Purpose The purpose of this paper is to appraise the Nigerian Economic and Financial Crimes Commission (EFCC) of their role in tackling systemic corruptions and to associate how institutional and organizational factors influence the performance of the EFCC. Design/methodology/approach Data were gathered through in-depth interviews, non-participatory observations and documentary analysis. Findings The results of the integrative analysis show that the EFCC has apparently been ineffective, and further improvization of the organization is needed. Poor performance of the EFCC was associated with factors such as lack of commitment, inefficient judiciary, insufficient budgets and incompetent personnel. Practical implications This study recommends further improvements in the form of a greater political will, improved legal process and also elevated budgetary funds and recruitment of personnel to the EFCC. Originality/value The study adopted a descriptive, qualitative case study approach to describe the current state of the EFCC in Nigeria.

The increasing concern over corruption in developing countries has been associated with the inability of Anti-Corruption Agencies (ACAs) to tackle corruption. The ineffectiveness of these ACAs is said to be influenced by several factors including the underutilization of forensic accounting in fraud investigation process. This article focuses on the identification of these factors and their influences on the adoption of forensic accounting by ACAs. This was done through the review of literature and proposing a framework for further in-depth research work. The conceptual framework highlights the antecedent influence of political will on these factors and their influences on the adoption of forensic accounting. The implication is that identifying these factors through further in-depth studies will contribute to the insufficient research work on the adoption of forensic accounting and help policy makers to enhance the performance of these agencies.

Objectives: To examine the quality of coronavirus related online information being posted in Hausa language. Materials and Methods: On 11th September, 2021, Google search engine was used to search the terms “Cutar Coronavirus” “Murar Mashako” “Cuta mai sarkafe Numfashi. Two raters rate the retrieved websites that met inclusion criteria and the data was validated by another independent researcher. Thereafter, inter rater reliability was computed using Pearson correlation in SPSS V20 at alpha level of 0.05. Results: A very good inter rater reliability of 0.83 was found. None of the websites belongs to an educational institution. The websites have quality information on the basic information of coronavirus such as definition, origin, mode of transmission 4.82 (0.36), but poor information on prevention and treatment effects 1.68 (0.84). Conclusion: In conclusion, coronavirus related online information being posted in Hausa Language are not reliable. There is need to educate online health information seekers on how to evaluate the genuineness of the information they are receiving.

Prior studies have associated the academic performance of accounting students to learning facilities and structure, learning methods and entry requirements. Although it is expected that these entry qualifications would have an impact on the students’ performance, studies have shown contradictory findings. This study was, therefore, conducted to investigate the relationship between university entry requirements and the performance of accounting students. Data were collected from the official records of 317 accounting students who graduated from three universities in Nigeria in the 2018/2019 academic session. The data was analyzed using correlation and multiple regression statistics with the aid of SPSS. The findings of this study indicate a positive and strong correlation but statistically insignificant relationship between Senior Secondary Certificate Examination (SSCE) grade in English language, Mathematics, Economics and Accounting and the final Cumulative Grade Point Average (CGPA). The implication of the findings and recommendations are provided.