Browsing by Author "Uyagu, David Benjamin"

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    Effect Of Audit Commitee On Auditor Independence Of Listed Deposit Money Banks In Nigeria
    (Department of Accounting, Faculty Of Administration, Nasarawa State University, Keffi, 2019-06-08) Iyere, Samuel Iheonkhan; Ntiedo, Joshua; Uyagu, David Benjamin
    An assessment of the effect of audit committee on auditor independence of listed firms has been a long standing issue and previous findings remain controversial because of the mixed results that were found. Consequently, this study assessed the effects of audit committee on auditor independence of listed deposit money banks in Nigeria. The study had a population of fifteen (15) listed deposit money banks and a sample size of nine (9) banks was arrived at based on two criteria that only the listed deposit money banks with data over the period of the study and those banks that have not changed their names over time were considered. Secondary method of data collection was used in gathering data from the sampled banks and it was analysed using Ordinary Least Square regression technique. The findings revealed that audit committee size had positive and significant effect on auditor independence of listed deposit money banks in Nigeria while qualification of board members had negative and insignificant effect on auditor independence of listed deposit money banks in Nigeria. The study recommended inter alia that the audit committee size and board composition of listed deposit money banks in Nigeria should be increased to enhance auditor independence of listed deposit money banks in Nigeria. Also, number of meeting frequency should be increased to enhance auditor independence of listed deposit money banks in Nigeria.
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    Effect Of Corporate Governance Characteristics On Sustainability Reporting:
    (Department of Accounting, Faculty Of Administration, Nasarawa State University, Keffi, 2022-08-10) Iyere, Samuel Iheonkhan; Ighosewe, Enaibre Felix; Uyagu, David Benjamin
    This study investigated the effect of corporate governance characteristics on sustainability reporting with a focus on listed foods and beverage firms in Nigeria. The independent variables are board size, board composition, foreign directorship, and female directorship while the dependent variable is the sustainability reporting index. The study adopted the expost facto design. Panel data were sourced from 12 out of the 14 listed firms in the industry from 2009 to 2018. Data were collected from the annual report of the sampled firms through content analysis based on the Global reporting index (GRI) 2013 criteria. Four hypotheses formulated for the study were tested using multiple regression techniques. The findings revealed that board size, board composition and foreign directorship have positive and significant effect on sustainability reporting of listed foods and beverage firms in Nigeria. Also, female directorship had a positive but insignificant effect on sustainability reporting. The study recommended inter alia that management of listed foods and beverage firms should be retaining a good number of board sizes, board composition and foreign directors in order to enhance their sustainability reporting. It also recommended that the number of female directors on the board of listed foods and beverage firms should be reduced to boost sustainability reporting in Nigeria
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    GOVERNMENT EXPENDITURE AND ECONOMIC GROWTH IN NIGERIA: AN EMPIRICAL ANALYSIS
    (Department of Accounting, Nasarawa State University Keffi, 2018-12-06) Uyagu, David Benjamin; Ameh, Jacob Ojobo; Edosomwan, Osazee
    This study examined effect of government expenditure on economic growth in Nigeria. It covered a period of 49 years (1970-2018). Secondary method of data collection was used in gathering data which was analysed using multiple regression technique through the aid of SPSS 22 software. It was found that both recurrent expenditure and capital expenditure had positive and significant effect on economic growth in Nigeria. Based on the findings it was recommended that Federal and Slate governments in Nigeria should increase their funding of both recurrent and capital expenditures in order to boost economic growth in Nigeria.