Browsing by Author "Muhammed Lawal Subair"

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    board ethnicity and sustainability Reporting
    (Copernican Journal of Finance & Accounting, 2022-10-16) Hope Osayantin Aifuwa; Muhammed Kamaldeen Usman; Muhammed Lawal Subair; Gideon Temidayo Philip; Kerimu Hussien
    The aim of this study is to investigate the relationship between board ethnicity and sustainability reporting of listed deposit money banks in Nigeria from the period 2013–2020. The study examined the impact board members’ interaction from major and minor ethnic groups have on the sustainability reporting of listed deposit money banks. Secondary data was collected from annual reports and account of listed deposit money banks from the Nigeria Stock Exchange website. Results from the panel least squares regression revealed that the proportion of directors from HAUSA ethnic group have a positive influence on sustainability reporting; while the proportion of directors from YORUBA ethnic group negatively affects sustainability reporting. Further more, on the example of major and minor ethnic groups, it was found that the presence of directors from HAUSA and YORUBA ethnic groups; and HAUSA, YORUBA, IGBO and MINOR ethnic groups have negative and significant impact on sustainability reporting of listed deposit money banks in Nigeria. The study concluded that banks should employ the services of directors from both major and minor ethnic groups to improve the extent of sustainability reporting. Also, financial institutions, specifically deposit money banks should increase the representation of directors from IGBO and MINOR ethnic groups
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    DETERMINANTS OF INTERNAL AUDIT EFFECTIVENESS OF TERTIARY INSTITUTIONS IN KWARA STATE
    (Journal of the Management Sciences,unizik, 2024-12-10) Saheed Lawal; Muhammed Lawal Subair; Olabisi Ogungbemi
    This study investigated the determinants of internal audit effectiveness (IAE) in tertiary institutions within Kwara State, Nigeria, focusing on the influence of top management support (TMS), internal auditor remuneration (IAR), auditor competence (IAC), IT integration, and external pressures. Given the critical role of internal audits in ensuring compliance, safeguarding assets, and promoting accountability, this study addresses significant challenges in Nigerian educational institutions, such as audit independence, remuneration disparities, and adapting to technological advancements. Through, correlation and regression analyses, the study revealed that IAR, IAC, and TMS are strong predictors of IAE. Specifically, a robust positive relationship exists between IAR and IAE, indicating that competitive salaries enhance auditor motivation and performance. Similarly, IAC is positively correlated with IAE, underscoring the need for continuous professional development to improve audit quality. TMS also positively influences IAE, emphasizing the importance of active support from top management in resource allocation and autonomy for the internal audit function. Although IT integration shows a positive correlation with IAE, its impact is not statistically significant, suggesting that effective utilization and integration of IT tools are crucial for realizing their full potential. The study recommends implementing competitive remuneration, ongoing training for auditors, and strong top management support, while focusing on optimizing IT systems. These findings provide valuable insights for improving internal audit practices and governance in Nigerian tertiary institutions and serve as a foundation for future research and policy development.
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    Influence of Accountability and Transparency on Operational Performance of Public Sector: Evidence from Kwara State Ministries
    (LAPAI INTERNATIONAL JOURNAL OFMANAGEMENT AND SOCIAL SCIENCES, 2023-12-16) Aminat Arike Ariyo-Edu; Ohize Ibrahim Rahji; Muhammed Lawal Subair
    This study examine the influence of accountability and transparency towards the performance of Public Sector: evidence from Kwara state ministries. A structured questionnaire was used as the primary approach for collecting data, with 489 respondents. Descriptive statistics, such as tables and percentages, were utilized to analyse the responses. The findings revealed that every member of the ministry's personnel have a comprehensive understanding of the concepts and essence of accountability and transparency. In addition, it was noted that the ministries included several kinds of accountability into their operational structure, resulting in substantial benefits in termsof integrity, responsibility, and efficient communication. Furthermore, the application of these principles significantly contributed to the reduction of fraud, financial mismanagement, and other anomalies within the industry. Based on these findings, this study recommends a widespread implementation of accountability principles in all public sectors to improve their overall effectiveness. Furthermore, it is imperative to introduce ongoing educational and training programs for public sector personnel to emphasize the advantageous impact of accountability and openness on the effectiveness of the organizations.