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All Journal Cigarskruie
Nkiru Patricia Chude
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Religion Education

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Audit Quality and Real Earnings Management: Evidence from Big Four and Non-Big Four Audited Firms in Sub-Saharan Africa Patricia Oranefo; Chinedu Francis Egbunike; Daniel Izuchukwu Chude; Nkiru Patricia Chude; Chinedu Eke; Chukwunonso Joseph Nosike
Cigarskruie: Journal of Educational and Islamic Research Vol. 3 No. 1 (2025): September
Publisher : Saniya Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65190/cigarskruie.v3i1.410

Abstract

The broad aim of this study is to compare real earnings management (REM) between firms audited by Big 4 firms and those audited by non-Big 4 firms in Sub-Saharan Africa. The research design is an ex post facto design. The final sample comprises 230 firm-year observations from three Sub-Saharan African countries, namely Malawi, Nigeria, and Tanzania. Secondary data were drawn from annual reports and financial statements downloaded from the Machame Ratios database. The analysis employed multiple regression techniques, with diagnostic tests such as the Variance Inflation Factor (VIF) and the Hausman test to ensure result stability. Findings indicate a negative effect of both Big 4 and non-Big 4 audited firms on the quality of abnormal operating cash flow. The second hypothesis reveals a positive effect of Big 4 and non-Big 4 auditors on the quality of abnormal production expenditure (APE). The third hypothesis shows a negative effect on the quality of abnormal discretionary expenditure (ADE). Additionally, the study used an alternative REM proxy that sums AOCF, APE, and ADE, in line with prior studies. Results with the alternative REM proxy also confirm a negative effect of Big 4 on REM. Based on these findings, the study recommends several actions: auditors should exercise caution because, despite greater financial reporting transparency brought about by the switch to IFRS, managers still have opportunities to manipulate earnings in other ways. Managers should consider an audit firm’s industry specialization when hiring.
The Double-Edged Sword: Government Officials' Perceptions of AI and its Impact on Efficiency, Accountability, and Transparency Kanayo Chike Nwosu; Chinedu Eke; Chinedu Francis Egbunike; Daniel Izuchukwu Chude; Nkiru Patricia Chude
Cigarskruie: Journal of Educational and Islamic Research Vol. 3 No. 1 (2025): September
Publisher : Saniya Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65190/cigarskruie.v3i1.411

Abstract

Artificial Intelligence (AI) is increasingly transforming governance by enhancing efficiency, accountability, and transparency in public administration. This study explores MDAs employees' perceptions of AI's impact on efficiency, accountability, and transparency in public administration. The study adopted a survey research design. A sample of 300 government employees was surveyed, and the data were analyzed using Pearson correlation and simple linear regression. The results showed that AI significantly enhances government efficiency (r = .765, p < 0.05), accountability (r = .653, p < 0.05), and transparency (r = .776, p < 0.05). Despite these benefits, challenges such as algorithmic bias, regulatory gaps, and data privacy concerns persist. The employees also identified the need for regulatory frameworks, ethical governance, and periodic investment in training to ensure responsible AI use. However, strengthening institutional capacities and fostering public trust through transparency measures are critical for AI's effective implementation in governance. The study contributes to the ongoing discourse on AI’s role in governance and administration with empirical findings to inform policy development and governance reforms. Addressing identified barriers will be essential for maximizing AI’s potential while ensuring equitable and accountable governance practices.
The Effect of Corporate Governance Policies and Practices on the Financial Performance of Companies in the Financial Times Stock Exchange 100 Nkiru Patricia Chude; Olufemi Yeye; Daniel Izuchukwu Chude; Ikeora, J.J.E
Cigarskruie: Journal of Educational and Islamic Research Vol. 3 No. 1 (2025): September
Publisher : Saniya Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65190/cigarskruie.v3i1.420

Abstract

This study analyzes how corporate governance influences the profitability of FTSE 100 firms in the United Kingdom. Specifically, the study examines the effects of board size, CEO duality, board diversity, and board independence on the return on assets (ROA) of FTSE 100 companies listed on the London Stock Exchange. The research adopts a quantitative design with a positivist worldview. Panel data were drawn from the annual financial statements of FTSE 100 firms listed on the London Stock Exchange for the year 2021, with a study period spanning 2011–2021. Data analysis was conducted using Ordinary Least Squares (OLS) techniques. Results indicate that board size has a negative effect on ROA, while CEO duality has a significantly positive effect on ROA. Additionally, board diversity has a significantly positive effect on ROA, whereas board independence has a positive but non-significant effect on the ROA of FTSE 100 firms in the UK. Based on these findings, the study recommends: (i) appointing qualified candidates to the board based on their credentials; (ii) given the global push for greater female boardroom participation, measures should be implemented to increase the percentage of women on company boards; (iii) increasing the number of independent directors on the board, considering their credentials, expertise, capabilities, and experience to perform their duties; (iv) ensuring that the chair of the board and the CEO remain independent to enhance oversight and improve firm performance.
Co-Authors Chinedu Eke Chinedu Francis Egbunike Chukwunonso Joseph Nosike Daniel Izuchukwu Chude Ikeora, J.J.E Kanayo Chike Nwosu Olufemi Yeye Patricia Oranefo