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All Journal International Journal of Financial, Accounting, and Management Journal of Accounting Research, Organization and Economics (JAROE)
Bako, Paul Matudi
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Audit committee attributes, audit quality and performance of oil and gas companies Bako, Paul Matudi
International Journal of Financial, Accounting, and Management Vol. 5 No. 4 (2024): March
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v5i4.1634

Abstract

Purpose: This study examines the audit committee attributes, audit quality, and financial performance of listed oil and gas companies in Nigeria. Research methodology: Audit committee attributes were measured by audit committee size, audit committee independence, and audit committee financial expertise, and audit quality was measured by audit fees charged by an external auditor. Financial performance is measured in terms of earnings per share. The researcher used secondary data extracted from the ten listed oil and gas firms annual reports, and the accounts were analyzed using Panel Least Square. Results: This study reveals a positive and statistically significant relationship between audit committee independence and earnings per share. It also shows that audit quality moderates audit committee attributes significantly and increases firm performance. This study recommends that maintaining high audit quality within the audit committee is crucial for a firm if it aims to offer increased assurance to investors and stakeholders concerning the precision and dependability of its financial statements. Limitations: This study was limited to listed oil and gas companies in Nigeria ranging from to 2016-2022.   Contribution:  This study examined factors that can moderate the relationship between audit committees and the financial performance of listed oil and gas companies in Nigeria. One such factor is audit quality, which can potentially enhance or diminish the impact of audit committee effectiveness on financial performance. No study conducted in Nigeria has examined this relationship specifically in the oil and gas sector. This knowledge gap served as the rationale for conducting this study.
Audit committee attributes, audit quality and performance of oil and gas companies Bako, Paul Matudi
International Journal of Financial, Accounting, and Management Vol. 5 No. 4 (2024): March
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v5i4.1634

Abstract

Purpose: This study examines the audit committee attributes, audit quality, and financial performance of listed oil and gas companies in Nigeria. Research methodology: Audit committee attributes were measured by audit committee size, audit committee independence, and audit committee financial expertise, and audit quality was measured by audit fees charged by an external auditor. Financial performance is measured in terms of earnings per share. The researcher used secondary data extracted from the ten listed oil and gas firms annual reports, and the accounts were analyzed using Panel Least Square. Results: This study reveals a positive and statistically significant relationship between audit committee independence and earnings per share. It also shows that audit quality moderates audit committee attributes significantly and increases firm performance. This study recommends that maintaining high audit quality within the audit committee is crucial for a firm if it aims to offer increased assurance to investors and stakeholders concerning the precision and dependability of its financial statements. Limitations: This study was limited to listed oil and gas companies in Nigeria ranging from to 2016-2022.   Contribution:  This study examined factors that can moderate the relationship between audit committees and the financial performance of listed oil and gas companies in Nigeria. One such factor is audit quality, which can potentially enhance or diminish the impact of audit committee effectiveness on financial performance. No study conducted in Nigeria has examined this relationship specifically in the oil and gas sector. This knowledge gap served as the rationale for conducting this study.
Factors Influencing Tax Avoidance and Tax Evasion in Nigeria: A Case Study of Wukari, Taraba State Bako, Paul Matudi
Journal of Accounting Research, Organization and Economics Vol 4, No 2 (2021): JAROE Vol. 4 No. 2 August 2021
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v4i2.18385

Abstract

Objective The goal of this study is to assess several factors that influence tax avoidance and evasion in Nigeria, with a focus on Wukari, Taraba State. Particularly this study is aimed to ascertain the influence of corruption on individual tax avoidance and evasion in Nigeria, whether lack of transparency and accountability in public institutions influences individual tax avoidance and evasion in Nigeria, to examine the influence of tax system injustice on individual tax avoidance and evasion in Nigeria, and to evaluate the impact of tax system complexity on individual tax avoidance and evasion in Nigeria.Design/methodology This study adopts a survey research design with a sample size of 308 questionnaires administered and 230 questionnaires were collected which represents 75% response rate. Descriptive statistics like mean, standard deviation and percentages, inferential statistics like multiple regressions were used.Results It was found that corruption, lack of transparency and accountability, tax system injustice and tax system complexity all have a substantial impact on tax avoidance and evasion in Nigeria. Urgent step should be taken by public office holders in particular and government representatives in general to live above board when it comes to transparency and accountability. In addition, there should be zero tolerance for corruption within and outside the tax system; anyone found guilty of corruption should be made to face the wrath of the law. Conclusively, Nigeria government should make deliberate efforts to ensure the nations financial statement is published depicting our revenue as well as expenditure incurred regularly (monthly basis, quarterly or annually).Limitation/Suggestion This study concentrated on only four factors identified to have an influence on tax avoidance and evasion in Nigeria. It is also constrained to Wukari, Taraba State which is just one amongst the sixteen local governments in the State and as such may not be applicable to other local governments within and outside the State.
Capital Structure and Firm Financial Performance: Moderating Effect of Board Financial Literacy in Nigerian Listed Non-Financial Companies Tanko, Udisifan Michael; SIYANBOLA, Akeem Adetunji; Bako, Paul Matudi; DOTUN, Olalere Victor
Journal of Accounting Research, Organization and Economics Vol 4, No 1 (2021): JAROE Vol. 4 No. 1 April 2021
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v4i1.18322

Abstract

Objective The study examined the moderating effect of board financial literacy on the relationship between capital structure and firm financial performance of listed non-financial companies in Nigeria. Design/methodology Capital structure was measured by long term debts to total assets, short term debts to total assets equity to total debt ratio and board financial literacy was measured by ratio of board members that have professional and academic qualification in accounting, finance and economics. Meanwhile financial performance was measured by return on assets. Secondary data was extracted from the sampled firms annual report and accounts and analyzed using Panel Least Square.Results The study revealed a positive and significant relationship between long term debt and ROA. It also shows that board financial literacy moderate capital structure significantly and increase firm performance. The study recommended that the management of Nigerian listed non-financial firms should optimize the capital structure in order to increase the financial performance. They can do that through ensuring that their capital structure is optimal by using more of current debts and non-current debt than equity. The Board of Directors of Nigerian listed company should be concerned about the level of long term debt, short term debt and include members that are financially literate who will contribute in financing decision of firm in order make optimal capital structure for better financial performance. This is because the findings of this study revealed a positive significant moderating relationship between long term debt, short term debt and financial performance.
Co-Authors DOTUN, Olalere Victor SIYANBOLA, Akeem Adetunji Tanko, Udisifan Michael