Kashere Journal of Management Sciences

EFFECT OF CREDIT RISK MANAGEMENT ON FINANCIAL PERFORMANCE OF LISTED DEPOSIT MONEY BANKS IN NIGERIA

2025-10-28T21:22:58+00:00

This research investigates the effect of credit risk management on the financial performance of listed deposit money banks (DMBs) in Nigeria. Specifically, it focuses on analyzing the relationship between the non-performing loan ratio and financial performance, the connection between loan loss provisions and financial performance, and the link between the capital adequacy ratio and financial performance. The study utilized an ex-post facto research design, drawing data from the annual financial reports of 12 listed DMBs over a five-year period (2020-2024). Using regression analysis to evaluate the data, the findings revealed that the loan loss provision ratio (LLPR) has a positive and statistically significant relationship with return on equity (ROE), whereas ROE has a negative and significant impact on LLPR. Additionally, the results indicate a positive and statistically significant relationship between ROE and the capital adequacy ratio. Based on these findings, the study recommends that the Nigerian banking sector should closely monitor credit risk management indicators, as they are essential for assessing financial performance. Furthermore, to enhance the ROE of DMBs in Nigeria, management should consistently promote increased lending activities.

EFFECTS OF ENVIRONMENTAL COSTS ON THE VALUE OF LISTED INDUSTRIAL GOODS COMPANIES IN NIGERIA

2025-10-22T04:59:10+00:00

This study examines the impact of environmental costs on the value of listed industrial goods companies in Nigeria. A correlational research design was employed, analyzing nine listed companies over a ten-year period (2013–2022). The independent variable proxied by environmental pollution cost (EPC), environmental health and safety (EHS), and environmental waste management (EWM) were regressed against firm value, measured by Tobin’s Q. Data were sourced from audited annual reports. Multiple regression analysis revealed a positive and significant impact of EPC on firm value, while EHS and EWM had negative and significant impacts. The study recommends prioritizing EPC spending to enhance firm value while optimizing EHS and EWM expenditures.

IMPACT OF AUDIT QUALITY ON FINANCIAL PERFORMANCE OF LISTED CONSUMER GOODS COMPANIES IN NIGERIA

2025-09-25T09:56:27+00:00

This study investigated the relationship between audit quality and financial performance of listed consumer goods companies in Nigeria by examining the effects of audit firm size, audit committee size, and auditor tenure on financial performance. An ex-post facto research design was used, relying on secondary data obtained from the annual reports of nine consumer goods firms listed on the Nigerian Exchange Group from 2015 to 2024. Panel regression analysis was conducted to evaluate the relationships between audit quality factors and financial performance, measured as net profit margin. The findings showed that audit firm size and auditor tenure have a significant positive and negative effect, respectively, on firms’ profitability, while audit committee size showed a negative but insignificant effect on firms profitability. This study recommends that consumer goods companies employ the services of reputable audit firms, such as the Big 4, to enhance audit quality and financial reporting reliability.

LAND USE CONVERSION AND URBAN MOBILITY IN KANO METROPOLIS, KANO STATE, NIGERIA

2025-11-14T10:25:11+00:00

This study investigates the impact of land use conversion on urban mobility in Kano metropolis, recognizing that the accelerating rate of urbanization is a globally acknowledged primary cause of residential land use change. This growth fuels a constant demand for land, leading to land conversion which carries significant environmental and developmental implications. The rapid urbanization, particularly in developing world cities like Kano, severely impacts the existing land use system, and unchecked conversion creates the potential for severe mobility problems when urban transport planning fails to keep pace. The study addresses a critical research gap by systematically analyzing the complex interplay of influencing factors at a local level. A cross-sectional survey design was employed to collect primary data using a structured interview schedule. The study area included eight Local Government Areas (LGAs) selected using purposive sampling: Municipal, Nassarawa, Fagge, Gwale, Tarauni, Dala, Ungogo, and Kumbotso. Data were analyzed using descriptive statistics and the Logit Regression Model. The results showed a statistically significant relationship between the independent variables and the dependent, with the model explaining 84% of the variation in the dependent variable. Specifically, the findings revealed that Land Area, Land Use Guide Plan, Road Functions, and Land Use in the Surrounding have a positive and significant effect on land use conversion in Kano Metropolis. The study concludes that these four variables are the main factors influencing land use conversion. It recommends enhancing community stakeholder engagement, integrating land use and transport planning, and strengthening and enforcing the land use guide plan.

EXPLORING THE APPLICABILITY OF FORENSIC AUDITING TECHNIQUES IN THE DETECTION OF TAX EVASION IN FIRS HEAD QUARTER ABUJA

2025-09-22T09:48:30+00:00

This research examined the use of forensic auditing methods for detecting tax evasion at the Federal Inland Revenue Service (FIRS) headquarters in Abuja. The research evaluated forensic auditing methods including ratio analysis, data mining and data analytics to determine their individual impact on detecting fraudulent tax activities. The assessment evaluated these techniques based on their individual impact on tax evasion detection rate, ability to uncover unreported income and their effect on taxpayer compliance respectively. The study employed a descriptive survey method to obtain data directly from FIRS personnel through a standardized questionnaire. The research demonstrates that forensic auditing techniques especially data mining prove effective for tax evasion detection at FIRS Headquarters in Abuja. Data analytics had a significant effect on taxpayer’s compliance. The study used ratio analysis as a forensic auditing tool however it does not have a statistically significant effect on the detection of tax evasion. Overall, the study discloses that FIRS is ready to employ forensic auditing techniques. This research indicates that forensic methods particularly data mining and data analytics when applied practically will boost compliance and decrease revenue losses.

EFFECTS OF LAND USE CONVERSION AND TRANSPORT ON ECONOMIC DEVELOPMENT IN KANO METROPOLIS, NIGERIA

2025-10-28T21:57:09+00:00

The study assesses the effects of land use conversion and transport affect on economic development in Kano metropolis, Kano State, Nigeria. The study used a cross sectional survey design and the data was collected using structured questionnaire. The researcher used purposive sampling procedure in selecting eight local governments in Kano state. This is as a result of intensity of combating residential land to commercial purposes. The sample size of 398 respondents was determined from the total population of 74,878 using Yamane formula. From the regressions result, the study found that the economic activities connected to road had a positive coefficient and was statistically significant. Access to road transport in marketing agricultural produce had positive coefficient and was statistically significant. Flow of business activities in the settlement had a positive coefficient and was statistically significant. Number of periodic markets had a positive coefficient and was statistically significant at 5% level. Employment generation had a positive coefficient and was statistically significant at 10% level. It was recommended that all stakeholders (community, government, NGO, private organisations) should take this very serious in reconstructing and monitoring the roads for the livelihood of the community. That government should provide a policy that will reduce the movement of these types of old vehicles leading to delays in transportation for both people and goods.

PROPOSED EXPERIENTIAL ENTREPRENEURSHIP FRAMEWORK (PEEF) FOR ENTREPRENEURSHIP EDUCATION IN NIGERIAN HIGHER INSTITUTIONS

2025-10-28T21:09:04+00:00

Entrepreneurship education is an important driver of innovation and economic growth. The traditional approach ignored application, thus leaving students unprepared for real-world challenges. Using a qualitative literature review method, this study systematically analysed 20 peer-reviewed articles published between 2005 and 2025. The reviewed studies were drawn from diverse contexts but focused primarily on entrepreneurship education practices in developing economies, with particular attention to Sub-Saharan Africa and Nigeria as a focal context. Based on this synthesis, the authors proposed an Experiential Entrepreneurship Framework (PEEF). PEEF integrates experiential learning principles into entrepreneurship education, prioritising practical experience, mentorship, group work, and reflective practice to develop core entrepreneurial skills such as opportunity identification, strategic choice, innovation, and resilience. By linking practice and theory, this framework equips learners with cognitive and practical skills needed to thrive in fast-paced business environments. The study has policy, institutional, and pedagogical implications, advocating competency-based and outcome-oriented entrepreneurship programmes. The study recommends applying PEEF in Nigerian higher institutions to validate its relevance and effectiveness, thereby contributing to the development of adaptive, competent, and innovative entrepreneurs capable of thriving in complex entrepreneurial ecosystems.

EFFECT OF FISCAL DISCIPLINE ON PUBLIC EXPENDITURE ALLOCATION: EMPIRICAL EVIDENCE FROM KOGI STATE, NIGERIA

2025-09-29T22:23:02+00:00

This study provides an empirical investigation into the relationship between fiscal discipline and the allocation of public expenditure in Kogi State, Nigeria, during the period 2007-2017. Against a backdrop of widespread fiscal mismanagement and poor human development outcomes in many Nigerian states, this research quantifies how key fiscal variables (specifically the fiscal deficit, internally generated revenue (IGR), and federal allocations) influence capital expenditures directed towards social sectors. Utilizing secondary data sourced from the Kogi State Annual Reports and the Office of the Auditor-General, an Ordinary Least Squares (OLS) regression model was employed for analysis. The results demonstrate a statistically significant negative impact of fiscal deficits on capital expenditure allocations, indicating that deficit financing crowds out public investment. Conversely, both IGR and federal allocations exhibited positive and significant effects, though the latter underscores a dependency on external funds. The study concludes that entrenched fiscal indiscipline, characterized by persistent deficits, is a primary constraint on Kogi State’s ability to fund human development initiatives transparently and accountably. We recommend the stringent enforcement of fiscal responsibility legislation, a deliberate strategy for IGR diversification beyond the oil sector, and the institutionalization of robust public access to information protocols to ensure the accountable use of all public funds.

AUDITORS’ ROLE IN FINANCIAL STATEMENT FRAUD PREVENTION AND REPORTING QUALITY IN NIGERIAN NOT FOR-PROFIT ORGANIZATIONS: EVIDENCE FROM NATIONAL AGENCY FOR THE CONTROL OF AIDS (NACA)

2025-09-22T10:13:58+00:00

This study investigates the role of auditors in financial Statement fraud prevention in not for
profit organization in Nigeria: by taking audit assertions and evidence to enhance financial
reporting quality , using the National Agency for the Control of AIDS (NACA) as a case study.
The research examined how auditors’ compliance with international audit standards, audit
planning and execution, and risk assessment/internal control systems influence three key
dimensions of financial reporting quality: relevance, faithful representation, and
comparability. The study adopted a descriptive survey design and employed a purposive
sampling technique to gather data from 70 audit and finance professionals affiliated with
NACA. A structured questionnaire was used to collect primary data, which was analyzed using
SPSS for reliability testing and E-Views for regression analysis. The Ordinary Least Squares
(OLS) results revealed that each auditor role had a statistically significant positive effect on its
corresponding reporting quality dimension. Specifically, compliance with audit standards
enhanced relevance, audit planning improved faithful representation, and risk assessment
strengthened comparability. The findings underscore the strategic importance of auditors not
only in preventing fraud but also in promoting the credibility and usefulness of financial
information in non- profit organizations by taking audit assertions and evidence to enhance
financial reporting quality. The study contributes to literature by contextualizing audit
practices within a donor-funded Nigerian agency, and it recommends stronger adherence to
international standards, risk-based audit approaches, and capacity development for non -profit
organisation focused auditors.

DIGITALIZATION OF WORK PRACTICES AND ITS IMPACT ON EMPLOYEE ENGAGEMENT IN NIGERIA’S MANUFACTURING SECTOR

2025-11-03T21:44:08+00:00

Digital transformation is reshaping workplaces globally, offering opportunities to enhance employee engagement while introducing challenges such as techno-stress and job insecurity. This study investigates the impact of work practice digitalization on employee engagement in Nigeria’s manufacturing sector, focusing on Edo State. Using a cross-sectional survey of 300 employees from three major firms (Guinness Nigeria Plc, Nigeria Bottling Company, and 7Up Bottling Company), the study examines the effects of digital productivity processes, decent work, job satisfaction, and technology-based job autonomy. Data were analyzed using descriptive statistics, correlation, multiple regression, and confirmatory factor analysis. Results indicate significant positive effects of digital productivity processes, decent work, job satisfaction, and job autonomy on engagement. Grounded in the Job Demands-Resources (JD-R) model, the findings highlight digitalization’s dual role as a resource and challenge. Recommendations include up skilling programs, supportive leadership, and robust digital infrastructure to sustain engagement. The study contributes to understanding digital transformation in developing economies and offers policy insights for fostering competitive, engaged workforces in Nigeria’s manufacturing sector.