Browsing by Author "Yunus, Abdulrasheed Bolaji"

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    FINANCIAL CRIMES AND FORENSIC AUDITING: A STUDY OF NIGERIA CASES
    (Nigerian Journal of Banking and Financial Issues (NJBFI), 2025-03-01) Yunus, Abdulrasheed Bolaji; BILIQEES Ayoola Abdulmumin; Muhammed Lawal SUBAIR; ALKADRIYAR Sherifdeen; OJURONGBE, Olalekan Jubril
    Curbing the menace of financial crimes through forensic audit is imperative due to the global failure of statutory audit. This study examined financial and crimes forensic auditing evidence from Nigeria cases. This study employed a survey research method through the questionnaire. The data collected was analyzed using regression models. The research discovered that P–value = 0.00<0.05 level of significant and the regression line is CFCs = 0.335 + 0.746β1 + 0.042β2-0.078β3++ut. The study also found that data based collection and data mining are effective enough and capable of curbing financial crimes in Nigeria, although ratio analysis is weak in doing that. The research concluded that forensic audit techniques are effective in combating financial crimes in Nigerian private sector. This study recommended that forensic audit courses should be given a more spaces in the academic curricula of Universities to increase its awareness in Nigeria.
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    Information Technology Governance and Performance of SMES in Nigeria: Evidence from Ilorin Metropolis
    (Department of Public Administration University of Ilorin, Ilorin, Nigeria., 2024-06) Yunus, Abdulrasheed Bolaji; ABDULRAFIU, Dauda; MUHAMMED Lawal Subair; ALKADRIYAR Sherifdeen; OJURONGBE Olalekan Jubril; ABDULRASAQ Dauda AbdulBaki
    IT governance is one of the concepts that emerged recently and has become an important issue in the information technology arena especially regarding SMEs operations. Some organizations started with the implementation of IT governance in order to achieve the fusion between business and IT. Small and medium businesses account for the transition to a market economy while playing an important part in innovation, income generation and dynamism in economy and employment. This study examined Information Technology Governance and Performance of SMEs in Nigeria, generating data from selected SMEs in Ilorin Metropolis in Kwara State, Nigeria. The study used both primary data and secondary data. Primary data was gotten from the field while carrying out the research from selected SMEs while the secondary data were extracted from various literatures and annual reports available in the library as well as on the internet. Ordinal logit regression was used in testing the research hypotheses and the result revealed that there is a significant impact between portfolio management and SMEs performances. The study then concluded that SMEs should take into consideration their investment management as well as portfolio management in ensuring excellent outcome and achieving their mission and vision.
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    THE RELATIONSHIP BETWEEN INFORMATION TECHNOLOGY GOVERNANCE AND THE PERFORMANCE OF SMES IN NIGERIA: EMPIRICAL EVIDENCE FROM ILORIN, KWARA STATE
    (POLAC ECONOMIC REVIEW (PER) DEPARTMENT OF ECONOMICS NIGERIA POLICE ACADEMY, WUDIL-KANO, 2025-04-01) Yunus, Abdulrasheed Bolaji; Abdulrafiu, Dauda; Opefolu Francis Olatunji; Muhammed, Lawal Subair; Alkadriyar Sherifdeen
    One of these ideas that arose out of nowhere and became a significant concern in the field of information technology, particularly with regard to the operations of SMEs, is IT governance. To accomplish the integration of business and IT, some firms began by implementing IT governance. Small and medium-sized enterprises contribute significantly to innovation, revenue generation, economic dynamism, and job creation while also accounting for the shift to a market economy. Performance and its indicators have been categorized differently based on the methods and goals of the business. Using data from a subset of SMEs in Ilorin Metropolis, this study looked at the information technology governance and performance of SMEs in Nigeria. Both primary and secondary data were employed in the investigation. While the secondary data was taken from various literatures and annual reports that were available online and at the library, the primary data was obtained from the field during the research process from a selection of SMEs. The study hypotheses were tested using ordinal logit regression, and the results showed a strong relationship between the performance of SMEs and portfolio management. The study then came to the conclusion that in order to achieve their goals and achieve great results, SMEs need think about both portfolio management and investment management. As a result, the study suggests that when it comes to SMEs and IT governance, researchers and practitioners alike should adopt a more unique perspective of SMEs.