Department of Accounting

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Browsing Department of Accounting by Author "Adeyemi, S.B"

Now showing 1 - 9 of 9
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    Open Access
    Audit Quality, Corporate Governance and Firm Characteristics in Nigeria
    (2010-05) Adeyemi, S.B; Fagbemi, T.O
    The major corporate collapses and related frauds which occurred in Nigeria and around the world have raised doubts about the credibility of the operating and financial reporting practices of quoted companies in Nigeria. This stirred a number of professional and regulatory organizations to recommend reforms that will improve transparency in financial reporting and thereby increase audit quality and corporate governance practices. Although evidence of corporate governance practices and audit quality exists from developed economies, very scanty studies have been conducted in Nigeria where corporate governance is just evolving. Therefore, this study provides evidence on corporate governance, audit quality, and firm related attributes from a developing country, Nigeria. Logistic regression was used in investigating the questions that were raised in the study. Findings from the study show that ownership by non-executive director has the possibility of increasing the quality of auditing. Evidence also exist that size of the company and business leverage are important factors in audit quality for companies quoted on the Nigerian Stock Exchange. The study suggests that the composition of non-executive directors as members of the board should be sustained and improved upon in order to enhance audit quality.
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    Open Access
    Comparative Study of Pupils' Academic Performance between Private and Public Primary Schools
    (2014) Adeyemi, S.B
    This paper compares pupils’ academic performance between the private and public primary schools. The sample,made up of 240 pupils were randomly selected from the private and public primary schools in Ilesa East and WestLocal Government Council Areas of Osun State, Nigeria. Two instruments were used. A structured questionnaireand Pupils’ Achievement Test (PAT) in three core-subject areas of the Primary School Curriculum namely: EnglishLanguage, Mathematics and Social Studies. While the questionnaire was used to collect relevant bio- data of therespondents, the instrument on achievement tests (PAT) was used to collect data on students' performance in thethree subjects involved in the study. Data were analyzed using frequency count, simple percentages and Z-test.Results showed that pupils in the private primary schools performed better than their counterparts in the publicschools and therefore call for improvement in the public schools to enhance the learning opportunity of the vastmajority of pupils attending the public schools.
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    Open Access
    Corporate Governance: Board of Directors’ Independence in Emerging Economies
    (2015) Adeyemi, S.B; Akinteye, S.A; Udotfia, I.E
    Purpose: The board of directors remains an important corporate governance mechanism through which the shareholders can exercise control over the activities of the firm, monitor and exercise oversight over the top executives and managers. In order to achieve this objective, the board of directors must be independent. This paper provides evidence using data from Nigeria on the degree of independence of the boards of directors of listed firms. Design/methodology/approach: The research employs the qualitative design using a cross sectional two-stage interview consisting of an initial and follow up process. Findings: Using concept mapping mindset and qualitative data analytical tools, the study finds that the boards of directors of the listed firms were independent and active. They functioned as an active corporate governance mechanism, exercising control and oversight over the affairs of the firms and their top executives. Research Limitations/implications: A potential limitation of this study could be the use of a small sample size of six Boards of Directors and biases associated with an opinionaire. The findings of the study may not be generalizable, beyond emerging economies. Originality/ Value: This research paper applies qualitative research method to examine the indicators of board independence in listed firms. It identifies the gap in legal framework codification and makes a case for non-proliferation of codes of corporate governance in emerging economies. It provides assurance of the relative independence of the board of directors in the listed firms studied, thereby expanding the body of literature in the research domain.
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    Open Access
    Declarative Knowledge and Students’ Academic Achievement in Map Reading
    (Taylor & Francis Online, 2017) Adeyemi, S.B; Cishe, E.N
    This study seeks to determine which of the learning strategies-cooperative or individualistic, would effectively promote students’ acquisition of declarative knowledge in map work. The study employs pretest, posttest, control group, quasi-experimental design. Participants comprised 164 senior secondary II (SSII) geography students (109 boys and 55 girls) drawn by intact class method from three secondary schools. Two hypotheses were tested at 0.05 level of significance. Data was analysed using ANCOVA. Treatment had a significant main effect on students’ declarative knowledge DKAT [F (2, 163) = 75.679, p<0. 05]. Cooperative Strategy was most effective for the dependent measure. It was also found that numerical ability had a significant main effect on students’ acquisition of declarative knowledge, with high numerical ability subjects performing better than their average and low ability counterparts. The study concludes that declarative knowledge in map work could be better taught through the cooperative learning strategy, considering students’ numerical abilities.
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    Open Access
    Effects of Cooperative and Individualistic Learning Strategies on Students’ Map Reading and Interpretation
    (2016) Adeyemi, S.B; Cishe, E.N
    Current conventional methods of teaching Geography in Nigeria has not improved students’ performance in the subject. Hence, there is the need to expose students to other learning strategies that can improve their performance in map reading and interpretation. This study conceptualised relative effects of cooperative and individualistic learning strategies on secondary school students’ achievement in map reading and interpretation. The study employs pretest, posttest, control group, quasi-experimental research design. Subjects comprised 164 senior secondary II (SSII) geography students, made up of 109 boys and 55 girls, drawn from three secondary schools in Ilesa East and West Local Government Areas of Osun State, south-west, Nigeria. Three instruments were used to collect the requisite data – Numerical Ability Test (NAT), Map Reading and Interpretation Achievement Test (MARIAT) and Treatment Implementation Guides on Cooperative, Individualistic and the Conventional learning strategies. Three null hypotheses were formulated and tested at 0.05 level of significance. Data collected were analysed using ANCOVA, Multiple Classification Analysis (MCA) and Scheffe Post-hoc Analysis. Treatment had a significant main effect on students’ map reading and interpretation [F (2, 163) = 35.181, p < 0.05]. Cooperative learning strategy was the most effective for the dependent measure. It was also found that numerical ability had a significant main effect on the dependent measure [F(2,163)=16.949; p<0.05], with high numerical ability subjects performing better than their average and low ability counterparts. Results also showed that gender has no significant main effect in map reading and interpretation as revealed by table 1 [F (1,163)=0.566; p>0.05]. It was concluded that the cooperative learning strategy was more effective in improving students’ achievement in map reading and intrpretation. Also, high numerical ability subjects performed better than those in the average and low numerical ability groups. Gender has no influence on students’ achievement in map work. It was recommended that geography teachers be given on-the-job training in the use of cooperative learning strategy in classes, and that remedial classes should be organised for students with poor mathematical background. Geography teachers are enjoined to encourage students, particularly the females to show more interest in the study of geography through pieces of advice and the stimulating ways they handle the subject amongst others.
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    Open Access
    The Impact of Audit Independence on Financial Reporting: Evidence from Nigeria
    (2011) Adeyemi, S.B; Okpala, O
    This research was carried out in order to examine the impact of audit independence on financial reporting in Nigeria. The study aimed at examining, investigating and ascertaining the interaction between audit quality and corporate financial reporting in Nigeria. Hence, the study is a movement towards improving the quality of audit practice in Nigeria. In conducting this research both primary and secondary data were used. The study captured the opinions of respondents including auditors, shareholders, brokers, analysts, regulators, management, academics and others users of financial information. The primary data were got from three hundred and fifty returned and usable copies of questionnaire, while the secondary data were generated from the financial statements of forty annual reports of companies quoted on the Nigerian Stock Exchange. The data gathered were used to test the research hypotheses and answer some of the research questions. The study found a significant and positive relationship between audit quality and the quality of financial reporting.
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    Open Access
    Institutional Factors as Predictors of Students' Academic Achievement in College of Education in South Western Nigeria
    (2014) Adeyemi, A.M; Adeyemi, S.B
    The enhancement of the academic achievement of the Nigerian students has continued to engage the attention of educational practitioners and policy makers. This paper investigated institutional factors as predictors of students’ academic performance in Colleges of Education in South-Western Nigeria. The study employed the ex post facto design using a survey design and a multiple regression model. The samples used for the study consisted of 1,100 (200 and 300 levels) National Certificate of Education (NCE) students in Federal, State and Private NCE-awarding institutions in South Western Nigeria, using stratified sampling techniques. The validated research instruments used for the study had the following psychometric properties: Cronbach alpha (α) [0.79 (students) and 0.73 (lecturers); Guttman split-half 0.78 (students) and 0.71 (lecturers; and Spearman-Brown equal length results were 0.69 (students) and 0.70 lecturers)]. The study found that a number of institutional factors: student-teacher-ratio, lecturers’ interest and commitment, school calendar stability and to a lesser extent, teaching method, were significant predictors of students’ academic achievement in the colleges of education sampled. On the other hand, school leadership, school plant and library facilities were not found to be significant predictors of academic achievement. The study proffered a number of recommendations to improve the quality of educational policy outcomes geared towards improving students' educational performance and hence enhance the achievement of national economics goals.
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    Open Access
    Institutional Factors as Predictors of students' academic achievement in Colleges of Education in South Western Nigeria
    (2014-10) Adeyemi, A.M; Adeyemi, S.B
    The enhancement of the academic achievement of the Nigerian students has continued to engage the attention of educational practitioners and policy makers. This paper investigated institutional factors as predictors of students' academic performance in Colleges of Education in South-Western Nigeria. The study employed the ex post facto design using a survey design and a multiple regression model. The samples used for the study consisted of 1,100 (200 and 300 levels) National Certificate of Education (NCE) students in Federal, State and Private NCE-awarding institutions in South Western Nigeria, using stratified sampling techniques. The validated research instruments used for the study had the following psychometric properties: Cronbach alpha (a) [0.79 (students) and 0.73 (lecturers); Guttman split-half 0.78 (students) and 0.71 (lecturers; and Spearman-Brown equal length results were 0.69 (students) and 0.70 lecturers)]. The study found that a number of institutional factors: student-teacher-ratio, lecturers' interest and commitment, school calendar stability and to a lesser extent, teaching method, were significant predictors of students' academic achievement in the colleges of education sampled. On the other hand, school leadership, school plant and library facilities were not found to be significant predictors of academic achievement. The study proffered a number of recommendations to improve the quality of educational policy outcomes geared towards improving students' educational performance and hence enhance the achievement of national economics goals.
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    Open Access
    Perceived Relationship between Corporate Capital Structure and Firm Value in Nigeria
    (Centre for Promoting Ideas, USA, 2011) Adeyemi, S.B; Oboh, C.S
    This study examined the empirical effects of corporate capital structure (financial leverage) on the market value of a selection of firms listed on the Nigerian Stock Exchange. Both primary and secondary data were obtained for analysis employing both descriptive and inferential statistics for analysis. A sample size of 150 respondents and 90 firms were selected for both primary data and secondary data respectively. Descriptive statistics was used to analyse the primary data, while Chi-Square was used to draw inference of perceived relationship between capital structure and firm value. The results of the study suggested that a positively significant relationship exists between a firm’s choice of capital structure and its market value in Nigeria. The study suggested that listed firms in Nigeria should strategically plan and manage their capital structure in order to maximize their market values