Browsing by Author "Opefolu Francis Olatunji"

Now showing 1 - 5 of 5
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    COMBATING FINANCIAL CRIMES THROUGH FORENSIC AUDIT: EVIDENCE FROM NIGERIA
    (British Journal of Management and Marketing Studies, 2023) YUNUS AbdulrasheedBolaji; Gideon Tayo Akinleye; Opefolu Francis Olatunji; Abdulrasaq AbdulBaki Dauda
    Curbing the menace of financial crimes through forensic audits is imperative due to the global failure of statutory audits. This study, therefore, examined curbing financial crimes through forensic audits: Evidence from Nigeria. This study employed a survey research method and obtained primary data sources collated through the questionnaire. The data collected was analyzed using regression models. The research discovered that the P-value = 0.00 < 0.05 level of significance, and the regression line is CFCs = 0.335 + 0.746β1 + 0.042β2 - 0.078β3 + ut. The study also found that data-based collection and data mining are effective enough and capable of curbing financial crimes in Nigeria, although ratio analysis is weak in doing that. The research concluded that forensic audit techniques are effective in combating financial crimes in the Nigerian private sector. This study recommended that forensic audit courses should be given more spaces in the academic curricula of Universities to increase awareness in Nigeria
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    ELECTRONIC TAXATION AND REVENUE GENERATION IN EKITI STATE
    (African Journal of Accounting and Financial Research, 2023) YUNUS AbdulrasheedBolaji; Olaoye Clement Olatunji; Opefolu Francis Olatunji
    This study examined the effect of the electronic tax system on internally generated revenue in the Ekiti State Internal Revenue Service. Electronic tax registration, electronic filing of tax returns, and electronic tax payment were employed as proxies for an electronic tax system to attain this goal. There is a large degree of corruption practices prevalent in rising economies such as the Nigerian tax administration system, which indicates that the economy is in a disadvantaged position as a result of these failures and obstacles in the Nigerian tax system. The final database employed in the quantitative analysis of the study was quantitative cross-sectional survey data based on 94 valid replies retrieved from 123 competent and experienced respondents from the Ekiti State internal revenue agency. Electronic tax registration and electronic filing of tax returns affect internally generated revenue in Ekiti, according to the findings. Electronic tax payments have no statistically significant effect on the state's internally generated revenue. As a result, the study indicates that the major goal of the electronic tax system in Ekiti State Internal Revenue Service will not be met unless the consequences of electronic tax filing and electronic tax payment are fully addressed. The implication is that, while Ekiti State Internal Revenue Service has implemented electronic tax registration, the internal revenue cannot be guaranteed unless electronic filing of tax returns and electronic tax payment are fully implemented.
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    Financial Inclusion and SME‘s Growth in Ojo Local Government Lagos State, Nigeria
    (BAYERO JOURNAL OF MANAGEMENT SCIENCES (BAJOMS), 2024) YUNUS AbdulrasheedBolaji; Opefolu Francis Olatunji; Muhammed Lawal Subair; Mustapha Adamu Zubairu; Ajayi Ayodeji Samuel
    The study examined electronic banking services and customer pattern of behaviour in selected banks in Ilorin metropolis. Multistage sampling method was used for the selection of 210 e- banking customers as respondents for the study and data were collected using a closed ended structured questionnaire. Multiple regression analysis using STATA version 11 was employed. Findings revealed a significant effect between e-banking service and customer switching behaviour in the selected commercial banks. It was concluded that e-banking customers of commercial banks were highly satisfied with electronic banking service with some little improvements. The paper recommends that the management and the board of banks should strive to maximize the benefits of electronic banking system to deliver improved service to their e- banking customers.
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    THE EFFECT OF BOARD DIVERSITY ON AUDIT QUALITY IN NIGERIAN CONSUMER GOODS FIRMS
    (Ilorin Journal of Human Resource Management, 2023) Yunus Abdulrasheed Bolaji; Gideon Tayo Akinleye; Abdulrafiu Dauda; Opefolu Francis Olatunji; Abdulmumin, Biliqees Ayoola
    This study investigates the effect of board diversity on audit quality in Nigerian retail firms. The study uses time series and data (panel data) from stock companies listed on the Nigerian Stock Exchange and data from secondary sources (annual financial statements) of those listed on the Nigerian Stock Exchange. Exchange from 2015 to 2019. Example of 10 companies used And the statistical tools used in the study are descriptive statistics, correlation analysis, and panel least squares regressions using SPSS 20. The study found that gender differences do not have a significant impact on the quality of research at home. -- igerian customer service, various non-essential vessels. Impact on the quality of research in Nigerian consumer c panies using products that trade in different types of home certification does not have a significant impact on the quality of research in Nigerian consumer companies. The study suggests that other academic researchers look at companies in other sectors of the Nigerian economy and that the period covered should be extended between 20 and 40 years to obtain accurate results and data analysis using multiple analytical methods. The quality and application of changes to centralization or other industrial management techniques to increase productivity.
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    THE RELATIONSHIP BETWEEN INFORMATION TECHNOLOGY GOVERNANCE AND THE PERFORMANCE OF SMES IN NIGERIA: EMPIRICAL EVIDENCE FROM ILORIN, KWARA STATE
    (POLAC ECONOMIC REVIEW (PER) DEPARTMENT OF ECONOMICS NIGERIA POLICE ACADEMY, WUDIL-KANO, 2025) YUNUS AbdulrasheedBolaji; Abdulrafiu, Dauda; Opefolu Francis Olatunji; Muhammed, Lawal Subair; Alkadriyar Sherifdeen
    One of these ideas that arose out of nowhere and became a significant concern in the field of information technology, particularly with regard to the operations of SMEs, is IT governance. To accomplish the integration of business and IT, some firms began by implementing IT governance. Small and medium-sized enterprises contribute significantly to innovation, revenue generation, economic dynamism, and job creation while also accounting for the shift to a market economy. Performance and its indicators have been categorized differently based on the methods and goals of the business. Using data from a subset of SMEs in Ilorin Metropolis, this study looked at the information technology governance and performance of SMEs in Nigeria. Both primary and secondary data were employed in the investigation. While the secondary data was taken from various literatures and annual reports that were available online and at the library, the primary data was obtained from the field during the research process from a selection of SMEs. The study hypotheses were tested using ordinal logit regression, and the results showed a strong relationship between the performance of SMEs and portfolio management. The study then came to the conclusion that in order to achieve their goals and achieve great results, SMEs need think about both portfolio management and investment management. As a result, the study suggests that when it comes to SMEs and IT governance, researchers and practitioners alike should adopt a more unique perspective of SMEs.