Uket Ewa

Cross River University of Technology · accountancy

This study examined the effect of forensic accounting techniques on fraud prevention in Nigeria. The study adopted the ordinary least square technique to assess specifically, the effect of computer assisted audit techniques, Ratio Analysis techniques and Trend Analysis technique on fraud detection/prevention in Nigerian banks. The outcome of the st...

This study focused on evaluating public sector audit quality on public expenditure management in Nigeria. Qualitative and quantitative research was applied and data analysed using SPSS and NVivo 10. The F-statistics of 37.611, 27.644 and 27.218 explains the variations as adequate and significant at p <0.000. The R ratios of 0.621, 0.562 and 0.559 i...

The study evaluated forensic accounting techniques on fraud management in the public sector MDAs in Nigeria. Arising from the rise in corruption in Nigeria evidenced in the Transparency International latest corruption perception index of Nigeria and the fact that the public sector constitutes a larger part of the economy in Nigeria, the study was u...

Implementation of self-assessment policy is seen as enhancing tax revenue generation, reducing operational cost and operating in line with international best practices. This study was designed to appraise the self-assessment tax policy in Nigeria by exploring income streams from CIT, PPT, VAT against GDP (at current basic prices) and annual budgets...

The study was to determine the prevalence of creative accounting practice, motive, and techniques employed among Public Limited Companies in Nigeria. The data obtained from professional accountants in public practice was analyzed using descriptive statistical techniques. All the respondents admitted to having encountered the practice among their cl...

Original Research Article The major objective of this study is to determine the impact of the self-assessment system of taxation on tax revenue in Nigeria. It was prompted by the major change and liberalisation in self-assessment system of tax administration in Nigeria in 2011. The study employed ex post facto experimental design to evaluate the di...

The study evaluated the application of forensic accounting techniques in preventing/detecting fraudulent practices in commercial banks in Nigeria by specifically assessing the impact of commercial data mining, ratio analysis and trend analysis techniques in fraud detection/prevention. With the aid of descriptive statistics and Ordinary Least Square...

The study explores the relationship between fraud incentive, financial pressure on employees, and rationalization / verbalization (behavior) of employees at the level of public service fraud and productivity. Data for the study was collected from 200 randomly identified public servants in the Nigerian public service from the 36 Ministries, Departme...

This study examined the effect of Microfinance Banks on the development of Small and Medium Scale Enterprises in Nigeria. This study was specifically meant to assess the extent to which microfinance banks loans and advances, investments and deposit mobilization affect the productivity of SMEs in Nigeria. The study employed the ex-pose facto researc...

There has been conflicting preposition as to the extent of tax contribution to the development of Nigerian economy. This study is to determine the impact of taxation proceeds on the development of Nigerian economy. The study explored the impact of three tax income streams – Income tax from companies’ profits, income tax from petroleum companies pro...

The Nigerian state has witnessed exponential increase in corruption and various anti-graft agencies have been established by government to curb this malaise which has branded the Nigerian state and its citizens all over the world as corrupt. The agencies have over the years been criticized as not being effective and a militia of government in power...

We examined the effect of financial deepening on economic growth in Nigeria using time series data from 1981 to 2017. To carry out this study, we used Ratio of Money Supply to GDP, Ratio of Credit to the private sector to GDP, Money supply and Interest Rate Spread as proxy for financial deepening; and gross domestic growth rate as our endogenous va...

This study examined the effect of public expenditure on economic development in Nigeria for the period 2000–2015. Ordinary Least Square (OLS) multiple regression model was employed on the perceived causal relationship between public expenditure and economic development. The study revealed that capital expenditure on Economic Services and recurrent...

This study examined the relationship between trade liberalization and economic growth proxied by gross domestic growth rate in Nigeria. The study specifically assessed whether there is a long run and short run causal relationship running from trade liberalization to economic growth in Nigeria. Trade liberalization was measured using trade openness,...

The objective of this study was to examine the effect of employee dishonesty and fraud on profitability of manufacturing firms in Nigeria. The ordinary least square model estimation technique was used to analyse the relationships between kickbacks, cash theft and firm profitability as measured by EPS. The results shows that kickbacks and cash theft...

The crash of crude oil price has devastated Nigerian economy being a monoproduct economy. The nation’s reserves have dropped and the Central Bank is finding it difficult to meet its import demands. There is agitation from investors and the IMF to devalue the currency to stimulate economic growth, encourage export and discourage import. The public t...

This study looked at the problem of how and to what degree the Nigerian stock market responds to the changes in macroeconomic variables. This study examined the effect of selected macroeconomic on the performance of the Nigerian capital market, utilizing time series data covering the period from 1985 to 2013. The study employed the Error Correction...

The Central Bank of Nigeria introduced cashless policy initiative to accomplish two main macro-socio-economic policy objectives of increased convenience and greater financial inclusion in Nigeria. The study evaluates Nigeria cashless policy implementation using a four point Likert scale questionnaire administered to six hundred respondents. The res...

The collapse of morality and ethics for corruption, power and self-aggrandizement calls to question the action of public sector accountants who are in positions of authority. A four point Likert scale questionnaire was administered to one hundred accountants and auditors in the employ of the Cross River State public service to ascertain professiona...

As organizational culture is an important parameter for business survival and growth, effective management is expected to take into account not only the financial data as they are presented in business annual financial statements but the way culture affects quantitative and qualitative organizational variables. The study which adopted the ex-post f...

As organizational culture is an important parameter for business survival and growth, effective management is expected to take into account not only the financial data as they are presented in business annual financial statements but the way culture affects quantitative and qualitative organizational variables. The study which adopted the ex-post f...

This article explores the root causes of project abandonment in Tertiary Institutions in Nigeria. Structured questionnaires were distributed to targeted officials playing a role in the administration of project management in the Institutions, namely, bursars, internal auditors, directors of works, directors of physical planning, quantity surveyors...

The aim of this study was to determine the impact of bank board composition, top management equity interest and audit committee effectiveness on top management transparency on the performance of Banks in Nigeria. Data were collected from thirteen Nigerian banks using a Four Point Scale Likert questionnaire and analyses using percentages and ratios....

This study is a theoretical overview of retailing type of business in Nigeria and it encompasses characteristics and types of retail outlets, product-price decision variables, factors that favour their growth, legislative influences and the wheel of retailing. The other aspect is on how retailers or retail stores handle problems of customers’ compl...

Managing a change process is as vital as the change itself. In recent years, management scholars have explored the possibilities of employing the techniques of Organization Development (OD) to effect desired organizational changes. Properly diagnosing the change environment allows for the application of such strategic intervention techniques as rol...

Modern Human Resource Management came to replace in concept and practice what was previously personnel management. However, developments in the contemporary work environment had compounded the challenges facing the Human Resource Manager. This paper examined these challenges and provided workable suggestions to the 21st century manager.

The main objectives of Economic community of west African states (ecowas) were the eventual elimination of all tariffs and trade barriers between members, the establishment of a customs union, unified fiscal policy and co - ordination of regional policies in transport ,communication, energy and other infrastructural facilities. To be to achieve thi...

The aim of this study was to determine the impact of internal control design on banks' ability to investigate staff fraud and staff life style and fraud detection in Nigeria. Data were collected from thirteen Nigerian banks using a Four Point Likert Scale questionnaire and analyses using percentages and ratios. Multiple regressions were used in tes...