He holds a PhD in Culture and Corporate Governance from Teesside University Business School, UK. His research focuses on culture, corporate governance and auditors' independence. The title of his PhD thesis is 'the effect of culture on corporate governance structure and the effect of corporate governance on firms' performance' from Teesside University Business School'.
The title of his PhD research paper is 'the effect of culture on corporate governance structure and the effect of corporate governance on firms' performance' from Teesside University Business School.
The Federal and State Governments might not be able to provide infrastructural development for its citizens, if the citizens do not pay tax. Successive government officers and tax administrators in Nigeria have come up with different programs on how to increase tax collection. Each of these programs has been unsuccessful due to lack of accountability, poor awareness and publicity, and poor implementation. Recently, Anambra state took the unusual step of developing a digital (online) business registration to capture taxpayers in the Informal Economy (IE). This digital registration called, Anambra Social Service Identity Number (ANSSID) has witnessed massive success. Despite the increase in the number of business registration, businesses and employees in the IE are finding it difficult to pay tax in Anambra State. By using documentary analysis and semi-structured interviews with 35 respondents across different industries in Anambra State, this research contributes and offers guidance to policy makers on how to improve tax revenue in the state. This study found that lack of provision of amenities and infrastructural development are among the reasons why many traders and employees do not pay tax in Anambra State, Nigeria, as they have to bear the burden for the provision of such amenities themselves. Lack of accountability, embezzlement, poor accounting records, deficit of empowerment programs and absence of awareness are the key reasons why people and businesses in IE do not pay tax. Recommendations were made to help policy makers improve their tax revenue.
This paper focuses on the board’s influence on CSR among public liability companies (PLCs). The paper uses normative compliance theory to develop the theoretical framework thereby advocating and complementing other theories of CSR by using a balanced random effect regression model to estimate the relationship between board characteristics (such as board composition, diversity and size on CSR). This involved the use of balanced panel data of 174 PLCs from 2003 to 2009. The random effect estimator was used to test the specific effects of board composition, board size and board diversity on CSR of PLCs in Nigeria. The data was obtained from Nigerian Stock Exchange (NSE) factbook from 2003 to 2009. The paper found that NEDs and board size were positively significantly correlated with CSR, while the executive director was negative and significantly related with CSR. The testing of the theory in the context of Nigeria contributes to the body of knowledge on Sub-Sahara Africa, particularly Nigeria which offers a developing country perspective. The paper explores the relationship between board characteristics and CSR thereby contributing to the governance processes of listed companies and how good governance should be encouraged by understanding the board dynamics.
Why are host communities where oil companies are operating in the Niger Delta region of Nigeria undeveloped despite huge contribution of petroleum resources to the economy? This question has led to debates among scholars on the role and operation of multinational oil companies in Nigeria. To address this question, detailed literature search was conducted including reviewing archival documents, company information and media reports in order to gain a richer understanding why there is so much poverty, absence of social mobility and negation of socioeconomic and infrastructural development in the Niger Delta region. This study also examines how Nigeria's abundant wealth is distributed by some public agencies in oil and gas sector in contemporary Nigeria. The study found that transformative leadership would involve not only the government, but also collaboration and support from crude oil companies, NGOs as well as the local communities. Essentially, the government, politicians, local leaders and crude oil companies must provide a fertile business footprint which can allow less privileged people and communities within and outside the Niger Delta region to develop their capacity and creativity. This study recommends that the concept of community cooperatives which would make a difference to the wider population in the region is a model that must be embraced.
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