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All Journal J-MACC : Journal of Management and Accounting International Journal of Social Science and Religion (IJSSR) Journal of Governance Risk Management Compliance and Sustainability
Ahmed Oluwatobi Adekunle
Walter Sisulu University
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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ANALYZING HOW URBANIZATION IMPACTS ECONOMIC GROWTH IN NIGERIA Ahmed Oluwatobi Adekunle
J-MACC Vol 7 No 2 (2024): Oktober
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/j-macc.v7i2.7693

Abstract

Research on the complex interplay among urbanization and economic growth frequently examines a number of factors, including industrial sectors including manufacturing, high-tech industries, and productive service industries missing aggregate analysis. Sequel to this, this study analyzed how urbanization impacts economic growth in Nigeria. Essentially, the study uses unit root testing, vector error correction model (VECM) and causality method to analyze the data span over 1986-2021. Given that the likelihood is negligible at 0.39%, the null hypothesis—that there is no causal association between jobs and economic development, directed from jobs to economic growth—cannot be rejected at 5%. On the other hand, at 5%, the null hypothesis—that there is no causal relationship between CGDP and employment—can be rejected, with a probability of 0.02%, which is highly significant. Therefore, for the time span covered by the analysis, there is a unidirectional causal relationship in Nigeria between jobs and economic growth, with jobs driving economic expansion. indicating that more jobs can be created in Nigeria as a result of increased economic growth. The use of the empirical framework and data restrictions are two of the study's shortcomings. To further explore this empirical issue, future efforts should concentrate more on the study of panel and quarterly data.
EFFECT OF FORENSIC AUDITING ON THE FINANCIAL PERFORMANCE OF QUOTED FOOD AND BEVERAGE FIRMS IN NIGERIA Ahmed Oluwatobi Adekunle
J-MACC Vol 8 No 1 (2025): April
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/j-macc.v8i1.9304

Abstract

The number of financial and economic fraud cases have increased recently, but fraud is a dynamic phenomenon, and new ways to mislead people, businesses and society at large. The aim of this study is to determine the effect of forensic auditing on the financial performance of quoted food and beverage firms in Nigeria. The research design employed in this study is ex-post facto research. ex-post facto research determines the cause-effect relationship among variables. The study applies secondary data, the statistical tool used to test the hypothesis was STATA 13 statistical software, using coefficient of correlation which is a good measure of relationship between two variables. The study revealed that forensic auditing has a positive and statistically significant effect on ROA, ROE, and EPS of food and beverage firms quoted on the floor of Nigerian stock exchange at 5% level of significance. The study recommends that to boost profitability, management of food and beverage companies should prioritize and improve the use of forensic audit data. Secondly, if fraud is discovered, the investigation should be carried out by qualified professionals like Professional Forensic Auditors and fraud examiners, and if there is evidence of fraud, appropriate disciplinary action should be taken in compliance with the public service rules. The investigation should also follow the correct forensic audit procedures
FUNCTIONAL ACCOUNTING EDUCATION CURRICULUM FOR SUSTAINABLE YOUTH ENTREPRENEURSHIP Ahmed Oluwatobi Adekunle
J-MACC Vol 8 No 2 (2025): Oktober
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/j-macc.v8i2.10960

Abstract

Companies that are always looking for methods to save expenses and stay competitive have made professionalism in accounting education a priority. Thus, the type of professionals that are in need today must be produced by the accounting education that students receive. Redundancies, gaps in the accounting curriculum, and a lack of financial and human resources to make meaningful improvements are some of the factors contributing to the shortage of workers with the necessary skills and capacity. Sequel to this, this study aims at examining functional accounting education curriculum for sustainable youth empowerment. The study's participants were employees of the Edo State Ministry of Education; 45 employees in total were selected from the population, which was used to calculate the sample size. The study used a survey research design, and the findings indicate that the functional education curriculum has little impact on long-term youth empowerment in Edo State. The study suggests that the Nigerian University Commission create a workable curriculum that will encourage accounting education among young people by creating jobs.
The Estimation and Power of Alternative Discretionary Accruals Models Adedeji Daniel Gbadebo; Ahmed Oluwatobi Adekunle; Joseph Olorunfemi Akande
Journal of Governance Risk Management Compliance and Sustainability Vol. 3 No. 1 (2023): April Volume
Publisher : Center for Risk Management & Sustainability and RSF Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31098/jgrcs.v3i1.1197

Abstract

Discretionary accruals remain decade’s long measures to detect earnings management in empirical accounting research. The correctness of the specifications and test power of the information content for the models remains unexplored based on samples of most emerging market firms. Yet, country’s-based researchers have increasingly used different Jones-based discretionary accruals to proxy earnings management. The paper aims to evaluate four discretionary accruals models and to decide the most appropriate one for the detection of earnings management. For the aim, we apply regression methods to estimate and evaluate four Jones-type discretionary accruals models – simple Jones, modified Jones, extended Jones cash flow model and working capital accruals – based on evidence of a final sample of 1,852 firm-year of 102 firms in Nigeria during 2001–2020. The results disclose that all models are well-specified such that the likelihood of Type I errors is minimum and below the significance level of 5%. In order to demonstrate the power of the test, the simulations completed identify that the modified Jones model exhibits the highest power capability. The implication of this finding is that the modified Jones model is the most appropriate model to detect earnings management based on the Nigerian sample.
The Impact of Teachers' Welfare Package on Teachers' Job Satisfaction Ahmed Oluwatobi Adekunle
International Journal of Social Science and Religion (IJSSR) 2025: Volume 6 Issue 3
Publisher : Indonesian Academy of Social and Religious Research (IASRR)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53639/ijssr.v6i3.376

Abstract

The critical role of education in national development is widely acknowledged, with the 2016 UNESCO recommendation on the status of teachers highlighting its significance. The quality of education, encompassing both learning and character development, is a central goal for every country's educational system. Globally, welfare programs are crucial in enhancing teachers' job performance and motivating teaching activities. This study examines the impact of teachers' welfare packages on job satisfaction in Edo State, Nigeria. The sample includes 80 respondents from eight secondary schools. A questionnaire was administered to collect data, which was analyzed using chi-square analysis. The findings suggest that teachers' welfare packages positively influence job satisfaction in Edo State. The study recommends strengthening government policies to ensure teachers are better supported, encouraging them to engage in their teaching roles for improved learning outcomes fully.
Co-Authors Adedeji Daniel Gbadebo Joseph Olorunfemi Akande