Browsing by Author "MUSTAPHA, Abdulrasaq"

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    DETERMINANTS OF ACCOUNTING STUDENTS’ ACADEMIC PERFORMANCE OF PUBLIC UNIVERSITIES IN KWARA STATE
    (Osogbo Journal of Management, 2016) OLANIYI, Taiwo Azeez; ADETOYAN, Emmanuel Sunday; MUSTAPHA, Abdulrasaq
    Students’ who were provided with the same facilities, taught by the same lecturers and used the same study modules differ in terms of academic performance the trend of which are subject of different factors which also vary from students to student. This study examines the factors that influence academic performance of accounting students in public Universities in Kwara state, Nigeria. Specifically, the study evaluates impact of lecturer‘s ability to impact knowledge, effect of personal factors, physical and environmental factors on academic performance of accounting students. The study employed Krejciean and Morgan’s table to select 250 respondents from University of Ilorin and Kwara State University for 2014/2015 academic session. Structured open- ended questionnaire was used to obtained primary data used while ordered logistic regression analysis was used to analyze responses on core factors as specified in the model. The result revealed a significant positive relationship between lecturer’s ability, class attendance, class size, study hour, course unit loading, accommodation and student academic performance while internet facility give a negative significant relationship with students’ academic performance. Based on these findings, it was recommended that student should increase their study hour per day, University internet facility should be restricted from certain social sites so as to prevent student abuse, class attendance should be strictly taken into consideration when preparing students list for examination purpose. Frequent training, workshop and seminars should be continued for lecturers so as to increase their lecturing skill and professionalism
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    IMPACT OF TAX TOUTING ON INTERSTATE ROAD TRANSPORT SERVICE DELIVERY IN KWARA STATE, NIGERIS
    (ILORIN JOURNAL OF ACCOUNTING, 2016) OLANIYI, Taiwo Azeez; OLANIPEKUN, Adebisi Abdulrasaq; MUSTAPHA, Abdulrasaq
    This study examines the impact of tax touting on interstate road transport service delivery in Kwara State through the use of survey research design via primary data obtained from questionnaire administration. The data was analyzed with the aid of Ordered Probit Regression, Z-test and ANOVA after ascertaining the internal consistency and reliability of the data using Cronbach Alpha which gave an acceptance value of 0.7170. The study finds and concludes that tax touting has negative impact (coeff=-0.12685) on interstate road transport service delivery in Kwara State, while payment of Local Government Dues (LGD) and Transport Union Dues (UD) also have negative impacts (-0.3023 and -0.3031 respectively) on ITSD. Contrarily, National Committee against Touting (NCAT) has a positive but insignificant impact on ITSD, indicating that NCAT has not been able to curb the activities of tax touts from illegal extortion of tax payers. The study recommends the discontinued use of third party (consultants) for collection of taxes and levies, strict enforcement of the law establishing NCAT and the committee should be empowered legally and with man and material resources to eradicate tax touting, eases the transport system, create public convenience, raise the standard of living and economic growth in Nigeria.
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    RISK DISCLOSURE PRACTICES OF DEPOSIT MONEY BANKS IN THE PRE AND POST IFRS IMPLEMENTATION ERA
    (LASU Journal of Management Science, 2019) SANNI, Mubaraq; MUSTAPHA, Abdulrasaq; OGUNWOLE, Paul B.
    Globally, the high rate of corporate failures and the resulting lack of public confidence in financial reporting practice is no doubt a product of poor market discipline and risk disclosure practice, which has become a universal phenomenon engaged by managers of both developed and emerging economies. This study investigates empirically the difference in the levels of market discipline and risk disclosure practice of Listed Deposit Money Banks (DMBs) during the pre and post International Financial Reporting Standard(IFRS) implementation era in Nigeria using the Ex-post facto research design. Secondary data was employed as the method of data collection to extract information from the annual reports of the twelve listed deposit money banks for eleven years (2007-2017). This information was statistically analyzed using the Wilcoxon Signed Rank test. The study found that there exists significant difference in the level of market discipline and risk disclosure practice in the pre and post IFRS implementation era (Z= -3.361, p-value < 0.01).The study concluded that Listed DMBs disclose more information on credit risk and market discipline during the post IFRS era when compared to the era before IFRS. The study therefore recommends that regulatory bodies should put in place stringent policies and incentives to ensure that locally listed banks also disclose information relating to market risks.