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All Journal Pedagogik: Jurnal Pendidikan Neraca: Jurnal Pendidikan Ekonomi
Akpor, Afam Augustine
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Economics, Econometrics & Finance Education

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The Role of Forensic Accounting in Fraud Detection and Prevention in Nigerian Public Sector: A Case Study of Lagos, Nigeria Ogbaini, Aliu Clement; Akpor, Afam Augustine; Oboh, Ransome; Oputa, John Edewor; Marvis, Vine Bello
Pedagogik: Jurnal Pendidikan Vol. 19 No. 1 (2024): Pedagogik: Jurnal Pendidikan
Publisher : Institute For Research and Community Services Universitas Muhammadiyah Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33084/pedagogik.v19i1.7005

Abstract

This study investigated the role of forensic accounting in fraud detection and prevention in the Nigerian Public Sector, Lagos State Government was used as a case study. The study aimed to assess the impact of forensic accounting on fraud detection and prevention in the Lagos State Government and recommend strategies for fraud prevention in the Nigerian Public Sector. A sample of 60 Certified Accountants was selected using purposive sampling techniques and secondary data from past financial statements. The findings were analyzed using frequency distribution tables, simple percentages and chi-square statistical formula. The findings of this study revealed that the Lagos State Government uses forensics minimally in its operations, with no forensic accounting department and no management training on forensic fraud prevention. The study calls for the government to go beyond annual and periodic audits and employ forensic accountants' services to regularly review all major financial transactions. There should be a separate office for forensic accountants at all government levels in Nigeria and regular management training on forensic fraud detection and prevention.
The Role of Entrepreneurial Orientation in Small Medium Enterprises Performance in Lagos, Nigeria Ogbaini, Clement Aliu; Akpor, Afam Augustine; Oputa, John Edewor; Marvis, Vine Bello; Williams, Maureen Chinansa Ola; Okafor, Ndubuisi
Neraca: Jurnal Pendidikan Ekonomi Vol. 9 No. 2 (2024): Neraca: Jurnal Pendidikan Ekonomi
Publisher : Institute for Research and Community Services Universitas Muhammadiyah Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33084/neraca.v9i2.7029

Abstract

This study examines the role of entrepreneurial orientation on the performance of Small and Medium Enterprises (SMEs) in Nigeria. The objective was to determine the effect of innovativeness, risk-taking, proactiveness, autonomy and competitive aggressiveness on the performance of SMEs in Nigeria. Using a 21-item questionnaire with a 5-point Likert scale, the authors collected data on entrepreneurial orientation and SMES Performance. Taro Yamani Formula determined the sample size of 222 SME owners, Managers and Workers. Collected data was analysed with the use of a frequency distribution table, and simple percentages and the hypotheses were tested with Chi-Square statistical formula. The study revealed that innovativeness, risk-taking, proactiveness and competitive aggressiveness enhance the performance of SMEs. The practice of autonomy does not enhance SMEs' performance. The research suggests that SME owners and managers should be creative and innovative to adapt to external changes and customer needs. They should take calculated risks, invest in new products and services, conduct competitor analysis, and encourage employee initiatives.
Unveiling Firm Value: Exploring Price to Book Value Method in Nigerian Food and Beverage Companies Akpor, Afam Augustine; Ogbaini, Clement Aliu; Oboh, Ransome; Oputa, John Edewor; Bello-Marvis, Vine; Okafor, Ndubuisi
Neraca: Jurnal Pendidikan Ekonomi Vol. 9 No. 2 (2024): Neraca: Jurnal Pendidikan Ekonomi
Publisher : Institute for Research and Community Services Universitas Muhammadiyah Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33084/neraca.v9i2.7178

Abstract

This study examined the effect of asset effectiveness, profitability, leverage, liquidity, and company size on firm value in the Food and Beverage companies that are listed on the Nigerian Stock Exchange. The study employed the descriptive research design method, and purposive sampling techniques were used to select 10 out of 23 food and beverage companies listed in the Nigerian Stock. Secondary data was collected from the five-year financial statements of the companies. The study adopted E-views 12 to analyze all the data in this study. The finding of this study revealed that Current Asset (CR) has a negative and insignificant effect on food and beverages firms’ PBV, Debt-Equity Ratio (DER) has a positive and significant impact on PBV, Return on Asset (ROE) has a positive and an insignificant impact on PBV and Company Size (CS) has a negative and a significant impact on PBV. The study recommends that; firms must strike a balance between liquidity and efficiency to maximize firm value. Companies should aim to strike a balance between debt and equity that aligns with their strategic objectives and risk tolerance. Companies should regularly review and adjust their DER ratios as part of their overall financial strategy. Investors and analysts should adopt a comprehensive approach to evaluating firm value.
Co-Authors Bello-Marvis, Vine Marvis, Vine Bello Oboh, Ransome Ogbaini, Aliu Clement Ogbaini, Clement Aliu Okafor, Ndubuisi Oputa, John Edewor Williams, Maureen Chinansa Ola