This study examined the effect of board diversity, audit committee and earnings management of oil and gas (o&g) companies listed in Nigeria stock exchange. Female directors and foreign directors served as proxies for board diversity, audit committee independence and meeting frequency were moderating variables to study possible discretionary accruals in earnings. Eleven o&g companies in Nigeria that were listed that had consistently produced audited yearly financial reports from 2009 to 2019 were employed to accomplish the study's goals. Regression models with fixed and random effects were utilised in the investigation. The outcome showed that earnings management and the board diversity of listed o&g companies in Nigeria was moderated by the audit committee. The findings suggested that Nigerian-listed oil and gas businesses should give a gender quota for female directors. It is advised that regulators consider the number of meetings that audit committees hold, as it is the members' intelligence to comprehend the financial ramifications of management decisions rather than meeting frequency that determines the monitoring of managers' opportunistic attitudes.

This study was carried out to assess the effectiveness of the implementation of Integrated Personnel Payroll and Information System (IPPIS) in Gombe State. It aimed at examining the effectiveness of the implementation IPPIS in ensuring safety and integrity of civil servants’ personal information, reducing payroll fraud and helping government in planning and budgeting. A survey research design was used in conducting the study. The population of the study is made up of all the 40 Ministries, Departments and Agencies (MDAs) in the State. However, five (5) MDAs were selected base on judgemental sampling and their peculiarity to the objective of the study.  Primary source of data collection was employed to obtain information. A total of 65 copies of questionnaire were administered for the purpose of this study. However, 60 copies were correctly completed and returned. Inferential statistics of chi-square (X2) was used in testing the stated hypothesis of the study. Data obtained were analysed using inferential statistics and it was found that  the implementation of IPPIS  helps in reducing payroll fraud and corruption, ensuring safety and integrity of civil servant and helps government in planning and budgeting thereby bringing efficiency and transparency in management of personnel costs of  Gombe State government . Based on the findings, the study concludes that the implementation Integrated Personnel and Payroll Information System (IPPIS) ensured civil servants personal information safety and integrity. It reduced payroll fraud and also helps the government in planning and budgeting. The study recommends that Gombe State government should ensure stringent controls and frequent checks that can reduce the risk of payroll fraud, regular audit of payroll and intermittent staff verification exercises at least once a year.

This study looked at how board diversity affected Nigerian listed oil and gas companies' management of earnings. Female and international directors served as proxies for the study's independent variable (board diversity), while the dependent variable (earnings management) was represented by the discretionary accruals of Nigerian listed oil and gas businesses. Eleven (11) listed Nigerian oil and gas businesses that had consistently produced audited yearly financial reports from 2009 to 2019 were employed to accomplish the study's goals. Regression models with fixed and random effects were utilized in the investigation. The outcome showed that the management of earnings of listed oil and gas firms in Nigeria is negatively and significantly impacted by female directors and international directors. According to the findings, the study suggests that Nigerian listed businesses should give a gender quota for female directors.