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All Journal JURNAL EKONOMI DAN BISNIS AIRLANGGA Journal of Accounting Auditing and Business
Alao, Abdul-Azeez Adeniyi
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Economics, Econometrics & Finance Social Sciences

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EFFECT OF OPERATIONAL RISK ON THE PERFORMANCE OF LISTED INSURANCE COMPANIES IN NIGERIA Olaiya, Kehinde Isiaq; Akingunola, Richard Ore-Oluwa; Alao, Abdul-Azeez Adeniyi
Jurnal Ekonomi dan Bisnis Airlangga Vol. 35 No. 1 (2025): JURNAL EKONOMI DAN BISNIS AIRLANGGA
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jeba.V35I12025.66-82

Abstract

Introduction: This study examines the determinants of profitability, measured by Adjusted Risk-Adjusted Return on Capital (Adjusted RAROC), in the context of listed insurance companies in Nigeria. Methods: Using a panel data regression analysis, we employ four models: pooled regression, fixed effects, random effects, and Difference Generalized Method of Moments (D-GMM), to explore the impact of operational risk factors, including the claims ratio, expense ratio, leverage, and firm size, on Adjusted RAROC. Results: The results indicate that leverage and firm size play significant roles in profitability, with higher leverage associated with increased profitability in some models. Conversely, the claims ratio shows a negative relationship with profitability, highlighting the importance of effective risk management. The expense ratio also exhibits a negative impact on profitability, emphasizing the need for efficient cost control. The D-GMM model, which addresses endogeneity issues, reveals that past performance and firm size are crucial predictors of future profitability. Conclusion and suggestion: Overall, the findings suggest that operational efficiency, risk management, and strategic financial decisions are essential for improving profitability in the Nigerian insurance sector.
Audit expectation gap factors and stakeholders’ confidence in Nigerian quoted firms Alao, Abdul-Azeez Adeniyi; Olaniyan, Okikijesu Olaide; Jacob, Olumayowa Ayorinde
Journal of Accounting Auditing and Business Vol 9, No 1 (2026): January Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v9i1.66346

Abstract

The Audit Expectation Gap (AEG) has emerged as a demanding concern in the auditing profession, with far-reaching implications for corporate governance, financial reporting, and stakeholder trust; hence, this study investigated the effect of the AEG factors on the stakeholders’ confidence in Nigerian quoted firms. The study employed a cross-sectional survey research design, while a total of one hundred and three (103) valid responses were used for the analysis. The data was analysed via the regression analysis with the aid of the Statistical Packages for the Social Sciences (SPSS) at a 5 per cent level of significance. The findings revealed that only the reliability factor has a significant positive effect on stakeholders’ confidence, while the other factors exhibited an insignificant positive effect on stakeholders’ confidence. The study concluded that the reliability of financial statements plays a crucial role in influencing stakeholders’ confidence in Nigerian quoted firms. Therefore, it was recommended that the Nigerian quoted firms should prioritise accurate, dependable, and timely financial reporting.
Co-Authors Akingunola, Richard Ore-Oluwa Jacob, Olumayowa Ayorinde Olaiya, Kehinde Isiaq Olaniyan, Okikijesu Olaide