Public and Business Ethics and Accountability in Developing Countries
FOREWORD
This book contains Abstracts of Submitted works of the 10 th Edition of the Annual Conference of the Accounting and Finance Association (AFRA). This edition as hosted by the University of Nigeria, Enugu Campus themed “Public and Business Ethics & Accountability in Developing Countries”, is unique in a variety of ways.
Firstly, it is a celebration of a decade of consistency and doggedness in gathering scholars for the purposes of brainstorming over, critiquing and producing academic works that continually enrich the knowledge bank of our society.
Secondly, it is a massive homecoming for a vast majority of AFRA members that Enugu , as a city with an inundation of Citadel of Learning, has produced. For AFRA, it is also like coming back to where it all started.
Thirdly, it is in this edition that a quantum leap has been made by the Association in the area of securing a dedicated Special Issue for top quality submissions. This is designed to provide a publishing platform in the International Journal of Business and Globalization (indexed in Scimago Journal Ranking (SJR) and Scopus) for the best of the lots of papers submitted for this conference. Fourthly, this years’ conference, as a child of necessity, is the first to adopt the blended (Virtual and Onsite) mode of participation.
In addition and most significantly, no other AFRA conference has recorded as many submissions as this 10 th Edition with a total of 93 papers and 3PhD Colloquia. This makes it a total of 96 submissions with over 120 authors in virtual and onsite attendance.
We know that AFRA is renowned for offering intellectually stimulating conferences blended with workshops, colloquia and specialized mentoring and training sessions. This edition promises to follow the same ancient landmark of this prestigious research-focused association. Although lots of efforts were put into improving the quality of the Abstracts and Submissions, the views and contents expressed in the respective works remain those of the authors and contributors. While thanking the Conferees for keeping faith with the association regardless the challenges posed by
the COVID-19 pandemic and more recently the various protests and unrests across Nigeria; the Local Organising Committee thanks the President and the entire Executive Members for giving us the opportunity to be a part of the History of this great Association.
Ebere Ume Kalu PhD(Nig), ACIB
Chairman,
Local Organizing Committee (LOC), AFRA 2020-
Enugu Nigeria
- CORPORATE TAX AGGRESSIVENESS AND VALUE OF LISTED MANUFACTURING COMPANIES IN NIGERIA: THE MODERATING EFFECT OF AUDIT QUALITY
- MODERATING EFFECT OF BOARD-DIVERSITY ON THE RELATIONSHIP BETWEEN TAX PLANNING AND FINANCIAL PERFORMANCE OF LISTED CONGLOMERATE FIRMS IN NIGERIA
- TOWARDS A DIVERSIFIED NIGERIAN ECONOMY, NON OIL REVENUE AND SUSTAINBLE ECONOMIC GROWTH
- EFFECT OF DIGITAL FINANCING IMPACT ON BANK SECTOR PERFORMANCE: A COMPARATIVE ANALYSIS OF SELECTED AFRICAN COUNTRIES
- IMPACT OF CORPORATE SOCIAL RESPONSIBILITY ON SUSTAINABILITY OF CHURCHES IN NORTH-CENTRAL, NIGERIA
- CORPORATE GOVERNANCE AND SOCIAL IMPACT IN NIGERIA
- IMPACT OF STOCK MARKET PERFORMANCE ON FINANCIAL DEVELOPMENT IN NIGERIA
- IMPACT OF CORPORATE SOCIAL RESPONSIBILITY ON SUSTAINABILITY OF CHURCHES IN NORTH-CENTRAL, NIGERIA
- INTERNATIONAL FINANCIAL INFLOWS AND ECONOMIC GROWTH RATE OF NIGERIA, 1983-2018: EPISODIC ANALYSIS.
- EFFECT OF FINANCIAL INSTRUMENT DISCLOSURE ON FINANCIAL PERFORMANCE OF LISTED MANUFACTURING FIRMS IN NIGERIA.
- IMPACT OF INFLATION ON THE GROWTH OF POST- MILITARY NIGERIA, 1999-2018.
- HUMAN CAPITAL ACCOUNTING COMPLIANCE AND CORPORATE FINANCIAL PERFORMANCE: FOCUS ON DEPOSIT MONEY BANKS IN NIGERIA
- THE IMPACT OF TERTIARY EDUCATION TRUST FUND ON HUMAN AND INFRASTRUCTURAL DEVELOPMENT IN NIGERIAN UNIVERSITIES. A SURVEY OF SELECTED UNIVERSITIES IN THE SOUTH EAST NIGERIA
- EFFECT OF PHYSICAL WORK ENVIRONMENT ON EMPLOYEE PRODUCTIVITY IN CONSTRUCTION AND OIL SERVICE FIRMS OF AKWA-IBOM STATE
- ENTREPRENEURIAL ECOSYSTEM COVID-19 INTERVENTION MEASURES AND ENTREPRENEURIAL EMERGENCY: A STUDY OF ENTERPRISES IN NIGERIA
- EXAMINING MICROFINANCE, FINANCIAL INCLUSION AND ECONOMIC WELFARE NEXUS: EXPERIENCE FROM PANEL DYNAMIC AND FULLY MODIFIED ORDINARY LEAST SQUARE TECHNIQUES
- PARTICIPATORY BUDGETING, PUBLICNESS AND ACHIEVEMENT OF SUSTAINABLE PUBLIC SERVICE DELIVERY IN A DEVELOPING ECONOMY: THE ROLE OF INSTITUTIONS AND GOVERNANCE
- EVALUATION OF PENSION REFORM IN NIGERIA: A COMPARISON BETWEEN THE OLD AND NEW SCHEME
- DETERMINANTS OF TAX COMPLIANCE IN ABIA STATE
- INTELLECTUAL CAPITAL COSTS AND MARKET PERFORMANCE OF LISTED SERVICE COMPANIES IN NIGERIA
- EFFECT OF TREASURY SINGLE ACCOUNT (TSA) ON CORRUPTION AND FRAUD MANAGEMENT IN THE NIGERIAN PUBLIC SECTOR (A CONCEPTUAL OVERVIEW)
- FORECASTING THE DISRUPTIVE EFFECT OF COVID19 ON FINANCIAL STABILITY IN THE WAMZ USING A FAN CHART PROBABILITY TECHNIQUE
- MONETARY POLICY GLOBALIZATION IN ECOWAS: HOW APPROPRIATE IS INFLATION TARGETING?
- EMPIRICAL ASSESSMENT OF THE EFFECT OF TAXATION ON THE NIGERIAN ECONOMY, 1992-2019
- DISCLOSURE OF SUSTAINABILITY REPORTING AND THEIR EFFECT ON SHAREHOLDERS WEALTH MAXIMIZATION OF LISTED NIGERIAN COMPANIES
- OPERATING SEGMENTS PERFORMANCE AND FIRM VALUE OF SELECTED OIL AND GAS COMPANIES IN NIGERIA (2014-2018)
- LOAN PORTFOLIO QUALITY AND EFFICIENCY OF QUOTED DEPOSIT MONEY BANKS IN NIGERIA
- INNOVATION IN ACCOUNTING AND FINANCIAL PROCESSES: IMPERATIVES FOR COVID-19 PANDEMIC NEW NORMAL
- IMPACT OF TAX REVENUE AND ACCOUNTABILITY ON SUSTAINABLE ECONOMIC DEVELOPMENT IN NIGERIA
- IMPLICATIONS OF FINANCIAL TECHNOLOGY (FinTech) ON FINANCIAL SYSTEM DEVELOPMENT IN NIGERIA.
- THE EFFECT OF POPULATION SIZE, HUMAN DEVELOPMENT, AND CORRUPTION PERCEPTION ON TAX REVENUE
- EFFECT OF SUSTAINABILITY REPORTING ON CORPORATE PERFORMANCE OF LISTED PETROLEUM COMPANIES.
- EFFECT OF CASHLESS BANKING ON INCREASED INSECURITY OF BANKING TRANSACTIONS IN NIGERIAN BANKING SECTOR.
- EFFECT OF BUSINESS PREMISES LEVIES ON INVESTMENT DECISION OF SMES IN CROSS RIVER STATE
- ENTREPRENEURIAL ORIENTATION AND BALANCED SCORECARD PERFORMANCE PERSPECTIVES: A STUDY OF SMALL-SCALE FURNITURE PRODUCING FIRMS IN LAGOS STATE, NIGERIA
- NON-PERFORMING LOANS AND THE PERFORMANCE OF DEVELOPMENT FINANCE INSTITUTIONS (DFIS) IN NIGERIA: A CASE OF BANK OF AGRICULTURE (BOA) PERFORMANCE IN SOUTH EASTERN ZONE, 2007-2019
- DETERMINANTS OF BANK DISTRESS: DOES INSOLVENCY MATTER?
- EFFECT OF REPORTING WITH IFRS ON THE QUALITY OF INFORMATION AVAILABLE TO THE USERS OF FINANCIAL STATEMENTS: A STUDY OF SELECTED DEPOSIT MONEY BANK IN NIGERIA.
- CAN DOUBLE ENTRY PRINCIPLE BE REPLACED BY BLOCK CHAIN?
- COMPARING THE RESPONSIBLE CONDUCT OF RESEARCH POLICY DOCUMENTS IN THE TWO LEADING UNIVERSITIES IN AFRICA: A CONCEPTUAL REVIEW.
- INVESTIGATING MICROFINANCE SUSTAINABILITY OF ENTREPRENEURIAL INITIATIVES AMONG WOMEN BORROWERS
- THE EFFECT OF AUDIT COMMITTEE CHARACTERISTICS ON CREDIBILITY OF EXTERNAL AUDITORS’ REPORTS OF LISTED BANKS IN NIGERIA
- Sukuk Structure and Tax Implications In Nigeria
- POVERTY REDUCTION IN NIGERIA: THE IMPACT OF FINANCIAL INCLUSION
- BUSINESS ETHICS AND THE SURVIVAL OF BUSINESSES IN POST COVID-19 IN NIGERIA
- THE IMPACT OF TAXES ON THE PERFORMANCE OF DEPOSIT MONEY BANKS IN NIGERIA
- EFFECT OF TRANSLATION OF CURRENCY ON THE PROFITABILITY OF FOREIGN COMPANIES IN NIGERIA (2009 – 2018)
- ENVIRONMENTAL ACCOUNTING PERFORMANCE AND CORPORATE VALUATION OF MANUFACTURING COMPANIES IN THE NIGER DELTA – NIGERIA
- EARNINGS MANAGEMENT AND SUSTAINABILITY REPORTING OF LISTED NON-FINANCIAL FIRMS IN NIGERIA: DOES EARNINGS MANAGEMENT DRIVE THIS REPORT
- CSR RESEARCH POST COVID-19: IDENTIFYING THE PATH FOR RECOVERY IN EMERGING COUNTRIES.
- CONSUMPTION VERSUS INCOME TAX IN NIGERIA: IMPLICATIONS FOR MONETARY POLICY
- EFFECT OF MONITORING AND EVALUATION STRATEGIES ON PROJECT COMPLETION IN CROSS RIVER UNIVERSITY OF TECHNOLOGY (CRUTECH), CROSS RIVER STATE, NIGERIA
- RESPONSIVENESS OF INCOME INEQUALITY AND POVERTY LEVEL TO RURAL BANK LOANS IN NIGERIA
- BANK ETHICS, BANK FRAUD AND BANK DEPOSITS NEXUS: IMPLICATIONS FOR THE NIGERIAN BANKING INDUSTRY
- INFLUENCE OF ELECTRONIC WORD –OF- MOUTH (EWOM) MARKETING ON EVENTS: CARNIRIV CARNIVAL EXPOSITION
- MULTISECTORAL ANALYSES OF ENERGY CONSUMPTION AND THE REAL GROWTH OF THE NIGERIAN ECONOMY
- THE EFFECT OF CAPITAL FLIGHT AND FOREIGN DIRECT INVESTMENT ON NIGERIAN ECONOMY
- TAX FARMING AS PANACEA FOR INCREASED REVENUE GENERATION IN NIGERIA
- THE EMPIRICAL INVESTIGATION OF ACCESS TO FINANCIAL INSTITUTIONS AND FINANCIAL DEVELOPMENT NEXUS IN NIGERIA.
- CORPORATE PHILANTHROPY AND CORPORATE PERFORMANCE OF PUBLIC CORPORATIONS: EVIDENCE FROM NIGERIA
- INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) ADOPTION AND FOREIGN
- MEDIATING EFFECT OF FIRM SIZE ON CORPORATE SOCIAL RESPONSIBILITY COST AND FINANCIAL PERFORMANCE OF LISTED NON-FINANCIAL COMPANIES IN NIGERIA
- BUSINESS ETHICS AND CORPORATE SOCIAL RESPONSIBILITY: A CONCEPTUAL APPROACH
- IMPACT OF FINANCIAL DEVELOPMENT ON INEQUALITY IN NIGERIA (1981-2017).
- EDUCATION TAX REVENUE AND DEVELOPMENT OF TERTIARY EDUCATION IN NIGERIA
- OWNERSHIP STRUCTURE AND VALUE CREATION IN NIGERIAN COMMERCIAL BANKS
- DIVIDEND POLICY ON FINANCIAL PERFORMANCE OF THE LISTED CONGLOMERATE FIRMS IN NIGERIA.
- STOCK MARKETS INTEGRATION: AN ANALYSIS OF RETURN AND VOLATILITY TRANSMISSION BETWEEN NIGERIA DEVELOPED MARKETS
- IMPACT OF MONETARY POLICY ON COMMERCIAL BANKS’ SUPPLY OF AGRICULTURE CREDIT IN NIGERIA
- AN ASSESSMENT OF EFFECT OF E-TAX PAYMENT ON TAX REVENUE IN NIGERIA
- EFFECT OF INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRSS) ADOPTION ON ACCOUNTING QUALITY OF LISTED COMPANIES IN NIGERIA
- EFFECT OF BOARD SIZE AND CHIEF EXECUTIVE DUALITY ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE OF QUOTED BREWERY COMPANIES IN NIGERIA
- COMPARATIVE ANALYSIS OF THE EFFECTS OF TAX REVENUE ON ECONOMIC PERFORMANCE OF WEST AFRICAN COMMONWEALTH COUNTRIES
- EFFECTS OF INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS ADOPTION ON PUBLIC SECTOR FINANCIAL MANAGEMENT IN NIGERIA
- APPRAISAL OF SELF ASSESSMENT TAX POLICY IN NIGERIA, 2002 to 2019.
- TAX REVENUE COMPONENTS AND ECONOMIC GROWTH OF AFRICAN COUNTRIES
- RELEVANCE OF MANAGEMENT SCIENCE PROGRAMMES IN SPECIALIZED UNIVERSITIES IN NIGERIA: AN ADVOCACY FOR ADOPTION OF GLOBAL BEST PRACTICES
- INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) IMPLEMENTATION AND FINANCIAL STATEMENT FIGURES OF LISTED ENTITIES IN NIGERIA
- EFFECTS OF ENVIRONMENTAL COSTS ON FINANCIAL PERFORMANCE OF LISTED FIRMS IN NIGERIA
- WHAT DRIVES TRUST IN INSURANCE IN AFRICA’S EMERGING INSURANCE MARKET
- EFFECT OF BOARD SIZE AND COMPOSITION ON FINANCIAL PERFORMANCE: EVIDENCE FROM DEPOSIT MONEY BANKS IN NIGERIAN
- SLACK RESOURCES AND CORPORATE SOCIAL RESPONSIBILITY LINK: FURTHER EVIDENCE FROM MANUFACTURING FIRMS IN NIGERIA
- GREEN ACCOUNTING: A PREREQUISITE TO FIRMS SUSTAINABILITY
- EFFECT OF CORPORATE TAX MIX ON SUSTAINABLE PERFORMANCE OF LISTED MANUFACTURING FIRMS IN NIGERIA
- EFFECT OF BOARD
DIVERSITY ON FINANCIAL
PERFORMANCE OF LISTED FIRMS
IN NIGERIA - IMPACT OF COVID-19 PANDEMICS, ON FINANCIAL STATEMENT AND THE IMPLICATION OF THE INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS)
- IMPACT OF CORPORATE PHILANTHROPY ON PERFORMANCE OF SELECTED POLITICAL PARTIES IN SOUTHEAST, NIGERIA
- RE-EXAMINING FOREIGN CAPITAL INFLOWS AND ECONOMIC GROWTH NEXUS IN NIGERIA: THE ARDL-ECM APPROCH
- EFFECT OF EXCHANGE RATE FLUCTUATION ON NIGERIAN ECONOMY
- EFFECT OF CHIEF EXECUTIVE OFFICER CHARACTERISTICS ON FINANCIAL REPORTING QUALITY
- NATURAL RESOURCE ACCOUNTING, AUDITING AND REPORTING GAPS: THE NIGERIAN EXPERIENCE
- DETERMINANTS OF TAX PRODUCTIVITY IN WEST AFRICAN COUNTRIES
- COVID-19 FINANCIAL CRISIS MANAGEMENT AND ORGANISATIONAL REPUTATION: A STUDY OF ACCESS BANK IN KANO STATE
- RISK MANAGEMENT COMMITTEE AND FINANCIAL REPORTING QUALITY: EVIDENCE FROM QUOTED DEPOSIT MONEY BANKS IN NIGERIA
- OWNERSHIP STRUCTURE AND FINANCIAL REPORTING QUALITY OF LISTED OIL COMPANIES IN NIGERIA