The role of auditors is highly important in today’s business environment as a result of the separation of ownership from control considering numerous shareholders in the companies. One of the areas that posed a challenge is where users of financial statements perceive the roles o...
Open access
Research Article10.9734/AJEBA/2019/46832
As the dawn of industrialization and globalization has begun in 1950s’, the initial victims are society and environment. In addition, external social responsibility programs tend to create a much stronger organizational commitment, which will move employees to get better performa...
Open access
Research Article10.9734/AJEBA/2019/46317
Currently, the significance of fair value in financial reporting is gaining momentum and current debates are moving in the trend of full fair value reporting. Small and medium-sized entities are not let off in this instance. The move to new reporting standards results in numerous...
Open access
Research Article10.9734/AJEBA/2018/46763
In knowledge economies, building technological capability is a continuous process, and as well as unarguably key to industrial policy development. Industry (economy)-wide learning has been linked to reduction in unit labor cost and overall production cost of goods and services. I...
Open access
Research Article10.9734/AJEBA/2018/46859
This study focused on entrepreneurial skill and opportunities utilization for sustainable development in Nigeria. The study adopted a purposive sampling and selected 316 SMEs. The study also adopted multi-stage sampling technique. Data collected were analysed with descriptive and...
Open access
Research Article10.9734/AJEBA/2018/46741
The increasing rate of business failure in Nigeria shortly after posting impressive results has raised the issue of earnings management to the forefront. This study examined the relationship between diverse performance measurements and earnings management in quoted manufacturing...
Open access
Research Article10.9734/AJEBA/2018/46578
The value system of Nigeria’s democratic process since 1999 may have been undermined by the absence of good governance in the country’s leadership stream. And despite the craze for unprecedented development in the country even as it dreams of becoming the 20th best economy in the...
Open access
Research Article10.9734/AJEBA/2018/44731
Aims: The paper examines the extent to which audit committee characteristics influence corporate governance disclosure level in the Nigerian deposit money banks. The characteristics examined are frequency of meetings, independence, financial literacy and gender diversity. Study D...
Open access
Research Article10.9734/AJEBA/2018/46100
The dynamic behaviour of macroeconomic stability indicators particularly their; evolution, interaction and interdependence, obviously cause shocks among themselves. This study is a multivariate time-series modelling and investigation of the interaction and pattern of causality am...
Open access
Research Article10.9734/AJEBA/2018/46515
The present study was carried out to examine the economics of agar-wood production and assess the financial viability of agar plantations in north-eastern Bangladesh (Barlekha Upazila, Moulvibazar District). Primary data were collected through structured questionnaire administere...
Open access
Research Article10.9734/AJEBA/2018/46068