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All Journal International Journal of Management Research and Economics International Journal of Economics, Management and Accounting Multicore International Journal of Multidisciplinary (MIJM) International Journal of Science and Society (IJSS)
Iyere Samuel Iheonkhan
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Public Health Social Sciences

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An Evaluation Of The Treasury Single Account (TSA) As An Instrument Of Financial Prudence and Management In Nigeria: Methodology Analysis (OAGF) 2015-2024. Sulaiman Taiwo Hassan; Iyere Samuel Iheonkhan; Ma. Viktoria Monique M. Hawod; Franchezka Nicole L. Calicdan; Pauline Kate M. Coronel
International Journal of Economics, Management and Accounting Vol. 1 No. 4 (2024): December : International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v1i4.229

Abstract

This paper examines the Office of the Accountant General of the Federation and the relationship between the Nigerian economy and the Treasury Single Account Policy (2015-2024). The Nigerian economy has developed slowly over the years, which has led to little to no improvement in the country's residents' standard of living. The study's overall goal was to determine how the Treasury Single Account Policy affected Nigeria's economic developments between 2015 and 2024. Its specific goals were to determine whether the human development index, Gini coefficient, and poverty rate of the country's economy differed significantly between the pre-and post-implementation periods. The research utilized the design of the quantitative study. Nigerian citizens make up the study's population, while the citizens of Nigeria for the years 2015–2024 make up the sample size. The study employed secondary data that came from the World Bank's National Accounts Data, the National Bureau of Statistics, and the Central Bank of Nigeria's Statistical Bulletin. The paired sample t-test was used to assess the data. The outcome showed that, except the variable of human development index, which showed a significant difference between the periods before and after the implementation of the treasury single account policy, economic development indicators (gini coefficient and poverty rate) did not differ significantly between the periods before and after the policy. Consequently, the analysis found that the Treasury Single Using the poverty rate and Gini coefficient as stand-ins for economic development, account policy had no discernible effect on the Nigerian economy. Additionally, it was determined that the Treasury Single Account Policy had a major influence on Nigeria's economic development using the Human Development Index as a proxy for economic progress. Therefore, it was advised that government programs for human development be maintained and improved, particularly in the fields of health and education.
The Effect Of Reporting Financial Quality and Practices Accounting Ethical: Deposit Money Banks In Nigeria Perspective Iyere Samuel Iheonkhan; Sulaiman Taiwo Hassan
International Journal of Management Research and Economics Vol. 2 No. 4 (2024): November : International Journal of Management Research and Economics
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/ijmre-itb.v2i4.2400

Abstract

This study looks into how Nigerian deposit money banks behave with creative accounting. Five deposit money institutions in Nigeria were included in the ten-year sample, which ran from 2007 to 2016. The study's multiple regression analysis showed that the performance of banks is not much impacted by non-performing loans. Additionally, it was discovered that while gross earnings significantly improved the performance of Nigerian deposit money institutions, total accrual had no discernible impact on that performance. While it would be absurd to believe that banks' creative accounting procedures have no good impact at all, it is possible to reduce their negative consequences to a minimum by implementing the International Financial Reporting Standard (a new standard), which places greater emphasis on ethical factors and reduces bank managers' latitude in selecting various accounting techniques. Financial statement fraud would be further decreased and of higher quality as a result.
Transforming the Ledger through the Evolving Role of Artificial Intelligence in the Accounting Profession Iyere Samuel Iheonkhan; Sulaiman Taiwo Hassan
International Journal of Science and Society (IJSS) Vol. 1 No. 1 (2025): June
Publisher : Marasofi International Media and Publishing (MIMP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64123/ijss.v1.i1.3

Abstract

This concept paper explores how artificial intelligence (AI) is transforming the accounting profession. By conducting a thorough review of relevant literature, the study analyzes the multifaceted effects of AI technologies, particularly how they are reshaping the traditional functions and expectations of accountants. The findings identify three core areas of impact: One, the automation of repetitive tasks, such as data entry, validation, and transaction processing; Two, the advancement of analytical capabilities through tools like predictive analytics and decision-making support systems; and Three, the evolution of professional roles, emphasizing increased efficiency, scalability, and a shift toward more strategic, value-driven activities. These developments suggest a profession in transition—one where embracing AI is essential for staying relevant and leveraging its full potential to enhance productivity and insight. 
The Moderating Role of Risk Management Committee Independence in the Relationship between Firm Attributes and Financial Stability of Listed Deposit Money Banks in Nigeria Babatunde Shamseldeen Ogunjimi; Iyere Samuel Iheonkhan; Naburgi Musa Mohammed
Multicore International Journal of Multidisciplinary (MIJM) Vol. 1 No. 1 (2025): May
Publisher : Marasofi International Media and Publishing (MIMP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64123/mijm.v1.i1.2

Abstract

This study investigated how risk management committee independence moderates the relationship between firm attributes and the financial stability of deposit money banks in Nigeria over a ten-year period, from 2014 to 2023. Employing an ex-post facto research design, the study encompassed all 13 deposit money banks listed on the Nigerian Exchange Group, using a census sampling approach due to the manageable population size. Secondary data were extracted from the banks’ annual reports and financial statements. Financial stability, the dependent variable, was measured using the Altman Z-Score, while the independent variables included firm size, profitability, liquidity, and leverage. Risk management committee independence served as the moderating variable. Panel regression analysis was applied, with results indicating that profitability, leverage, and risk management committee independence each have a significant positive effect on financial stability, whereas firm size and liquidity showed no significant impact in the base model. However, when the moderation effect of risk management committee independence was introduced, firm size, profitability, and leverage all exhibited a positive and significant influence on financial stability, while liquidity remained statistically insignificant. The study concludes that risk management committee independence significantly strengthens the effect of firm size, profitability, and leverage on financial stability, though it does not alter the impact of liquidity. It is recommended that deposit money banks in Nigeria enhance governance structures and adopt dynamic risk management practices to improve profitability and financial resilience without hampering growth.
Co-Authors Babatunde Shamseldeen Ogunjimi Franchezka Nicole L. Calicdan Ma. Viktoria Monique M. Hawod Naburgi Musa Mohammed Pauline Kate M. Coronel Sulaiman Taiwo Hassan