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Papers by Kehinde Adesina

Research Journal of Business & Economic Management, Dec 30, 2022

The spate of financial misappropriations and reckless spending of funds belonging to religious or... more The spate of financial misappropriations and reckless spending of funds belonging to religious organizations in Nigeria has attained worrisome heights. Fraud can occur in any organization, but Churches are extremely susceptible due to their trusting nature. This research seeks to find out the existence or otherwise of internal controls in sacred organizations. The research employs survey and literature review methodologies in evaluating the soundness or inadequacy of the internal control systems of Pentecostal Churches in Nigeria and at the global level. The research finds out that strong internal control systems were not in existence in these Churches. There was also no positive correlation between the trust reposed in Church officers and lower operating costs as officers could leverage on their trusted positions to exploit. The paper, therefore, suggests that good corporate governance should be extended to non-profit making organizations for more accountability, probity, and transparency.

The Journal of Internet Banking and Commerce, 2017

This study examines investment in education for economic development of Nigeria. Education has be... more This study examines investment in education for economic development of Nigeria. Education has been recognized globally as a veritable and strategic venture pivotal to economic transformation of any nation. The study made use of secondary data sourced from Ministry of Education, National Universities Commission (NUC) and Tertiary Education Trust Fund (TETFUND) and an Ordinary Least Square (OLS) regression method was used to analyze the data obtained to show the relationship between enrolments and funding. The result shows that the education sector contribute significantly to economic development as measured by the Gross Domestic Product although the sector is still underfunded most especially the basic and senior secondary levels in view of geometric increase in yearly enrollments and poor infrastructural facilities. The study recommends that the government at all levels should invest more in education and also collaborate with private sector through Private Public Partnership (PPP)...

ABC Journal of Advanced Research, 2016

The introduction of Treasury Single Account is as a result of numerous corrupt practices that exi... more The introduction of Treasury Single Account is as a result of numerous corrupt practices that exist in the Country’s public accounting system, lack of transparency and accountability. The paper assesses the positive effect of implementation of TSA on the Economy, the public accounting system and the undesired consequences on the liquidity base and performance of banking sector in Nigeria. We administered questionnaires to the Management staff of the ten banks selected for the study. We employed Chi-square as a statistical tool for analysis of the data. The results obtained confirmed that the implementation of Treasury Single Account in the public accounting system impacted negatively on the liquidity base and the performance of banking sector in Nigeria. We, therefore 7 recommend that CBN and the Government should come up with an arrangement to address the issue of TSA considering the impact of the activities as the important 9 factor for efficient management, control of government...

This study examined dividend policy and share price valuation in the Nigerian banks. The study wh... more This study examined dividend policy and share price valuation in the Nigerian banks. The study which covered a ten-year period made use of secondary data sourced from published financial statements of four major banks in Nigeria, namely; Access Bank, First Bank, United Bank for Africa and Guarantee Trust Bank. The study employed the Ordinary Least Square (OLS) regression model in the analyzing the data obtained. Findings from the study show that a significant positive relationship exist between earnings per share and market price. The study concluded that banks should put in place efficient and robust dividend policy and leverage on the new e-dividend payment initiative for a better performance. An amendment should be carried out on Company and Allied Matter Act (CAMA) 2004 as amended to compel any company with a total asset value in excess of N10billion to be listed on the Nigerian capital market with a view to attracting more investors.

Banks and Bank Systems, 2020

This study examines the importance of the application of forensic audit in controlling financial ... more This study examines the importance of the application of forensic audit in controlling financial frauds that ravage or threaten the soundness and business continuity of Deposit Money Banks (DMBs) in Nigeria. The study used survey design methods, and the primary data were obtained through the administration of structured questionnaire covering seventeen (17) banks out of twenty-two (22) Deposit Money Banks (DMBs) operating in the country, which is 77.3%. In this study, the Ordinary Least Squares (OLS) method was used to analyze and test hypotheses, and the findings showed that the involvement of qualified and experienced forensic auditors would not only contribute to the amelioration of financial frauds in DMBs, but would also lead to much-needed sanity in the banking sector of Nigeria. The study recommends that regulatory agencies, within the limits prescribed by law, mandate all the banks to create a special forensic department, managed by a professional forensic auditor, which wil...

This study examined dividend policy and share price valuation in the Nigerian banks. The study wh... more This study examined dividend policy and share price valuation in the Nigerian banks. The study which covered a ten-year period made use of secondary data sourced from published financial statements of four major banks in Nigeria, namely; Access Bank, First Bank, United Bank for Africa and Guarantee Trust Bank. The study employed the Ordinary Least Square (OLS) regression model in the analyzing the data obtained. Findings from the study show that a significant positive relationship exist between earnings per share and market price. The study concluded that banks should put in place efficient and robust dividend policy and leverage on the new e-dividend payment initiative for a better performance. An amendment should be carried out on Company and Allied Matter Act (CAMA) 2004 as amended to compel any company with a total asset value in excess of N10billion to be listed on the Nigerian capital market with a view to attracting more investors.

Research Journal of Business & Economic Management, Dec 30, 2022

The Journal of Internet Banking and Commerce, 2017

ABC Journal of Advanced Research, 2016

Banks and Bank Systems, 2020

This study examined dividend policy and share price valuation in the Nigerian banks. The study wh... more This study examined dividend policy and share price valuation in the Nigerian banks. The study which covered a ten-year period made use of secondary data sourced from published financial statements of four major banks in Nigeria, namely; Access Bank, First Bank, United Bank for Africa and Guarantee Trust Bank. The study employed the Ordinary Least Square (OLS) regression model in the analyzing the data obtained. Findings from the study show that a significant positive relationship exist between earnings per share and market price. The study concluded that banks should put in place efficient and robust dividend policy and leverage on the new e-dividend payment initiative for a better performance. An amendment should be carried out on Company and Allied Matter Act (CAMA) 2004 as amended to compel any company with a total asset value in excess of N10billion to be listed on the Nigerian capital market with a view to attracting more investors.