The role of auditors is highly important in today’s business environment as a result of the separation of ownership from control considering numerous shareholders in the companies. One of the areas that posed a challenge is where users of financial statements perceive the roles o...
Open access
Research Article10.9734/AJEBA/2019/46832
As the dawn of industrialization and globalization has begun in 1950s’, the initial victims are society and environment. In addition, external social responsibility programs tend to create a much stronger organizational commitment, which will move employees to get better performa...
Open access
Research Article10.9734/AJEBA/2019/46317
Currently, the significance of fair value in financial reporting is gaining momentum and current debates are moving in the trend of full fair value reporting. Small and medium-sized entities are not let off in this instance. The move to new reporting standards results in numerous...
Open access
Research Article10.9734/AJEBA/2018/46763
In knowledge economies, building technological capability is a continuous process, and as well as unarguably key to industrial policy development. Industry (economy)-wide learning has been linked to reduction in unit labor cost and overall production cost of goods and services. I...
Open access
Research Article10.9734/AJEBA/2018/46859
This study focused on entrepreneurial skill and opportunities utilization for sustainable development in Nigeria. The study adopted a purposive sampling and selected 316 SMEs. The study also adopted multi-stage sampling technique. Data collected were analysed with descriptive and...
Open access
Research Article10.9734/AJEBA/2018/46741
The increasing rate of business failure in Nigeria shortly after posting impressive results has raised the issue of earnings management to the forefront. This study examined the relationship between diverse performance measurements and earnings management in quoted manufacturing...
Open access
Research Article10.9734/AJEBA/2018/46578
The value system of Nigeria’s democratic process since 1999 may have been undermined by the absence of good governance in the country’s leadership stream. And despite the craze for unprecedented development in the country even as it dreams of becoming the 20th best economy in the...
Open access
Research Article10.9734/AJEBA/2018/44731
Aims: The paper examines the extent to which audit committee characteristics influence corporate governance disclosure level in the Nigerian deposit money banks. The characteristics examined are frequency of meetings, independence, financial literacy and gender diversity. Study D...
Open access
Research Article10.9734/AJEBA/2018/46100
The dynamic behaviour of macroeconomic stability indicators particularly their; evolution, interaction and interdependence, obviously cause shocks among themselves. This study is a multivariate time-series modelling and investigation of the interaction and pattern of causality am...
Open access
Research Article10.9734/AJEBA/2018/46515
The present study was carried out to examine the economics of agar-wood production and assess the financial viability of agar plantations in north-eastern Bangladesh (Barlekha Upazila, Moulvibazar District). Primary data were collected through structured questionnaire administere...
Open access
Research Article10.9734/AJEBA/2018/46068
Every country has its own economic feature. The economic feature of the country may be private or capitalized, centralized or controlled by the government, mixed it is the combination of both. In the private economy, the major player is private owners who are the central point of...
Open access
Research Article10.9734/AJEBA/2018/46740
Aims: This study examined the Match-up Hypothesis [1] in celebrity endorsement from attractiveness and expertise to personality aspect and investigate the impact of brand personality and celebrity personality congruity on brand and endorsement evaluation. Study Design: Quantitati...
Open access
Research Article10.9734/AJEBA/2018/45125
This research paper investigated the relationship between corporate culture and financial statement fraud among listed companies in Nigeria. Data for the research was collected from primary sources through the issue of structured questionnaires to the top and mid-level accounting...
Open access
Research Article10.9734/AJEBA/2018/46149
One of the major economic problems in the developing nation like Nigeria is low domestic investment finance. The vicious cycle of low domestic investment finance as a result of low savings lead to low capital formation and this has become a cankerworm which has eaten deep into th...
Open access
Research Article10.9734/AJEBA/2018/45698
The provision of better services has been a foremost goal of a public sector service department, and leadership has been a challenging managerial aspect in public sectors, mainly because the chain of responsibility and answerability is not clear and the process of managerial asse...
Open access
Research Article10.9734/AJEBA/2018/45621