The study examined school finance management structure and effective delivery of 21 st century secondary education in Cross River State. The aims were to find out the relationship between availability of school finance management structure and the delivery of 21 st century education in secondary schools, ascertain whether the structures for the mobilization of school funds, allocation of school funds, school finance accountability exist in secondary schools, and determine the extent of delivery of 21 st century education in secondary schools in Cross River State. Descriptive survey research design was adopted for the study. 4 research questions and 1 hypothesis were formulated for the study. The population of the study comprised all the 251 Principals from the 251 public secondary schools in the three Educational Zones in Cross River State. The instrument for data collection was a structured questionnaire. Descriptive statistics (simple percentages, mean and standard deviation) were used to answer the research questions, while Pearson Product Moment correlation Statistics (r) was used to analyze the data for the hypothesis at 0.05 level of significance. Result obtained showed that there is a significant relationship between availability of school finance management structure and effective delivery of 21 st century secondary education in Cross River State. It was also found that there are adequate sources of funds available to secondary schools in the State; there are no formal structures for funds allocation and accountability in the schools and the level of delivery of 21 st century education in secondary schools is low. Based on this result, it was recommended that there should be formal structures for funds allocation and finance accountability to ensure effective delivery of skilledbased education in the State.

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

The study investigated the relationship between financial resources and junior secondary school students’ academic performance in Cross River State, Nigeria. Four null hypotheses were formulated and tested. Ex-post facto design was used for the study. Subjects who participated in the study were 397 students from 277 public junior secondary schools in the study area but data was collected from only 386 representing 97.2 percent. Two instruments titled “Financial Resources Questionnaire (FRQ) and Junior Secondary School Students’ Academic Performance Scale (JSSSAPS)” were used for data collection. Data was analyzed using Population t-test and Multiple Regression analysis. The result indicated that junior secondary school students’ academic performance is significantly high. The result further revealed that financial resources in terms of: investment in school facilities, allocation of financial resources, structure of financial resources and amount of financial resources jointly predicts students’ academic performance. It was concluded that school business just like every other economic unit and business concerns alike, cannot thrive by mere availability of financial resources but by its utilization.