Corruption in the Nigeria Judicial System: An Overview

Salihu, Habeeb Abdulrauf; Gholami, Hossein

doi:10.1108/jfc-01-2017-0005

Cited by 13 publications

(11 citation statements)

References 10 publications

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“…We agree with Lambsdorff because public-sector employees in Nigeria and many developing countries appear to be generally underpaid compared to their counterparts in the private sector and so, they may be more susceptible to engaging in unethical acts to supplement their salaries. Our findings also agree with Roozen et al (2001) and Sardžoska and Tang (2009), who argued that employees would differ in their EDM process based on the sector of the organisation where they work. We, therefore, understand that work sector is one of the background factors influencing accountants’ EDM process when faced with situations involving ethical dilemmas.…”

Section: Discussionsupporting

confidence: 91%

“…The results also showed no significant difference in the ethical responses between managers in public organisations and those in private organisations. In examining behavioural intentions of managers in the private and public sectors of the Republic of Macedonia, Sardžoska and Tang (2009) found that managers in the private sector had higher corporate ethical values, lower unethical behaviour intentions, lower irritation and higher life satisfaction than those in the public sector. The study further showed no difference in the love of money between managers in the private and in the public sectors.…”

Section: Review Of Literaturementioning

confidence: 99%

“…With the high corruption profiles of many developing countries such as Nigeria, Libya and South Africa and the continual indictment of public servants (Transparency International (TI), 2015, 2016, 2017, 2018), this study also seeks to investigate how work sector (private and public sectors) influences accountants’ EDM processes. While there are some indications that suggest that employees in public sector organisations are more inclined towards engaging in questionable financial practices to augment their meagre earning power (Lambsdorff, 1999; Sardžoska and Tang, 2009), there is a lack of empirical evidence to substantiate this assertion. Therefore, findings from this investigation will help us to understand the role organisational sectors play in predicting accountants’ EDM process when faced with situations involving ethical dilemmas.…”

Section: Introductionmentioning

confidence: 99%

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Ethical decision-making among professional accountants in Nigeria: the influence of ethical ideology, work sector, and types of professional membership

Oboh

Ajibolade

Otusanya

2020

JFRA

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Purpose The purpose of this study is to examine the influence of ethical ideological orientation (moral idealism and moral relativism), work sector and types of professional membership on the ethical decision-making (EDM) process of professional accountants in Nigeria. Design/methodology/approach The study obtained primary data from 329 professional accountants with the aid of a structured questionnaire containing four scenarios of ethical dilemmas. The data were analysed using descriptive statistical analysis, independent sample t-test, Pearson correlation analysis and multiple regression techniques. Findings The results revealed both idealistic and relativistic moral orientation among the accountants surveyed with a higher mean score (>4.0) recorded for moral idealism. Moral idealism was found to have a positive influence, while moral relativism a negative influence on the three stages (ethical recognition, ethical judgement and ethical intention) of EDM examined. Professional accountants with idealistic orientation showed a higher disposition towards making ethical decisions in situations involving ethical dilemmas than those tending towards relativistic orientation. The results also revealed that work sector (private or public) and types of professional membership play significant roles in predicting the EDM process of professional accountants in Nigeria. Practical implications The study provides empirical evidence that could be used to support educational and legislative efforts in enhancing the moral ideological orientation of professional accountants, which will, in turn, enhance their EDM processes. The findings could be used to enhance ethics instructions and training of current and prospective professional accountants in educational settings, especially in countries such as Nigeria where there is yet to be a discrete ethics course in the curriculum for accounting undergraduate degree programmes. Professional accounting bodies in Nigeria and other developing countries could use the evidence in this study to strengthen the ethics code for professional accountants. Originality/value The study is unique in focussing on professional accountants in developing countries using Nigeria to represent developing countries with high corruption profile and weak institutions and governments and, as such, it contributes to the scarce research output on accounting ethics in developing countries.

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Section: Discussionsupporting

confidence: 91%

Section: Review Of Literaturementioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

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Ethical decision-making among professional accountants in Nigeria: the influence of ethical ideology, work sector, and types of professional membership

Oboh

Ajibolade

Otusanya

2020

JFRA

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“…However, much corruption may be prevented by strong institutions; especially with cooperation from the private sector in ceasing to issue bribes (World Bank, 2018). The current fight against corruption in Nigeria has also not yielded meaningful results, due to lack of complementary support from the judiciary (Salihu & Gholami, 2019). Moreover, the extent to which the level of corruption control influences corporate sustainability disclosure compliance (CSDC) with the Nigerian CG code is yet to be ascertained by researchers.…”

Section: Introductionmentioning

confidence: 99%

Moderating Role of Corruption Control on Firm Level Determinants of Corporate Sustainability Disclosure Compliance in Nigeria

Bello¹,

Said²,

Johari³

et al. 2021

EEA

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This paper explores the moderating effect of corruption control in strengthening the influence of firm attributes on corporate sustainability disclosure compliance in Nigeria. The study focuses on the existing discussion on mandatory disclosure compliance with a corporate governance code. The extent of disclosure compliance is measured using a total unweighted disclosure index, developed from a panel data set of 118 companies listed on the Nigerian capital market. The companies were selected using a proportionate stratified sampling technique. The dataset for the period of 2011 to 2017 were first analyzed by static panel regression analysis. The regression models were subjected to further robustness checks under dynamic GMM panel regression analysis, to test for possible endogeneity. The findings revealed the significant moderating effect of corruption control, evidenced from the interaction of corruption control with selected firm attributes, namely; industry type, leverage and taxation. The research contributes to the existing literature, as it establishes the importance of control of corruption as an additional factor of corporate sustainability disclosure compliance within the context of Nigeria.

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“…Moreover, lengthy and troublesome bottlenecks shape these incentives in the name of administrative due process. As a result, corruption has become not just endemic but also prevalent, acceptable, and the norm in Nigeria (Salihu & Gholami, 2018).…”

Section: Similarly Stanbic Bank Assistance Manager Acknowledged Thatmentioning

confidence: 99%

South African MNCs’ HRM Systems and Practices at the Subsidiary Level: Insights From Subsidiaries in Nigeria

Bako¹

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Despite the extensive literature on multinational companies’ (MNCs) human resource management (HRM) systems and practices from developed countries, there are gaps in the literature concerning emerging countries multinational companies’ (EMNCs) HRM practices and systems at home and host countries. This thesis examines the transfer of HRM practices in Nigerian subsidiaries of MNCs from South Africa (an emerging country). This study empirically examines the similarities and differences of South African MNCs’ HRM systems and practices at both the South African headquarters and the subsidiaries in Nigeria. Purposely, the study attempts to shed light on the nature of the employment practices, the transfer of HRM practices and the factors that influence the transfer process. The study adopted a qualitative approach with data/evidence collected through in-depth semi-structured interviews. It focused on group discussions conducted in the subsidiaries of three South African MNCs in Nigeria. The data was gathered primarily from HR managers, directors and officers in the Nigerian subsidiaries of the South African MNCs. The study revealed that the South African MNCs hybridised their recruitment and selection processes and localised compensation and employee relations. However, performance appraisal, talent management and code of conduct practices were mainly transferred to subsidiaries with minimal adaptation to contextual realities. Further research and practical implications are discussed in this thesis.

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Corruption in the Nigeria Judicial System: An Overview

Cited by 13 publications

References 10 publications

Ethical decision-making among professional accountants in Nigeria: the influence of ethical ideology, work sector, and types of professional membership

Ethical decision-making among professional accountants in Nigeria: the influence of ethical ideology, work sector, and types of professional membership

Moderating Role of Corruption Control on Firm Level Determinants of Corporate Sustainability Disclosure Compliance in Nigeria

South African MNCs’ HRM Systems and Practices at the Subsidiary Level: Insights From Subsidiaries in Nigeria

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