Oman Chapter of Arabian Journal of Business and Management Review最新文献_第2页

Promoting Forensic Litigation Supports : A New Perspective to Corporate Fraud Prevention in Nigeria 促进司法诉讼支持:尼日利亚公司欺诈预防的新视角

Oman Chapter of Arabian Journal of Business and Management Review Pub Date : 2020-09-01 DOI: 10.12816/0059039

Imene Friday Oghenefegha

{"title":"Promoting Forensic Litigation Supports : A New Perspective to Corporate Fraud Prevention in Nigeria","authors":"Imene Friday Oghenefegha","doi":"10.12816/0059039","DOIUrl":"https://doi.org/10.12816/0059039","url":null,"abstract":"Corporate fraud prevention through forensic audits and investigations and the emergence of modern forensic audit techniques has placed corporate fraud perpetrators in a state of dilemma in recent years. However, a new perspective to corporate fraud prevention is presented in this study, which is the need to promote forensic litigation supports. This paper presents an argumentthrough the fraud triangle theory and the collectivity fraud theory that the provision of litigation supports through forensic audits and investigations in relation to corporate fraud cases is ideal for corporate fraud prevention. To support the argument, a sample of 500 respondents was drawn from the population of professional accountants and legal practitioners in Nigeria. Questionnaire was used as the instrument for data collection and this was mailed to the respective respondents. Resulting responses were analyzed via the SPSS statistical software. The results indicate that the provision of litigation supports through forensic audits and investigations, fraud data mining and fraud data collection and presentations in court proceedings has a positive and significant impact on corporate fraud prevention in Nigeria. This study therefore recommends that regulators should promote the adoption of forensic audits and investigations in relation to existing and potential fraud cases in publicly listed firms in Nigeria, as this will help to provide reports that are acceptable in court proceedings for the purpose of prosecution.","PeriodicalId":235451,"journal":{"name":"Oman Chapter of Arabian Journal of Business and Management Review","volume":"73 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115694077","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Africa’s Initiatives In and Responses to Climate Debates and Processes : Nigerian Experience 非洲在气候辩论和进程中的主动行动与应对:尼日利亚的经验

Oman Chapter of Arabian Journal of Business and Management Review Pub Date : 2020-06-01 DOI: 10.12816/0058863

Onuoha , Browne, Awosika , Felix Olanrewaju

引用次数: 0

Integrated Personnel and Payroll Information System (IPPIS) and the Autonomy of Public Universities in Nigeria : Which Way Forward 综合人事和工资信息系统(IPPIS)和尼日利亚公立大学的自治:前进的方向

Oman Chapter of Arabian Journal of Business and Management Review Pub Date : 2020-06-01 DOI: 10.12816/0058859

Iloanya , Kenneth Okechukwu, Udunze , Ugochukwu MacDonald, Nebo , Chidiebere Scholastica

{"title":"Integrated Personnel and Payroll Information System (IPPIS) and the Autonomy of Public Universities in Nigeria : Which Way Forward","authors":"Iloanya , Kenneth Okechukwu, Udunze , Ugochukwu MacDonald, Nebo , Chidiebere Scholastica","doi":"10.12816/0058859","DOIUrl":"https://doi.org/10.12816/0058859","url":null,"abstract":"This paper undertook to study the implementation of the Integrated Personnel and Payroll Information System (IPPIS) and how it intersects with the autonomy of Nigerian public university system. The historical research method of analysis was used in carrying out the study. At the end, the study discovered that the gains recorded with IPPIS in the federal civil service is the driver for the service-wide adoption of the policy, including an attempt to implement it on federal public universities in Nigeria but that such blanket implementation will: take away university’s autonomy in staff payroll matters, negatively affect the flexibility and peculiarities of the university system, disrupt the power to hire non-permanent staff, reduce university worker’s stamina to engage government in crisis periods, disrupt the payment of promotion arrears for professors and that the system still has numerous human and material challenges confronting it due to government’s unpreparedness. The study then recommended that, in order to preserve and protect the cherished university autonomy and promote industrial peace in the education subsector, government should exclude the universities from the policy and accept, test and deploy in its place, the Universities Transparency and","PeriodicalId":235451,"journal":{"name":"Oman Chapter of Arabian Journal of Business and Management Review","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132891511","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

An Analysis of Factors Affecting Online Shopping of Homemade Foods in Sultanate of Oman 阿曼苏丹国家庭自制食品网购影响因素分析

Oman Chapter of Arabian Journal of Business and Management Review Pub Date : 2020-06-01 DOI: 10.12816/0058860

Kumar , R. Renjith, Al Brashdi , Hajar Ali Salim, Al Mughairi , Huria Abdallah Salim, Al Rawahi , Shamsa Abdullah Mubarak

引用次数: 0

The Literary Review of Financial Anxiety, Migration and Socio-Economics Factors on Job Productivity 金融焦虑、移民和社会经济因素对工作生产率的影响文献综述

Oman Chapter of Arabian Journal of Business and Management Review Pub Date : 2020-06-01 DOI: 10.12816/0058865

Sabri , Pirzada Sami Ullah, Senin , Aslan Bin Amat, Abbas , Muhammad Arshad, Mahar , Shaza

引用次数: 0

The Impact of Financial Anxiety, Migration and Socio-Economics Charteristics on Job Productivity : A Mediating Role of Financial Wellbeing 财务焦虑、移民和社会经济特征对工作生产率的影响:财务幸福感的中介作用

Oman Chapter of Arabian Journal of Business and Management Review Pub Date : 2020-06-01 DOI: 10.12816/0058864

Sabri , Pirzada Sami Ullah, Abbas , Muhammad Arshad, Kowang , Tan Owee, Mahar , Shaza

引用次数: 0

Digital Platform Innovation and Entrepreneurship Development : A Comparative Study of Nigeria and Romania 数字平台创新与创业发展:尼日利亚与罗马尼亚的比较研究

Oman Chapter of Arabian Journal of Business and Management Review Pub Date : 2020-06-01 DOI: 10.12816/0058862

Olufemi , A. Ogunkoya, Adeyemi , Adeniyi Ahmed

{"title":"Digital Platform Innovation and Entrepreneurship Development : A Comparative Study of Nigeria and Romania","authors":"Olufemi , A. Ogunkoya, Adeyemi , Adeniyi Ahmed","doi":"10.12816/0058862","DOIUrl":"https://doi.org/10.12816/0058862","url":null,"abstract":"The study examines digital platform innovation and its influence on entrepreneurship development across two countries. A survey of entrepreneurs in Lagos Nigeria and Bucharest Romania was undertaken. The resource-based, innovation diffusion and discovery and opportunity theories were used in the study. A total of 400 online questionnaires were administered and received online from Nigeria respondents, while 75 was received from Bucharest, Romania respondents. The instrument for data collection was a validated online questionnaire. Cronbach’s alpha results ranged from 0.82 to 0.90. The response rate was 100%. Data were analyzed using simple Percentage Analysis and Multiple Regression. The significance values for product innovation (Nigeria respondents) New Product, Service, Research and Development and Market Survey were 0.000, 0.000, 0.003 and 0.005 respectively, while the significance values for (Romania respondents) New Product, Service, Research and Development and Market Survey were 0.000, 0.000, 0.000 and 0.000 respectively. The report shows level of relationship between product innovations and entrepreneurship development between Nigeria and Romania. In addition, a positive relationship between digital platform innovation and entrepreneurship development was found. The study concluded that digital platform innovation forms a core ingredient for entrepreneurship development in Nigeria and Romania. The study recommended that entrepreneurs should continue to use and seek digital innovations for production, processing, marketing and general organizational purpose with the main motive of maximizing profits.","PeriodicalId":235451,"journal":{"name":"Oman Chapter of Arabian Journal of Business and Management Review","volume":"32 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115413117","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Quantitative Approach to the Concept of Ecommerce in the Third Millennium 第三个千年电子商务概念的定量分析

Oman Chapter of Arabian Journal of Business and Management Review Pub Date : 2020-06-01 DOI: 10.12816/0058866

Sabri , Pirzada Sami Ullah, Senin , Aslan Bin Amat, Abbas , Muhammad Arshad, Mahar , Shaza

引用次数: 0

Comparative Analysis of Monetary Policy Measures and Nigerian Economic Growth (2009 - 2018) 货币政策措施与尼日利亚经济增长的比较分析(2009 - 2018)

Oman Chapter of Arabian Journal of Business and Management Review Pub Date : 2020-06-01 DOI: 10.12816/0058861

Kazeem , Bayo L. O.

{"title":"Comparative Analysis of Monetary Policy Measures and Nigerian Economic Growth (2009 - 2018)","authors":"Kazeem , Bayo L. O.","doi":"10.12816/0058861","DOIUrl":"https://doi.org/10.12816/0058861","url":null,"abstract":"Within the West African sub-region, Nigeria’s economy is huge enough as an attraction, although its growth rates fluctuate contrary to economic projections. The government has adopted a number of monetary policy measures to improve the economy over the years. This study is a comparative analysis of monetary policy measures in relation to economic growth for the period 2009-2018. As a problem for investigation, pre-research observation revealed gaps in monetary policy measures implementation which motivated this study. The overall objective of the paper was to determine the impact of monetary policy measures on economic growth. Secondary data were drawn and subjected to econometric analysis with highlights of vector auto regression and correlation analyses. One of the major findings is the critical role of the Central Bank of Nigeria (CBN) in consistently adjusting policies to address the status of the Nigerian economy. However, results showed among others that monetary policy is not the sole determinant of economic growth, although cash reserve ratio was found to have a significant impact on economic growth. In conclusion, while monetary policy provides the impetus for fiscal discipline, operational infrastructure and investment are necessary for growth. As part of recommendations, the CBN should be more disciplined in its approach at tracking open market operations and monitoring policy objectives.","PeriodicalId":235451,"journal":{"name":"Oman Chapter of Arabian Journal of Business and Management Review","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116700434","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Impact of Sustainable Leadership on Employee Performance with the Moderating Effect of Organizational Culture 可持续领导对员工绩效的影响及组织文化的调节作用

Oman Chapter of Arabian Journal of Business and Management Review Pub Date : 2020-03-01 DOI: 10.12816/0058785

Chaudhry , Muhammad Jehanzaib, Ahmed , Jamilah Binti, Noureen , Sadia

{"title":"Impact of Sustainable Leadership on Employee Performance with the Moderating Effect of Organizational Culture","authors":"Chaudhry , Muhammad Jehanzaib, Ahmed , Jamilah Binti, Noureen , Sadia","doi":"10.12816/0058785","DOIUrl":"https://doi.org/10.12816/0058785","url":null,"abstract":"The aim of this study is to examine the impact of Sustainable Leadership on employees performance by using the organizational culture as moderator. The data was collected from different kinds of 50 organizations for the checking of inequality of the research. Data was then collected from the waged employees of different organizations. Reliability was examined by using test of reliability, which shows that our data is 89.5% dependable. This method is helpful for more analysis in the research. The significance of independent variables was shown by using the method of factor analysis. We checked the relationship or impact between different variables with the help of multiple regression model. Analysed data show a positive relationship among sustainability development factors (environmental, economic and, social aspects) and employee performance. Furthermore, the result has shown that the sustainable leadership has positive relationship on the employee performance. This work supports the previous findings in the available literature as to how sustainability practices increase the performance. The research shows the impact of all the variables. Firstly, there is a significant effect of direct leadership on the performance of employees, secondly there is also a significant effect of organizational culture on the employee's performance.","PeriodicalId":235451,"journal":{"name":"Oman Chapter of Arabian Journal of Business and Management Review","volume":"98 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124907121","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0