Improving Audit Quality: The Contribution of Auditor Experience, Time-Budget Pressure Management, and Competency Development

This study aims to analyze the influence of auditor experience, time budget pressure, and auditor competence on audit quality. The research is motivated by the increasing number of financial reporting fraud cases, which have raised public concerns regarding the integrity Read More …

Fuel Subsidy Expenditures and the Challenges of Economic Development in Nigeria, 2011-2024

Fuel Subsidy Expenditures and the Challenges of Economic Development in Nigeria, 2011-2024 Recently, the fuel subsidy removal mantra has generated heated arguments among the scholars and the stakeholders in Nigerian political milieu. The centripetal and centrifugal positions of the scholars Read More …

THE INFLUENCE OF INTERNAL CONTROL AND HR COMPETENCE ON FINANCIAL REPORTING QUALITY THROUGH DIGITALIZATION

This study investigates the influence of internal control systems and human resource competence on the digitalization of financial reporting, and their subsequent impact on financial reporting quality within the banking sector. The research was driven by observed weaknesses in the Read More …