Tag Archives: Determinant

Determinant of Audit Quality in Post IFRS and 2018 Code of Corporate Governance: Evidence from Nigeria (Published)

Audit quality is an issue of great concern in dealing with the confidence and credibility crisis that has engulfed the investment scene following collapse of many firms around the world as a result of outright fraud or fraudulent financial reporting. The study used panel data approach to investigate determinant of audit quality of firms listed in Nigerian Stock Exchange. Positivist research paradigm and Ex post facto research design was adopted. Thus secondary data was collected from sample of 14 firms purposively selected from non-financial firms from 2012 to 2019 resulting to 112 firm specific observations. Audit quality measured by accrual quality developed by Dechow and Dichev 2002 is the dependent variable.  Audit fee, audit independence, audit switching, audit effectiveness (audit firm size) constitute the independent variables. Result of the study revealed that about eleven percent variation in the audit quality of sampled firms was jointly explained by the independent variables used in the study. The beta coefficient of the variables showed that audit fee, audit independence, audit switching and audit effectiveness (audit firm size) is negative but not significant in influencing accrual level. This indicates that the independent variables by reducing accrual level increases audit quality. The study concluded that audit fee, audit independence, audit switching and audit effectiveness by reducing accrual level has positive but insignificant effect on audit quality of selected firms. The study affirms Agency theory that managers opportunistic behaviour can be reduced by a third party employed by the owners. The study among other things recommended that firms should review their policies particularly as it concerns their external auditors to ensure that there are no familiarity threats, real or perceived conflict of interest that will undermine their independence in carry out their services. there is also need to enforce recent regulations toward audit firm rotation or switching after the ten years’ period specified in the 2018 Code of corporate governance in order to reduce information risk and enhance audit quality.

Keywords: Audit fee, Capital market, Determinant, IFRS, Independence, audit effectiveness, audit switching

Determinants of Non-Adherence to Drug Regimen among TB Patients Attending a Specialist Hospital, Edo State Nigeria (Published)

Tuberculosis is one of the leading causes of death globally and in Nigeria that poses a threat. This study examine the determinants of non- adherence to drug regimen among TB patients in a Specialist Hospital, Edo state. The study adopted a descriptive research design. A simple random sampling technique was used in selecting the respondents of the study.  The data were collected through the use of questionnaire with reliability index of 0.78. The data collected were analyzed using descriptive statistics of frequency, simple percentage and inferential statistics (chi-square). The findings of the study revealed that 222 (56.6%) respondents do not adhere to drug regimen while 171 (43.5%) does. There was a significant relationship between distance of health facility (p=0.001), waiting time (p=0.000), absence of family support( p=0.000), forgetfulness (p=0.000) , individual’s occupation (p=0.000), improvement in TB symptoms( p=0.000) and non-adherence to TB drugs but client provider interaction and TB drug side effect do not have a significant relationship on non-adherence to TB drugs. The study recommends that government should make TB clinic should accessible by building and employing enough health workers. Also, families should be encouraged to support TB patients and TB patients on TB drugs should be educated on the needs to comply with drugs and not to discontinue it even when symptoms improve.

Keywords: Determinant, Drugs, Tuberculosis, non-adherence

Teacher Quality as Determinant of Students’ Academic Performance in Secondary Schools in Edo South Senatorial District of Nigeria (Published)

This study investigated teachers’ quality as determinant of students’ academic performance in secondary schools in Edo South Senatorial District of Nigeria. In pursuance of this course, four (4) research questions were raised and two of them were answered that were not hypothesized while two (2) hypotheses were formulated and tested at 0.05 level of significance. A correlational research based on survey research design was adopted. The population for this study consisted of 418 Mathematics and English Language teachers   in secondary schools in Edo South Senatorial District of Nigeria. Eighty-four (84) Mathematics and English Language teachers in secondary schools were sampled. The checklists titled: “Students’ Academic Performance Checklist (SAPC)” and Teacher Quality Checklist (TQC) were used for data collection. The analysis of the result was carried out using frequencies, percentages and Pearson Product Moment Correlation Coefficient. The results revealed that level of teacher quality in secondary schools in Edo South Senatorial District of Nigeria was high, there was average level of students’ academic performance in secondary schools in Edo South Senatorial District of Nigeria, Teacher quality and academic qualification had no significant influence on students’ academic performance. It was recommended among others that principals should ensure that the potentials of the teachers are well harnessed and utilized to reflect the true picture of their quality in the academic performance of students.

Keywords: Determinant, Students’ Academic Performance, Teacher Quality

Determinant and Implications of Working Past Retirement Age among Adult Working Population in Government Parastatals in South West Nigeria (Published)

The study examined the determinant factors and implications of working past retirement age among working population in government parastatals in south west Nigeria. The research was prompted by growing apprehension of many would-be retirees about the poor pension scheme and ugly experiences of retirees among other factors which pre-mediated their unwillingness to retire voluntarily or as at when due. The population of this study comprised of male and female employees of government ministries and parastatals in south west Nigeria. A sample of 300 personnel was selected through multi-stage sampling procedure which covers male and female workers. A validated instrument titled ‘Determinant and implications of Working Past Retirement Age Scale’ (DIWPRAS) was used to obtain data from the respondents. The reliability coefficient of the instrument was 0.68, using Pearson Product Moment Correlation. The data collected were analyzed using descriptive statistics to analyze the research questions. The results revealed that the negative perception of traumatic feelings, isolation, worrisome experiences by present retirees and pervasive corruption in the pension scheme among others are the reasons why some employees defer their retirement. The result also indicated that men prefer working past retirement age than their female counterpart due to men’s primary identification as economic provider. However, some experienced professionals are retained in workplaces beyond their retirement age because of their expertise and years of cognate experience. Appropriate recommendations were advanced in line with these findings.

Keywords: Adult Working Population, Determinant, Government Parastatals, Implications of Working, Past Retirement Age, South West Nigeria

Teachers Personnel Management as Determinant of Teacher Productivity in Secondary Schools in Delta State, Nigeria (Published)

The study investigated contribution of teacher personnel management to teacher productivity in Delta State Secondary School Two research questions and two main operational hypotheses guided the study. The study adopted co-relational survey research designed. The descriptive statistical tool of mean was used to answer research questions while the inferential statistical tool Pearson Product Moment Correlation (PPMC) was used to analyze the null hypothesis formulated. A total of 204 teachers from the 32 Senior Secondary Schools were sampled using stratified random sampling technique. Data collected through a validated and well structured instrument. Result show that determinant variables (Teachers’ Personnel Management and Management strategies) significantly predict teacher productivity. Based on the findings, the study recommends among others, that management should provide all motivational incentive to boost work performance of teachers in secondary schools.

Keywords: Determinant, Personnel management, Teachers’ Productivity and Secondary Schools