During the worldwide financial catastrophe and pandemic, non-financial firms faced several challenges. Corporate survival in these difficult times necessitates the agitation for the long-term growth of the companies. Sustainable growth is defined as growth witnessed by a company in a stand-alone position without any outside finance. Sustainability in a term of long-term growth is obtained through the existence of effective qualities of the board of directors. There is indeed the existence of fantastic research on the theme of our study. However, the studies were not only scanty, but they were of divergent results and did not cover all the countries. Against these loopholes, our study was conducted to investigate the influence of board qualities on the sustainable growth of non-financial firms in Nigeria. Listed firms other than financial ones on the Nigerian Exchange Group, between 2011 to 2020 were the population of the study. 60 companies were selected through the application of content analysis. The best multiple regression model adopted for the study, after the conduction of the Breusch-Pagan LM test and Hausmann test, was the random effect through e-view 8.0. The result obtained was that board qualities – size, independence, and meeting – had positive cum significant impacts on SGR (coefficients: 0.0659, 0.0405, 0.0508; p-values < 0.05). while board gender diversity was positively correlated with sustainable growth though insignificant at the 5% threshold of significance (coefficient: 0.0397; p-value > 5%). The study was in support of principal-agent theory because effective features of the board were seen to be a way of solving the principal-agent problem.

The study examined the effect of fraud risk management techniques on fraud reduction in the oil and gas sector in Nigeria. The study used primary data which were obtained through a structured questionnaire. The population of the study consisted of 106 staff of the two top firms in the oil and gas sector in Nigeria. A total of 54 staff were purposively selected from the accounting department and 52 from the risk management department. They were selected due to their knowledge and expertise in field of study. A hundred copies of the study questionnaire were retrieved, and the data analysis was done using an ANOVA test. The findings showed that fraud risk management techniques, which included internal control, whistle blowing, fraud awareness/training, and fraud response, had a significant and positive effect on fraud reduction. Computer forensic exhibited a negative, but significant effect on fraud reduction. The study concluded that fraud risk management techniques effectively enhanced fraud reduction in the oil and gas sector. It has therefore, recommended that fraud risk management techniques should be widely employed in the oil and gas sector in Nigeria as it has been proven to be effective in fraud reduction.

Alignment of accounting with information technology aims to increase the efficiency and effectiveness of an organisation. This study's main objective is to investigate the influence of accounting with information technology on an organisation's effective performance, such as Cost Reduction, Improving Quality, and Effective Decision Making. Using the population of all Small and Medium Enterprises in Lagos State, Nigeria, 101 valid responses were received from the survey conducted. Based on the analysis results, the study found that accounting and information technology alignment has a positively significant relationship with Cost Reduction and Effective Decision Making. However, accounting and information technology alignment is negatively related to Improve quality. The study then recommends that Small and Medium Enterprises should focus more on investing in the alignment of accounting and information technology to bring about optimum organisation's performance

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Users of accounting information crave of quality financial reporting, by emphasising on the quality of the auditors neglecting the attribute of the managers. This study investigates the influence of managerial abilities on financial reporting in Nigerian listed non-financial sectors. The time series research design was employed by selecting 40 non-financial institutions as sample size between 2010 and 2017. Secondary data obtained from the financial report were analysed using correlation and logistic regression. It was found that managerial ability has an inverse relationship on financial reporting quality, which is consistent with the agency theory. The finding implied that managers employ their ability to income smoothing for the benefit of the organisation rather than the interest of the shareholders.