Gusau International Journal of Management and Social Sciences

Corruption and Public Sector Auditing: A Review of Related Literature

Obehi Samuel Omigie — 2023-11-08

In both industry and academics, there has been a lot of discussion on how auditing might lessen corruption. The current study's goal is to evaluate the most recent developments and knowledge gaps on the relationship between public sector auditing and corruption. It is based on assessments of the academic literature we thus make broad generalizations about the state of the most recent discoveries. The earlier writing on corruption emphasized political and economic viewpoints. There is still a significant knowledge vacuum in this field, particularly with regard to the practical role of public sector auditing in corruption detection and deterrent in developing countries, despite the fact that data suggests that it aids in the fight against corruption. Furthermore, there is a paucity of literature that explains in detail how audit types conducted by the Supreme Audit Institution (SAI) may contribute to a reduction in corruption, as well as which audit types are more effective. There is also very little in-depth discussion of the difficulties that public sector auditing faces in detecting and preventing corruption. The study therefore recommends that the role of auditing should be given much attention on how to combat corruption; auditors’ independence should be strengthen and sustained in public sectors, most especially in developing nations which is certain to provide the liberty and lack of restrictions the auditors need from undue influence and interference from any party and to remain unbiased in discharging their audit obligations.

Sustainability Reporting and Corporate Financial Performance of Quoted Telecommunication Companies in Nigeria

Emmnuel Omolaye Korolo — 2023-11-08

This study examines the link between sustainability reporting and telecommunication companies’ corporate performance on the Nigerian Stock Exchange. The specific objectives of the study were to determine whether sustainability reporting - economic, social, and environmental disclosures - has an impact on the corporate performance of telecom companies listed on the Nigerian Stock Exchange, using profit margin (PM) as a measure of corporate financial performance. Since the sector has just three companies, the study considered the entire population. An ex post facto research design was used and the study used secondary data from the companies' annual reports for the relevant years considered (2012-2021). Panel regression techniques were used to examine the relationship between variables. This study found that economic performance disclosure and social performance disclosure has a significant positive effect on net profit margin, while environmental performance disclosure has no significant impact on the net profit margin of companies listed on the Nigerian Stock Exchange. In general, this study concludes that there is a significant correlation between sustainability reporting and the corporate performance of telecom companies listed on the Nigerian Stock Exchange. The study, therefore, recommends, among other things, that companies should strive not only to improve these disclosures, but also to improve the quality of these disclosures.

Work Training: A Panacea for Personnel Productivity (A Study of Shoprite Limited, Owerri, Imo State, Nigeria)

Stanley Egbe Egbe — 2023-11-08

The study examines the impact of workplace training on personnel productivity in Shoprite, Owerri, Imo state, Nigeria. Descriptive research method was adopted since it required observing and documenting behavior, attitudes and activities. Human capital theory and Expectancy theory underpinned the study. The sample size was derived by Krejcie & Morgan (1970) table which consist of (70) respondents who are employees of the firm. Data were collected through a questionnaire instrument found to be reliable. The data collected was grouped according to response and presented in tables using frequencies and percentages. The hypotheses were tested using Pearson’s correlation analysis. Results of the study revealed that work training has a significantly strong and positive association with personnel productivity. Base on the finding, the study recommends periodic and effective trainings programs for employees to keep abreast with new skills and knowledge regarding their job and also serve as a source of motivation. The researcher suggested that further investigation should be carried out in public sector to assess the effectiveness of work trainings.

Human Capital Education and Sustainable Economic Growth in Nigeria

Bright Onoriode Ohwofasa — 2023-11-08

The focus of the study is to assess the extent at which investment in human capital education can affect economic performance in Nigeria with particular emphasis on sustainable level of economic growth and development over the last few decades. It has been argued in the extant literature that the nature of education provided in Nigeria is so poor that the prospect of sustainable economic development is not likely to come by. The design of the study is basically anchored on secondary data and econometric analysis, whilst all variables related to the human capital development constitutes the population of the study. Accordingly, the sample is made up of one dependent variable and four explanatory variables covering the period from 1986-2021. They include gross domestic product used as a function of secondary school enrolment, primary school enrolment, adult literacy rate as well as public spending on education. The data were obtained from various sources include the Central Bank of Nigeria’s various issues of Annual Reports and Statement of Account and Statistical Bulletin as well as World Bank data bases. The data were analyzed using the Johansen co-integration technique and the parsimonious error correction model, in order to ascertain the long and short runs impact of the variables on economic growth in Nigeria. Accordingly, it was evidenced in the study that equilibrium long run relationship exists between economic growth and the selected indicators of human capital development. Specifically, it was observed in the study that enrolments into primary schools, secondary schools and adult literacy rate had positive and significant effect on economic growth in Nigeria. However, the study found that the level of government spending on education had negative but insignificant influence on human capital development in Nigeria. Among other things, the study recommended for the need to increase budgeting allocation for the educational sector that will enable the provision of adequate facilities and good learning environment.

Oil Revenue and Real Sector Performance in the Nigerian Economy

Augustine Adindu Anaele — 2023-11-08

The real sector of the economy especially agriculture and manufacturing, have suffered serious neglect due to growing influence of oil sector performance. This paper analyzed the relationship between oil revenue and real sector performance in Nigeria between 1980 and 2021. Agricultural and manufacturing sectors’ outputs were used as proxy of real sector performance, while oil revenue is the independent variable with, exchange rate and inflation as control variables. Data were collected from CBN publications. The ADF unit roots results showed that the data in agriculture and manufacturing sectors model were integrated at different order (i.e., I(0) and I(1)), but none was I(2) and the variables were co-integrated using the Bound Testing Co-integration techniques. Autoregressive Distributed Lag (ARDL) was used to estimate the agricultural and manufacturing sector models. The outcome revealed that the relationship between oil revenue and agriculture sector output is positive and statistically not significant in the long-run. There is also a positive connection between oil revenue and manufacturing sector performance in terms of output. The coefficients of the current and lag periods of the dependent variables were seen in the dynamic model to be insignificant, suggesting that oil revenue have not affected manufacturing sector in the immediate period. The study recommends among others, that, the government should pay serious notice to the agricultural and manufacturing sectors as they constitute the real sectors of the Nigerian economy, by increasing the level of investments and opening them up to both domestic and foreign investors in addressing the macroeconomic objectives of the nation.

Shortages and Inequalities in Geographic Distribution of Healthcare Workers in Katsina State, Nigeria

Hafiz Darda'u — 2023-11-08

This paper examined shortages and geographical inequality in the distribution of healthcare workers in Katsina State. The Gini index and Lorenz curve were used to analyze data on healthcare workers in the study area. This is with a view to revealing the shortages of health workers or otherwise according to the criteria set by the World Health Organization (WHO). Finally coefficient correlation and determinant were used to establish whether or not there is significant association between population and distribution of healthcare facilities among the 34 Local Government Areas across the state. The findings of the study revealed that inequality really exist in the distribution of healthcare staff within the three zones of the state, the study confirmed that none of the three zones of the state has achieved the minimum requirement as stipulated by the WHO for critical shortage of 2.5/1000 population. In addition to inadequacy of health personnel in Nigeria and in Katsina State, there is a common understanding that this problem is more in Katsina state and is further exacerbated by geographic distributional inequalities that are even more severe in rural areas. On the other hand, the Lorenz curve has also depicted similar results as the curves are further away from the diagonal, which means there is high variation in the distribution of health care workers in the State. Based on the study findings, it is recommended that a more vigorous analysis should be carried out by the state ministry of health to ascertain the number of healthcare facilities as well as the required number of healthcare workers with a view to establishing the number of equipment available and facilities which may require upgrade for effectiveness. The actual access levels individuals and communities have to the health care facilities in Katsina State needs to be ascertained. Besides, the government should adopt population threshold as a yardstick for health care facility distribution as this is the only approach to ensure equality and social justice in distribution of health care workers and other basic facilities.

Rural Urban Variation in Quality of Life as Push Factor of Migration in Dutsinma Local Government Area, Katsina State

Hafiz Darda'u — 2023-11-08

The study investigates the Rural-Urban variation in quality of life as a factor of migration in Dutsinma local Government area of Katsina state. The paper examined the nature of quality of life in Dutsinma local government area of Katsina state. The method used in this research involved both qualitative and quantitative data design; a total of 120 questionnaires was administered to the sample respondents of the study area. The major finding revealed that, 66.7% of the respondents believed that their migration to the study area increases pressure on the available resources. This means that they are being over-stretched thereby leading some of them into extinction. On the other hand, only 32% of the respondents did not observed any change. This implies that since the number of people is continuously increasing while the resources are static, so the more people the more pressure on the already limited resources in the study area. It also implies that too much migration into the study area increases pressure on the available infrastructures, reduces their efficiency, and also leads to their decay. Therefore, since this phenomenon cannot completely be stopped, it should be mitigated and reduced. In conclusion, Security constraints were also observed to contribute to the overall rural-urban migration and as such, needs to be provided in rural areas. The study recommends infrastructural development such as hospital and clinics, schools, pipe-borne water sources, electricity and other infrastructural facilities in rural areas to tame the tide of migration in the study area, and to keep rural dwellers away from migration in search for better life.

Board Political Affiliation and Financial Performance of Non-Financial Companies in Nigeria

Emmnuel Omolaye Korolo — 2023-11-08

The study looks at how board political allegiance affects the financial success of non-financial companies listed on the Nigerian Stock Exchange. The study's specific goal is to ascertain whether board political affiliation, a component of corporate governance, influences the financial performance of the company. Return on equity (ROE) and net profit margin (NPM) were used to measure the company's financial performance. The study employed an ex post facto research design and a sample of 75 listed non-financial corporations with detailed annual reports that were released during the measure reporting period (2012-2021). Regression using generalized least squares (GLS) was utilized to analyze the correlation between the variables. The outcome demonstrates that board political membership has a favorable and significant impact on ROE and NPM at a level of 5%. The study concludes that there should be no restriction on the number of politically affiliated individuals serving on boards of directors within the parameters of corporate governance regulations and that political affiliation has a positive and significant impact on companies' NPM, as evidenced by the higher attendance of politically connected individuals, which suggests that board members improve the company's financial performance and revenue. According to the study, it should always be encouraged for people with political clout to serve on the boards of Nigerian publicly traded non-financial enterprises.

Impact of Women Empowerment on Poverty Reduction: Empirical Evidence from Nigeria and Ivory Coast

Zainab Dahiru Wowo — 2023-11-08

Poverty is one of the major causes of many social vices in less developed countries, which increasingly affecting vulnerable class in the society, particularly women. This study examines the impact of women empowerment on poverty reduction in Africa using time series panel data across Nigeria and Ivory Coast covering 2011 to 2021. The study used Livin, Lin and Chu (LLC) panel unit root test and found that all the variables are stationary at level and Pedroni test of cointegration confirmed the long run relationship among the variables. The causality result showed evidence of bi- directional causality running from poverty rate to multidimensional women empowerment and poverty rate and unemployment. Lastly, the study recommends that more importance should be attached to women empowerment in order to reduce the poverty rate across the countries of the study.

Perception of Intimate Partner Violence by Residents of Enerhen Community, Warri, Delta State

Osamuyi Aghasomwan Bello — 2023-11-08

Intimate partner violence is a serious social problem that violates women's rights and is acknowledged as a serious health issue that harms women's well-being and has a significant negative impact on their physical, reproductive, and mental health. Han and Choi (2021), cited World Health Organization (2005), stated that more than 75% of violence against women is allegedly caused by an intimate male partner. This inhumane act is widespread throughout all groups, societies, and nations and, if it is not properly addressed, can result in an unbalanced state and marital dissolution among family members, which will contribute to further societal decadence. To this end, this study examined the perception of intimate partner violence by residents of Enerhen Community, Warri, Delta State. In this study, the social learning theory put forward by Bandura (1986) was used. The study especially looked into the types, causes, and manifestations of intimate partner violence in the study area, as well as the function that social workers play in putting a stop to this scourge. The population of the study was 340,600, and the study also used a survey research design. Using the sample size method developed by Krejcie & Morgan (1970), a sample size of 400 research participants was selected for the study. An interview guide and a structured and semistructured questionnaire were utilized to collect information from the participants. The analysis' findings demonstrated that the area under study has a high rate of intimate partner violence as a result of poverty, unemployment, persistent marital conflicts, availability of drugs, and slums. Pre-marital counselling is advocated, according to the research, so that future spouses may get to know one another better before getting married and learn how to handle some of the issues that can cause conflicts. Additionally, society has to be made aware of the possibility of IPV in males to stop stigmatizing such victims and encourage open dialogue between male and female victims.

Rice Farmers’ Perception of Climate Change and its Effects on Rice Production and Livelihoods in Kura Local Government Area of Kano State, Nigeria

A.A. Bichi — 2023-11-08

This study examined the perception of rice farmers’ on climate change, its pattern of change and how it affects rice production and livelihoods in Kura Local Government Area in Kano State, Nigeria. A survey research design was employed using semi structured questionnaire. Four hundred (400) respondents were selected randomly from the selected 10 wards based on their availability for the study. The data obtained was analyzed using descriptive statistic in the SPSS version 20.0. The study revealed that rice farmers in the area have very good knowledge on climate change, its pattern of change and effects on rice yield. The study further revealed that the existence of climate change due to its effects on rice yield in the area makes farmers in the area to have a positive perception on the changing pattern of climate change and their effects on rice production. Also the study established that the farmers’ positive perception on the presence of changing pattern of climatic variables in the area affects the growing yield of rice in the inputs and the outputs. The study recommends that Kano state government and non-governmental organizations should gear up towards motivating the farmers to actively adopt mitigating measures of climate change for sustainable rice farming system and sustenance of livelihood options in the area. The rice farmers association and the agric department of the local government in collaboration with government at both state and federal should put more efforts in providing drought resistance seedling to farmers and adopt effective mitigation measures through early warning to control loss of farm products during harvesting. Creating awareness on effects of climate change and crop management practices to control dreadful crop loss in the area was also recommended.

Effect of Perceived Organizational Justice on Project Success; the Role of Employee Creativity

Buhari Danazumi — 2023-11-08

Past research studies reviewed have stated that there is a challenge with the success of construction sector; this was further discovered by statistical records. It is on this note that this study seeks to examine the effect of perceived organizational justice on project success, moderating role of employee innovation. The study employed a cross sectional research design, unit of analysis in this study is employee of construction sector in Jalingo LGA of Taraba State (TARCMA), population of the study is 1900, and sample that was used for data analysis is 320 questionnaire used to collect the required data. The data were analyzed using statistical package for social sciences version 23 (SPSS) and PLS Ver4. In the direct relationship, the result has shown that distributive, procedural and interactional justice-have a positive and significant effect on project success. On the moderating relationship, distributive and interactional justice’s relationship on project success were moderated by employee creativity, however, the effect of procedural justice on project success was not moderated by employee creativity. It was recommended that construction sector managers should ensure that employees are treated fairly so that they can be motivated to initiate innovative ideas into Construction Companies.