still of importance in providing insights on both undergraduate and post-graduate students’ level of awareness and knowledge of Islamic accounting. This course is unique as it is different in orientation compared with other existing courses on offer. This paper also provides an invaluable insight, therefore, National University Commission of Nigeria, Islamic institutions and professional bodies like Institute of Chartered Accountants of Nigeria and Association of National Accountants of Nigeria should make continues effort towards promoting the awareness and knowledge of Islamic accounting by properly integrating same into academic and professional curricula and other training and sensitisation programs. In doing so, Islamic accounting subjects could be introduced as independent courses for selection by the student. Courses like Islamic Accounting and Finance, Accounting for Islamic Financial Institutions (IFIs), Accounting for Waqf, Accounting for Zakat, Shariah auditing, Corporate Shariah Governance, Education and Ethics could be introduced across levels to enable students learn more of Islamic accounting. Social implications Proper integration of Islamic accounting into academic and professional courses would greatly contribute to the production of experts most importantly ethical and God-fearing accountants for the growth and development of IFIs in Nigeria. Originality/value This paper examines Nigerian university undergraduate and post-graduate students’ level of awareness and knowledge of Islamic accounting in the north-west region of Nigeria.
This study examined the political and environmental factors as determinants to apply forensic accounting in the North-Western states of Nigeria. The study utilized primary data through the administration of questionnaires. Partial least squares (PLS) path modeling (using smart PLS3 statistical software) was employed for the main analysis. The findings of the study indicated that both political and environmental factors are positively related to applying forensic accounting in these states. The study recommended that all political office holders and other government personnel should, even with the change of government, use their powers to ensure the right way to move forward and the continuity of state policies to apply forensic accounting. State governments should also provide an enabling environment for the applicability of forensic accounting through the provision of the required infrastructure to carry out the forensic services smoothly.
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