There is limited evidence about the association between audit committee (AC) characteristics and effective whistleblowing policy. In light of the above, this study explores the relationship between AC and the effective whistle-blowing policy in Nigerian Banks. The study uses a period of ten years (2009 to 2019). It employs a logistic regression technique in the analysis. Data for the study were found from the listed banks’ yearly reports. The results revealed that firms that have AC composed of independent directors, have more financial experts, and meet regularly are more likely to have an effective whistleblowing policy. Moreover, a larger AC is associated with a weak whistleblowing policy. Therefore, it is recommended that regulators such as the Security and Exchange Commission (SEC) and the Nigerian Central Bank (CBN) should ensure stringent compliance of their codes of corporate governance on AC composition as both of them recommend the existence of autonomous directors and financial experts in the AC. However, the findings and recommendations are only applicable to listed banks in Nigeria. For this reason, further research may be needed to be conducted on the AC attributes in other sectors like manufacturing firms.

There is no equal amount of time or level of psychological involvement devoted to work and family that yields equal satisfaction of work and family roles, hence the objective of this study is to establish whether individual work performance influence work-family conflict. The research design for the study is survey design and Primary Data were used for this study obtained from structured questionnaires with predetermined responses. The study used key informant purposive sampling to administer 300 questionnaires to Doctors, Nurses, Technicians and Lab Attendants at the Barau Dikko Teaching Hospital, Kaduna, The Polynomial regression used for data analysis. Findings revealed that contextual and adaptive performance including counterproductive behavior influence work-family conflict. The study recommends that the organisation should not only focus on employee’s actions or behavior that yields it wellbeing they should also be sensitive to the implication of such action on the family life of the employee, hence more flexible time, family call and onsite family visitation should be seen to accommodate 30% of total work life annually

Listed firms have been reported by regulators to be tangled in financial scandals that have made the quality of their financial reports doubtful due to inadequate control systems of risk assessment, monitoring, information and communication, control environment and control activity. This study examines the relationship between financial reporting quality and the internal control system of listed firms in Nigeria. The research relieda hybridixed approach that sourced primary and secondary data using a bilateral convergent paralleled mixed design. The research method adopted is the interpretive post-action multiple case study that employs reduction and multiple regression as its data analysis techniques. Comparatively, results from both sources of data indicate that internal control system components are determinants of financial reporting quality. One of the implications of the findings on practice is that having financial and accounting experts on the board of directors that uses such expertise on risk assessment inhibits not achieving reporting quality. The study concludes that risk assessment improves financial reporting quality and recommends more such experts on the board of Nigerian firms.

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