Browsing by Author "Saheed Lawal"

Now showing 1 - 7 of 7
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    Capital Reconstruction And Firm Value Of Listed Deposit Money Banks In Nigeria: A Conceptual Review.
    (Gombe journal of Adminstration and mangement, 2024-05-01) Abdulrasheed Jamiu Alabere; Saheed Lawal; Ajisafe Akeem Omotayo; Rabiu Sherifdeen Adebola
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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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    Effect Of Board Attributes On Corporate Tax Planning Among Listed Manufacturing Companies In Nigeria.
    (MALETE JOURNAL OF ACCOUNTING AND FINANCE, 2025-06-02) Saheed Lawal
    Ineffective governance structures, like excessively large boards and a lack of gender diversity, hinder decision-making and tax compliance, leading to suboptimal tax planning practices. This study examined the effect of board attributes on corporate tax planning among listed manufacturing companies in Nigeria using an ex-post facto research design and data from annual reports and financial statements for 2017 to 2023. The population of the study consists of listed manufacturing companies on the Nigerian Stock Exchange. There are 43 companies listed on the Nigerian Stock Exchange Market as of 31st December 2023.A census sampling technique was used to select the sample size for the study. Thus, the study filtered the sample firms using the following two-point filter. Thereafter, all firms that scaled the filter was selected using census sampling. Multiple regression analysis revealed that board size, CEO tenure, gender diversity, and board independence positively impact corporate tax planning. Based on the results presented, the study concludes that corporate board size, gender diversity, CEO tenure and board independence encourage tax planning practices. The study recommends women's participation on boards to promote effective tax planning. Diverse boards improve decision-making and innovation, while CEO tenure can reduce tax liability. Although the impact of women on tax planning is minimal, prioritizing independent directors is essential for influencing tax strategies effectively.
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    FINANCIAL DISTRESS AS A DETERMINANT OF CORPORATE TAX PLANNING STRATEGIES OF LISTED MANUFACTURING COMPANIES IN NIGERIA
    (POLAC MANAGEMENT REVIEW (PMR) DEPARTMENT OF MANAGEMENT SCIENCE NIGERIA POLICE ACADEMY, WUDIL-KANO, 2024-09-01) Abdulrasheed Alabere Jamiu; Saheed Lawal; Ogunwole Adeniyi Emmanuel; Olabode Kehinde Joseph
    Apparently, the persistence increase in tax rate, inadequacy of tax incentives and poor capital allowance across developing countries, particular Nigeria manufacturing companies which has consequently resulted into corporate tax planning strategies. As a result of this void, this study investigates financial distress as a determinant of corporate tax planning strategies of listed manufacturing companies in Nigeria. .. This study employed an ex-post facto research strategy; on the study date, 39 manufacturers of consumer and industrial goods were listed on the Nigerian Stock Exchange floor (Nigerian Stock Exchange Fact book, 2020). The study focused on 29 manufacturing enterprises between 2013 to 2020, a span of twelve years. Consequently, after eight years and 29 manufacturing companies, a total of two hundred and thirty-two (232) observations were made. In the light of result and findings of this study, it was discovered that financial distress has negative effect on corporate tax planning strategy. Therefore, this study recommends that Managers responsible for overseeing businesses in severe financial trouble need to consider the best strategy for preserving the business, which may be accomplished by lowering the obstacles the companies, must overcome in order to boost sales for manufacturing enterprises.
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    FIRM'S INNOVATIVENESS AND CORPORATE SUSTAINABILITY DISCLOSURE AMONG LISTED MANUFACTURING COMPANIES IN NIGERIA
    (FUDMA JOURNAL OF MANAGEMENT SCIENCES, 2024-06-01) Saheed Lawal; Olabode Kehinde Joseph; Ajisafe Akeem Omotayo; Ibrahim Isah
    This study examines the relationship between corporate sustainability disclosure and firm's innovativeness in Nigerian listed manufacturing companies. Specifically, to evaluate if there are significant difference between firm's complexity, technological infrastructure and corporate sustainability disclosure across listed manufacturing companies in Nigeria. Based on methodological perception, this study used a population of 76 companies with a sample size of 49, based on Krejcie and Morgan's (1970) formula. The Panel Corrected Standard Error (PCSE) result showed that there is no correlation between corporate sustainability disclosure (via the CSD proxy) and the complexity of the firm. This finding provides support for rejecting the null hypothesis, which holds that the complexity of the firm negatively significantly affects social disclosure. On the other hand The Generalized Least Square (GLS) result showed negative relation between technological infrastructures on corporate social disclosure. Consequently, this study finds that technological infrastructure has a major impact on the corporate sustainability disclosures made by Nigerian listed manufacturing businesses, rejecting the null hypothesis in the process. Accordingly, this study suggests that policymakers, in particular the Nigeria Exchange Group (NGX), should strengthen their policies, laws, and regulations to guarantee that manufacturing companies reveal information about the welfare of their workers as a result of the effects of their highly advanced technological assets and complex operating activities, which are adversely affecting workers.
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    INTERNAL AUDIT PRACTICES AND ORGANIZATION EFFECTIVENESS: INSIGHTS FROM SMES IN KWARA STATE
    (MALETE JOURNAL OF ACCOUNTING AND FINANCE, 2023-12-01) Saheed Lawal; Abdulkadri Toyin Alabi
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    MANAGEMENT ABILITY AS A DETERMINANT OF AGGRESSIVE CORPORATE TAX PLANNING PRACTICE OF LISTED MANUFACTURING COMPANIES IN NIGERIA
    (EKSU Journal of Management Research (EJMR, 2025-02-01) Saheed Lawal; Abdulrasheed Alabere Jamiu; Ogunwole Adeniyi Emmanuel
    Recently, the alarming rate of increased in tax rate across the developing nations have becoming more worrisome. This issue has become major concern in Nigeria manufacturing, which has consequently resulted into poor corporate tax planning. In the light of this issue, this study investigates management ability as a determinant of aggressive corporate tax planning practice of listed manufacturing companies in Nigeria. The research design used in this study was ex-post facto; as of the date of the study, 39 companies that manufacture consumer and industrial goods were listed on the floor of the Nigerian Stock Exchange (Nigerian Stock Exchange Fact book, 2020). The study concentrated on 29 manufacturing companies for a period of twelve years, from 2013 to 2020. Therefore, the total number of observations was two hundred and thirty-two (232), which is the product of 29 manufacturing companies and eight years. Based on the study's findings, listed manufacturing companies in Nigeria have a positive and significant link between their corporate tax planning approach and management ability (Manab) variable (1, 232) = 2.4889, β1 = 0.1393, p = 0.0135). At the significance level of 0.05, the probability value of 0.0135 is less than that. On this note, this study concludes that Managerial ability has significant positive impact on corporate tax planning strategy amongst listed manufacturing companies in Nigeria. Therefore, this study recommends that shareholders should place emphasis on the engagement of managers with higher-ability because they have capability to align corporate decisions with tax strategies and identify opportunity to increase the value of the company and maintain its sustainability.