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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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    BOARD DYNAMISM, FINANCIAL REPORTING QUALITY, AND FIRM SUSTAINABILITY OF QUOTED INDUSTRIAL GOODS IN NIGERIA
    (Al-Hikmah International Journal of Finance (AHIJoF), 2025-12-25) Muhammed Lawal, SUBAIR, PhD; Saheed LAWAL; Sodiq SALAUDEEN; Julianah Tango SAMSON; Jamiu MUSA
    This study examines the impact of board dynamics and financial reporting quality (FRQ) on firm sustainability within Nigeria’s industrial goods sector. It analyzes how board characteristics impact both FRQ and sustainability performance. The analysis was conducted using panel data, from eight firms listed on the Nigerian Stock Exchange, observed across a five-year period from 2020 to 2024. Data was analyzed using descriptive statistics, correlation analysis, and panel regression models (fixed-effects) to test the proposed relationships. The results revealed that board independence significantly enhanced sustainability performance, while gender diversity had a positive and significant influence on FRQ. Financial reporting quality itself exerted a robust effect on sustainability. Mediation analysis demonstrated that FRQ acts as a crucial partial mediator. Sub-sectorial comparisons highlighted notable disparities, with cement firms achieving higher average ESG scores than their chemical industry counterparts. The study recommends enforcing stronger governance policies mandating greater board independence and gender diversity to enhance transparency and bolster long-term resilience. This research provides empirical evidence on the mediating role of FRQ in the board-sustainability relationship, an area with limited research in emerging economies like Nigeria.
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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.
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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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    INSTITUTIONAL PRESSURE AND STRATEGIC COST MANAGEMENT IMPLEMENTATION IN NIGERIAN AGRICULTURAL FIRMS
    (Gusau Journal of Accounting and Finance, Vol.6, Issue 3, October, 2025, 2025) Muhammed Lawal, SUBAIR, PhD; Lawal, SAHEED; Sodiq SALAUDEEN
    This study investigates the influence of institutional pressures specifically regulatory policies, cultural norms and social expectations, and technological advancements on the implementation of strategic cost management (SCM) practices and their subsequent effect on decision-making in sustainable agricultural firms in Nigeria. A crosssectional survey design was adopted, using stratified and purposive sampling to collect primary data through structured questionnaires administered exclusively to respondents with vast knowledge and direct involvement in cost management practices across the 63 agricultural firms listed in the Nigerian Bulletin Index 2023, yielding 171 valid responses. The data were analysed using Partial Least Squares Structural Equation Modeling (PLS-SEM) in Smart-PLS 4.0. The results reveal that all three institutional pressures significantly and positively affect SCM implementation, with technological advancements showing the strongest influence (β = 0.685, p < 0.001), followed by regulatory policies (β = 0.462, p < 0.001) and cultural norms and social expectations (β = 0.420, p < 0.001). Reliability was generally acceptable, and discriminant validity was confirmed as all HTMT values remained below 0.85, although some AVE values fell below 0.5, indicating weaker convergent validity for certain constructs. The findings highlight the critical role of regulatory compliance, cultural alignment, and technology investment in enhancing SCM effectiveness among Nigerian agricultural firms. However, the cross-sectional design limits causal inferences, the sample of 63 firms restricts statistical power and generalizability beyond listed sustainable agricultural firms, and the observed measurement overlaps suggest that the instrument requires further refinement in future studies