Browsing by Author "Adigbole, E.A."

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    Board characteristics, audit firm choice and Environmental, Social and Governance Reporting in Environmentally Sensitive Listed Firms in Nigeria
    (Universite Felix Houphoute Boigny, Cote d’voire, 2025) Adigbole, E.A.; Musa, Y; Dikki, A.C; Abogun, Segun
    The study examined the role of board characteristics and audit firm choice in the Environmental, Social, and Governance (ESG) disclosure in the Nigerian companies. The variables included in the analysis included ESG disclosure which was measured by Global Reporting Initiative (GRI) framework; audit firm choice; and board characteristics, including independence, gender diversity, meeting frequency, and board size, and the control variables, including firm size, profitability and leverage. The secondary data were obtained using annual reports of 26 companies on the Nigerian Stock Exchange in six years of 2018-2023. The dataset was analyzed using panel corrected standard errors. Findings revealed that board independence had statistically significant positive impact on ESG disclosure at the 1 percent level of significance, hence, highlighting the critical role of independent directors in promoting ESG reporting. Furthermore, this relationship was moderated by audit firm choice, which implies that the effect of independent directors on ESG disclosure is strengthened by the presence of a specific audit firm as well at the 1% level of significance. The study found out that board attributes and audit firm selection jointly determine ESG disclosure practices in Nigerian companies. Therefore, the authors recommend that organisations should strengthen their board characteristics i.e. by focusing on appointment of independent directors who provide independent oversight and provide balance in corporate decisions and interests of stakeholders.
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    Determinants of Sustainable Value-Added Tax Revenue Generation in Nigeria
    (Danubius University of Galati, 2026) Adigbole, E.A.; Sopekan, A.S.; Olaniyi, T.A.; Abogun, Segun; Orilonise, M.A.
    This study examined the determinants of sustainable Value-Added Tax (VAT) revenue in Nigeria, specifically, it focused on determining the effects of VAT policy gaps, VAT system simplicity, VATcompliance, and VAT fairness perceptions on sustainable VAT revenue performance in Nigeria. Prior Work: While extant literature acknowledges VAT’s fiscal importance and challenges like complexity and tax gaps, integrated empirical research on how these factors influence VAT revenue sustainability in Nigeria remains lacking. Approach: Using a cross-sectional survey, primary data were collected from 384 VATable entities, tax officials, and experts. Partial Least Square - Structural Equation Modelling (PLS-SEM) was employed for analysis. Results: All four constructs—policy gap, simplicity, compliance, and fairness perception show a significant positive effect on sustainable VAT revenue. Implications: Tax authorities must adopt integrated reforms that close policy gaps via efficient data systems, simplify compliance, and foster fairness perceptions to enhance voluntary compliance and long-term VAT revenue sustainability. Value: This study uniquely moves beyond revenue collection to empirically modelling of the drivers of sustainable VAT revenue generation, thus offering a holistic framework linking VAT policy, administration, and taxpayer perceptions for developing economies.