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Conference Presentations by hilary nosiri

Research paper thumbnail of FORENSIC ACCOUNTING AND TAX FRAUD DETECTION IN THE NIGERIAN PUBLIC SECTOR

Taxation, Social Contract and Economic Development. Proceedings of 4th Annual International Academic Conference of the Chartered Institute of Taxation of Nigeria (CITN), 2021

Financial fraud had for long been seen as a menace that led to the collapse of many organizations... more Financial fraud had for long been seen as a menace that led to the collapse of many organizations in the world. The Federal Government in a bid to reduce the cases of financial fraud, established many anti-graft agencies but yet the efforts seemed not to have yielded any results. Recently, the Federal Government approved the establishment of a new anti-graft agency, “The Proceeds of Crime Recovery and Management Agency. This goes to buttress that the issue of financial fraud, tax fraud inclusive has overwhelmed the government. Forensic accounting has been conceived as one of the most effective ways of reducing cases of tax fraud in Nigeria. Forensic accounting and tax fraud in the public sector was examined. The results showed that forensic accounting reduces the occurrence of tax fraud in the public sector and recommended that forensic accounting should be adopted by the public sector to meet up with the demand of technology.

Papers by hilary nosiri

Research paper thumbnail of Audit Quality and Value Relevance of Listed Deposit Money Banks’ Financial Report in Nigeria

IDOSR JOURNAL OF HUMANITIES AND SOCIAL SCIENCES, Jan 11, 2023

This study examined the effect of audit quality on value relevance of commercial banks' financial... more This study examined the effect of audit quality on value relevance of commercial banks' financial report in Nigeria. The study employed ex post facto research design. Data for analysis was gotten from the published financial reports of 13 listed commercial banks spanning a period of 5 years (2017 to 2021). The Ordinary Least Square (OLS) method using multiple regression model was used to analyze the data generated with the aid of Statistical Package for the Social Sciences (SPSS Version 20). Findings from the study revealed that Audit fee has a positive significant effect on value relevance of reported earnings per share of the listed commercial banks in Nigeria. Further findings revealed that Audit firm size has a positive insignificant effect on value relevance of reported earnings per share of the listed commercial banks in Nigeria and finally, it was revealed that Audit tenure has a positive insignificant effect on value relevance of reported earnings per share of the listed commercial banks in Nigeria. Based on the findings the study recommends that, commercial banks should endevour to balance the costs of audit by paying prudent fee for audit services such that it will not impede or influence the external auditors judgement on the reported financial figures in order to minimize the risk of reduced independence. Such practices if not considered that lead to audit risk of poor judgement that might distort the value relevance of financial reports of the banks thus; lead to a situation where investors base there judgement on reported earnings figures that are inappropriate.Also, commercial banks should not maintain the services of a particular audit firm over a long period of time as this impedes the quality of audit service offered as a result of the familiarity is developed between the audit firm and client overtime.

Research paper thumbnail of Financial Transparency and Financial Performance of Listed Manufacturing Firms in Nigeria

IDOSR JOURNAL OF ARTS AND MANAGEMENT

The study examined the effect of financial transparency on the performance of listed manufacturin... more The study examined the effect of financial transparency on the performance of listed manufacturing firms in Nigeria. To achieve the objective of the study, descriptive research design was adopted. The data were collected through primary source with the aid of wellstructured questionnaire. The sample of the study was 250 respondents purposively selected from five listed manufacturing firms located in South East Nigeria. The data collected from these respondents were analyzed using multiple regression analysis and the following findings were revealed; (i) Ownership structure, board of directors and timeliness of information have positive and significant effect on profitability of listed manufacturing firms in Nigeria, (ii) Ownership structure, board of directors and timeliness of information have positive and significant effect on accountability of listed manufacturing firms in Nigeria and (iii) Ownership structure, board of directors and timeliness of information have positive and si...

Research paper thumbnail of Addressing the under-reporting of adverse drug reactions in public health programs controlling HIV/AIDS, Tuberculosis and Malaria: A prospective cohort study

PloS one, 2018

Adverse Drug Reactions (ADRs) are a major clinical and public health problem world-wide. The prom... more Adverse Drug Reactions (ADRs) are a major clinical and public health problem world-wide. The prompt reporting of suspected ADRs to regulatory authorities to activate drug safety surveillance and regulation appears to be the most pragmatic measure for addressing the problem. This paper evaluated a pharmacovigilance (PV) training model that was designed to improve the reporting of ADRs in public health programs treating the Human Immunodeficiency Virus (HIV), Tuberculosis (TB) and Malaria. A Structured Pharmacovigilance and Training Initiative (SPHAR-TI) model based on the World Health Organization accredited Structured Operational Research and Training Initiative (SOR-IT) model was designed and implemented over a period of 12 months. A prospective cohort design was deployed to evaluate the outcomes of the model. The primary outcomes were knowledge gained and Individual Case Safety Reports (ICSR) (completed adverse drug reactions monitoring forms) submitted, while the secondary outcom...

Research paper thumbnail of Internal Control Activities and Risk Assessment Effect on the Operations of Quoted Banks in the Nigerian Stock Exchange

IDOSR JOURNAL OF ARTS AND MANAGEMENT

Banks are more likely to fail from operational risk than from credit risk, and internal control a... more Banks are more likely to fail from operational risk than from credit risk, and internal control at banks create operational risk losses. This study investigated internal control activities and risk assessment on operational risk of quoted banks in Nigeria. 16 quoted banks from 2013- 2020 were studied based on the 2012 banking reform on corporate governance by the then CBN governor Sanusi Lamido Sanusi’s “Project Alpha Initiative” (PAI).The analysis carried out included pooled OLS regression, fixed and random effect and Hausman tests utilizing E-View 9 software. The findings showed that internal control activities has a negative correlation and internal control risk assessment has positive significant effect on operational risk. The researchers therefore recommend that internal check of staff at banks should be sustained as there was an inverse relationship between internal check and operational risk at banks. Penalties should be spelt out for banking staff who are non-compliant with...

Research paper thumbnail of Forensic Accounting and Tax Fraud Detection in the Nigerian Public Sector

Social Science Research Network, Jan 30, 2021

Financial fraud had for long been seen as a menace that led to the collapse of many organizations... more Financial fraud had for long been seen as a menace that led to the collapse of many organizations in the world. The Federal Government in a bid to reduce the cases of financial fraud, established many anti-graft agencies but yet the efforts seemed not to have yielded any results. Recently, the Federal Government approved the establishment of a new anti-graft agency, “The Proceeds of Crime Recovery and Management Agency. This goes to buttress that the issue of financial fraud, tax fraud inclusive has overwhelmed the government. Forensic accounting has been conceived as one of the most effective ways of reducing cases of tax fraud in Nigeria. Forensic accounting and tax fraud in the public sector was examined. The results showed that forensic accounting reduces the occurrence of tax fraud in the public sector and recommended that forensic accounting should be adopted by the public sector to meet up with the demand of technology.

Research paper thumbnail of Determination of Stockbrokers' Perceived Techniques for Mobilizing Nigeria Civil Servants to Invest in Shares

The study was aimed at finding out the techniques perceived by stockbrokers for mobilizing Nigeri... more The study was aimed at finding out the techniques perceived by stockbrokers for mobilizing Nigerian civil servants to invest in shares. Two research questions and two null hypotheses tested at 0.05 level of significance guided the study. The population of the study was all the 354 stockbrokers from the South-East geo-political zone of Nigeria. A structured questionnaire was used for data collection. The reliability of the instrument was established using Cronbach Alpha research technique which yielded the reliability co-efficient of 0.80. Out of 354 copies of questionnaire distributed to the respondents, 324 copies were returned and used for data analysis. Data collected for the study were analyzed using mean ratings for research questions and z-test for the null hypotheses. The major findings revealed amongst others that organizing seminar and workshops, holding talkshows, circulation of share subscription forms to various ministries, and information on various benefits associated ...

Research paper thumbnail of Stockbrokers’ Perceived Techniques for Mobilizing Nigerian Civil Servants to Invest in Shares

European Journal of Business and Management, 2014

The study was aimed at finding out the techniques perceived by stockbrokers for mobilizing Nigeri... more The study was aimed at finding out the techniques perceived by stockbrokers for mobilizing Nigerian civil servants to invest in shares. Two research questions and two null hypotheses tested at 0.05 level of significance guided the study. The population of the study was all the 354 stockbrokers from the SouthEast geo-political zone of Nigeria. A structured questionnaire was used for data collection. The reliability of the instrument was established using Cronbach Alpha research technique which yielded the reliability coefficient of 0.80. Out of 354 copies of questionnaire distributed to the respondents, 324 copies were returned and used for data analysis. Data collected for the study were analyzed using mean ratings for research questions and z-test for the null hypotheses. The major findings revealed amongst others that organizing seminar and workshops, holding talkshows, circulation of share subscription forms to various ministries, and information on various benefits associated with investment in shares were perceived as techniques for mobilizing Nigerian civil servants to invest in shares. Gender and years of experience do not have significant effect on the respondents' opinions. It was recommended amongst others that government should support all legitimate efforts towards boosting the purchasing powers of the Nigerian civil servants to enable them to invest in stock..

Research paper thumbnail of Stockbrokers' Perceived Techniques for Mobilizing Nigerian Civil Servants to Invest in Shares

The study was aimed at finding out the techniques perceived by stockbrokers for mobilizing Nigeri... more The study was aimed at finding out the techniques perceived by stockbrokers for mobilizing Nigerian civil servants to invest in shares. Two research questions and two null hypotheses tested at 0.05 level of significance guided the study. The population of the study was all the 354 stockbrokers from the SouthEast geo-political zone of Nigeria. A structured questionnaire was used for data collection. The reliability of the instrument was established using Cronbach Alpha research technique which yielded the reliability coefficient of 0.80. Out of 354 copies of questionnaire distributed to the respondents, 324 copies were returned and used for data analysis. Data collected for the study were analyzed using mean ratings for research questions and z-test for the null hypotheses. The major findings revealed amongst others that organizing seminar and workshops, holding talk-shows, circulation of share subscription forms to various ministries, and information on various benefits associated w...

Research paper thumbnail of FORENSIC ACCOUNTING AND TAX FRAUD DETECTION IN THE NIGERIAN PUBLIC SECTOR

Taxation, Social Contract and Economic Development. Proceedings of 4th Annual International Academic Conference of the Chartered Institute of Taxation of Nigeria (CITN), 2021

Financial fraud had for long been seen as a menace that led to the collapse of many organizations... more Financial fraud had for long been seen as a menace that led to the collapse of many organizations in the world. The Federal Government in a bid to reduce the cases of financial fraud, established many anti-graft agencies but yet the efforts seemed not to have yielded any results. Recently, the Federal Government approved the establishment of a new anti-graft agency, “The Proceeds of Crime Recovery and Management Agency. This goes to buttress that the issue of financial fraud, tax fraud inclusive has overwhelmed the government. Forensic accounting has been conceived as one of the most effective ways of reducing cases of tax fraud in Nigeria. Forensic accounting and tax fraud in the public sector was examined. The results showed that forensic accounting reduces the occurrence of tax fraud in the public sector and recommended that forensic accounting should be adopted by the public sector to meet up with the demand of technology.

Research paper thumbnail of Audit Quality and Value Relevance of Listed Deposit Money Banks’ Financial Report in Nigeria

IDOSR JOURNAL OF HUMANITIES AND SOCIAL SCIENCES, Jan 11, 2023

This study examined the effect of audit quality on value relevance of commercial banks' financial... more This study examined the effect of audit quality on value relevance of commercial banks' financial report in Nigeria. The study employed ex post facto research design. Data for analysis was gotten from the published financial reports of 13 listed commercial banks spanning a period of 5 years (2017 to 2021). The Ordinary Least Square (OLS) method using multiple regression model was used to analyze the data generated with the aid of Statistical Package for the Social Sciences (SPSS Version 20). Findings from the study revealed that Audit fee has a positive significant effect on value relevance of reported earnings per share of the listed commercial banks in Nigeria. Further findings revealed that Audit firm size has a positive insignificant effect on value relevance of reported earnings per share of the listed commercial banks in Nigeria and finally, it was revealed that Audit tenure has a positive insignificant effect on value relevance of reported earnings per share of the listed commercial banks in Nigeria. Based on the findings the study recommends that, commercial banks should endevour to balance the costs of audit by paying prudent fee for audit services such that it will not impede or influence the external auditors judgement on the reported financial figures in order to minimize the risk of reduced independence. Such practices if not considered that lead to audit risk of poor judgement that might distort the value relevance of financial reports of the banks thus; lead to a situation where investors base there judgement on reported earnings figures that are inappropriate.Also, commercial banks should not maintain the services of a particular audit firm over a long period of time as this impedes the quality of audit service offered as a result of the familiarity is developed between the audit firm and client overtime.

Research paper thumbnail of Financial Transparency and Financial Performance of Listed Manufacturing Firms in Nigeria

IDOSR JOURNAL OF ARTS AND MANAGEMENT

The study examined the effect of financial transparency on the performance of listed manufacturin... more The study examined the effect of financial transparency on the performance of listed manufacturing firms in Nigeria. To achieve the objective of the study, descriptive research design was adopted. The data were collected through primary source with the aid of wellstructured questionnaire. The sample of the study was 250 respondents purposively selected from five listed manufacturing firms located in South East Nigeria. The data collected from these respondents were analyzed using multiple regression analysis and the following findings were revealed; (i) Ownership structure, board of directors and timeliness of information have positive and significant effect on profitability of listed manufacturing firms in Nigeria, (ii) Ownership structure, board of directors and timeliness of information have positive and significant effect on accountability of listed manufacturing firms in Nigeria and (iii) Ownership structure, board of directors and timeliness of information have positive and si...

Research paper thumbnail of Addressing the under-reporting of adverse drug reactions in public health programs controlling HIV/AIDS, Tuberculosis and Malaria: A prospective cohort study

PloS one, 2018

Adverse Drug Reactions (ADRs) are a major clinical and public health problem world-wide. The prom... more Adverse Drug Reactions (ADRs) are a major clinical and public health problem world-wide. The prompt reporting of suspected ADRs to regulatory authorities to activate drug safety surveillance and regulation appears to be the most pragmatic measure for addressing the problem. This paper evaluated a pharmacovigilance (PV) training model that was designed to improve the reporting of ADRs in public health programs treating the Human Immunodeficiency Virus (HIV), Tuberculosis (TB) and Malaria. A Structured Pharmacovigilance and Training Initiative (SPHAR-TI) model based on the World Health Organization accredited Structured Operational Research and Training Initiative (SOR-IT) model was designed and implemented over a period of 12 months. A prospective cohort design was deployed to evaluate the outcomes of the model. The primary outcomes were knowledge gained and Individual Case Safety Reports (ICSR) (completed adverse drug reactions monitoring forms) submitted, while the secondary outcom...

Research paper thumbnail of Internal Control Activities and Risk Assessment Effect on the Operations of Quoted Banks in the Nigerian Stock Exchange

IDOSR JOURNAL OF ARTS AND MANAGEMENT

Banks are more likely to fail from operational risk than from credit risk, and internal control a... more Banks are more likely to fail from operational risk than from credit risk, and internal control at banks create operational risk losses. This study investigated internal control activities and risk assessment on operational risk of quoted banks in Nigeria. 16 quoted banks from 2013- 2020 were studied based on the 2012 banking reform on corporate governance by the then CBN governor Sanusi Lamido Sanusi’s “Project Alpha Initiative” (PAI).The analysis carried out included pooled OLS regression, fixed and random effect and Hausman tests utilizing E-View 9 software. The findings showed that internal control activities has a negative correlation and internal control risk assessment has positive significant effect on operational risk. The researchers therefore recommend that internal check of staff at banks should be sustained as there was an inverse relationship between internal check and operational risk at banks. Penalties should be spelt out for banking staff who are non-compliant with...

Research paper thumbnail of Forensic Accounting and Tax Fraud Detection in the Nigerian Public Sector

Social Science Research Network, Jan 30, 2021

Financial fraud had for long been seen as a menace that led to the collapse of many organizations... more Financial fraud had for long been seen as a menace that led to the collapse of many organizations in the world. The Federal Government in a bid to reduce the cases of financial fraud, established many anti-graft agencies but yet the efforts seemed not to have yielded any results. Recently, the Federal Government approved the establishment of a new anti-graft agency, “The Proceeds of Crime Recovery and Management Agency. This goes to buttress that the issue of financial fraud, tax fraud inclusive has overwhelmed the government. Forensic accounting has been conceived as one of the most effective ways of reducing cases of tax fraud in Nigeria. Forensic accounting and tax fraud in the public sector was examined. The results showed that forensic accounting reduces the occurrence of tax fraud in the public sector and recommended that forensic accounting should be adopted by the public sector to meet up with the demand of technology.

Research paper thumbnail of Determination of Stockbrokers' Perceived Techniques for Mobilizing Nigeria Civil Servants to Invest in Shares

The study was aimed at finding out the techniques perceived by stockbrokers for mobilizing Nigeri... more The study was aimed at finding out the techniques perceived by stockbrokers for mobilizing Nigerian civil servants to invest in shares. Two research questions and two null hypotheses tested at 0.05 level of significance guided the study. The population of the study was all the 354 stockbrokers from the South-East geo-political zone of Nigeria. A structured questionnaire was used for data collection. The reliability of the instrument was established using Cronbach Alpha research technique which yielded the reliability co-efficient of 0.80. Out of 354 copies of questionnaire distributed to the respondents, 324 copies were returned and used for data analysis. Data collected for the study were analyzed using mean ratings for research questions and z-test for the null hypotheses. The major findings revealed amongst others that organizing seminar and workshops, holding talkshows, circulation of share subscription forms to various ministries, and information on various benefits associated ...

Research paper thumbnail of Stockbrokers’ Perceived Techniques for Mobilizing Nigerian Civil Servants to Invest in Shares

European Journal of Business and Management, 2014

The study was aimed at finding out the techniques perceived by stockbrokers for mobilizing Nigeri... more The study was aimed at finding out the techniques perceived by stockbrokers for mobilizing Nigerian civil servants to invest in shares. Two research questions and two null hypotheses tested at 0.05 level of significance guided the study. The population of the study was all the 354 stockbrokers from the SouthEast geo-political zone of Nigeria. A structured questionnaire was used for data collection. The reliability of the instrument was established using Cronbach Alpha research technique which yielded the reliability coefficient of 0.80. Out of 354 copies of questionnaire distributed to the respondents, 324 copies were returned and used for data analysis. Data collected for the study were analyzed using mean ratings for research questions and z-test for the null hypotheses. The major findings revealed amongst others that organizing seminar and workshops, holding talkshows, circulation of share subscription forms to various ministries, and information on various benefits associated with investment in shares were perceived as techniques for mobilizing Nigerian civil servants to invest in shares. Gender and years of experience do not have significant effect on the respondents' opinions. It was recommended amongst others that government should support all legitimate efforts towards boosting the purchasing powers of the Nigerian civil servants to enable them to invest in stock..

Research paper thumbnail of Stockbrokers' Perceived Techniques for Mobilizing Nigerian Civil Servants to Invest in Shares

The study was aimed at finding out the techniques perceived by stockbrokers for mobilizing Nigeri... more The study was aimed at finding out the techniques perceived by stockbrokers for mobilizing Nigerian civil servants to invest in shares. Two research questions and two null hypotheses tested at 0.05 level of significance guided the study. The population of the study was all the 354 stockbrokers from the SouthEast geo-political zone of Nigeria. A structured questionnaire was used for data collection. The reliability of the instrument was established using Cronbach Alpha research technique which yielded the reliability coefficient of 0.80. Out of 354 copies of questionnaire distributed to the respondents, 324 copies were returned and used for data analysis. Data collected for the study were analyzed using mean ratings for research questions and z-test for the null hypotheses. The major findings revealed amongst others that organizing seminar and workshops, holding talk-shows, circulation of share subscription forms to various ministries, and information on various benefits associated w...