Browsing by Author "Dikki, A.C"

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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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    lnternal Audit Characteristics and Audit Performance: Evidence from Federal Universities in Kaduna State, Nigeria
    (Department of Accounting, Kogi State University, 2020-12) Dikki, A.C; Adigbole, Ezekiel
    The roles of internal audit in an organization have changed over the years to encompass the rendering of services that will enable an organization to achieve its objectives. This requires internal audit units to be up and doing to improve their performance so that the overall performance of their organization can be enhanced also. Hence, the main objective of this study was to investigate the influence of internal audit characteristics on the performance of internal audit units in the A.B.U. and N.D.A. using a balanced scorecard performance measurement model. The survey design was used for the study and primary data collected from a population of eighteen (18) internal audit staff of ABU and NDA using a structured questionnaire. Data collected were analysed using the multiple regression analysis. The findings of this study are: Internal audit characteristics have strong influence on financial and management perspective of performance of internal audit units; Internal audit characteristics have no strong impact on Customers and clients perspective of performance of internal audit units; Internal audit characteristics have no strong impact on Internal business process perspective of performance of internal audit units; and Internal audit has strong influence on growth and innovative perspective of performance of internal audit units in ABU and NDA. The study concludes that internal audit characteristics (Hierarchical position of internal auditors, Skill and competence, and General perception of internal auditors are relevant determinants of the performance of internal audit units in Nigerian universities. The study therefore recommend that internal auditors should report to a higher authority such as the University Council; and that internal audit staff should be well trained to enhance their performance.