Article Per Year (5 Year)
p-Index From 2021 - 2026
0.817
P-Index
This Author published in this journals
All Journal EL-MUHASABA Ilomata International Journal of Tax and Accounting
Ibrahim, Majeed Ajibola
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : EL-MUHASABA

 1 
The Impact of Board Diversity on Financial Performance: Firm-Level Evidence in Nigeria Dada, Olawale Bamidele; Gbadebo, Adedeji Daniel; Ibrahim, Majeed Ajibola
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 16, No 2 (2025): EL MUHASABA
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/em.v16i2.33818

Abstract

Purpose: The study aims to investigate whether specific dimensions of board diversity enhance firm performance. Method: Panel data from the period of 2015 and 2022, covering 20 listed firms, were analyzed using both OLS and Fixed Effects techniques. Board diversity variables included the proportion of female directors, board members with PhDs, and foreign directors. Control variables included firm age, leverage, asset size, CSR experience, and board size. Two measures of financial performance were used: return on assets (ROA) and return on equity (ROE). Results: The results indicate that the female board has a positive but insignificant effect on ROA and a negative, though also insignificant, effect on ROE. PhD board members show a negative effect on ROA and a weak positive effect on ROE. Foreign board members exhibit mixed effects, positively influencing ROE but negatively associated with ROA, with both insignificant. The Fixed Effects results confirm these patterns, with all board diversity variables showing insignificant impacts. Implications: The findings suggest that while board diversity is a socially valuable governance goal, its financial impact may be limited or context-specific in Nigeria’s industrial and commercial sectors. Regulators and policymakers are encouraged to mandate greater transparency in board composition disclosures, allowing stakeholders to better assess the strategic and symbolic value of board diversity. Novelty: This study contributes to the limited empirical literature on corporate governance in sub-Saharan Africa. It provides robust, model-based evidence on how different dimensions of board composition interact with financial outcomes in the Nigerian context.
Audit Attributes and Financial Reporting Quality in Nigeria: Evidence from Deposit Money Banks Ibrahim, Majeed Ajibola; Gbadebo, Adedeji Daniel
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 17, No 1 (2026): EL MUHASABA
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/em.v17i1.33817

Abstract

Purpose: The issue of high-quality financial reporting is of concern to financial report users and the entire economy since it influences financial decisions. This paper examines the relationship between audit attributes and the financial reporting quality of deposit money banks (DMBs) in Nigeria. Method: The paper applied the Generalized Least Square (random effects) regression to analyze how audit fees, audit firm independence, auditor tenure, and other controlled variables affect the quality of financial reporting of DMBs during 2014–2022. Results: The findings reveal that the main variables—audit fees, auditor tenure, and audit firm independence: have positive and significant impacts on financial reporting quality. Specifically, a unit change in audit fees, auditor tenure, and audit firm independence increases earnings quality by 0.104, 0.081, and 0.223, respectively. When client asset size, audit firm type, and firm growth are controlled for, they also exert positive and significant effects on financial reporting quality. Implications: The findings have implications for DMBs, capital market stakeholders, and the broader economy. The study recommends measures to ensure enhanced financial reporting quality for Nigerian DMBs, including the need for management and regulatory bodies to place strong emphasis on the independence of audit firms in all facets of auditors’ work. Novelty: This study contributes to the financial reporting literature by empirically demonstrating how specific audit attributes improve financial reporting quality in Nigeria’s banking sector, offering evidence from a developing economy context that has been underexplored in prior research.
Co-Authors Agbeyinka, Ibrahim Yinka Dada, Olawale Bamidele Gbadebo, Adedeji Daniel Rabiu, Sherifdeen Adebola