Abstract-The

The objective this study is to ascertain the relationship between CSR and performance. The study   compared what is obtainable in the Nigerian banking sector and the Nigerian manufacturing sector. Ten firms were selected, five each from the aforementioned sectors. Ordinary least square statistical technique was employed for the study .Result shows that CSR has significant impact on the performance of both firms in the manufacturing and the banking sector. The study also reveals that manufacturing companies expend more on CRS activities than bank. The study recommended that statutory bodies should mandate banks to go beyond donation and look at other areas of CSR. It further recommended that managements of the two sectors should take advantage of CSR in order to enhance   their corporate performance

The study was carried out to examine the relationship which exists between the corporate governance mechanisms and financial risk management. The study is crucial as it shows the extent to which the corporate governance mechanism ensures effective financial risk management practices. To determine the relation which exists between the corporate governance mechanisms (CGM) and financial risk management, the main proxy variables of the CGMs were used in the study, namely; Board Independence (BI), Board Diligence (BD) and Female Directorship Presence (FDP), while financial risk management was proxy by liquidity risk (LIQR). Three hypotheses were formulated to guide the investigation and OLS model was applied in the data analysis. The study anchored on the Stewardship Theory adopted an Ex Post Facto Approach and data were collected from the annual reports and financial statements of listed health care firms in Nigeria for the period 2016-2020. The empirical analysis of the research shows that there is a significant and positive association between board independence, board diligence, female directorship and financial risk management of listed health care firms in Nigeria at 5% significant level. Thus, the study concludes that corporate governance mechanisms ensure effective risk management practices among the publicly traded healthcare companies in Nigeria. Thus, the study recommended that companies should review the frequency of board meetings. Attention to be paid to the efficiency and not the frequency of board meetings. Also in composition of corporate board, there shall be independent directors and female directorship presence as thus ensures effective financial risk management practices.

This paper examines the impact of auditing in the public sector. It delved into the perspectives of functional auditing in the public sector in view of the continue quest for accountability placed on the accounting officer. The accounting officers must, as a matter of facts and professionalism, carry out his role and responsibility in such a way that affairs of resources placed under his control are properly accounted for and stewardship report rendered periodically to the public for performance assessment. Procedure in public sector brings out the essence of accountability in the public sector and the resultant stewardship accounting. The paper commences with the paper keywords, introduction, and the body of the presentation, observations, summary and conclusions in order for the researcher to drive home his point.Contribution/ Originality: This paper examines the impact of auditing procedures and process in the public sector. It will serve as reference materials for future researchers and update the previous studies as well filling the existing gap in literature.

This study investigated the effect of intellectual capital on corporate performance of selected consumer goods manufacturing companies in Nigeria from (2010-2019). Two research questions and two hypotheses were formulated for the study. Ex-post facto research design was employed in the study. The population of the study included all manufacturing firms quoted on the Nigerian Stock Exchange (NSE) as at 30th June 2020 with a sample size of Sixteen (16) consumer goods manufacturing companies randomly selected from the population sector. The study relied on secondary sources of data which was obtained from Annual reports of sampled companies as provided by individual companies and Nigerian Exchange Group (NXG) website. The Fixed effect panel least square regression analysis was employed in validating the hypotheses. The study revealed a significant positive effect of human capital on returns on assets. The findings also revealed a significant effect of structural capital on returns on assets which was used to proxy corporate performance. Consequent on the findings, the study therefore recommends amongst others that business executives and the entire stakeholders should begin to realize and treat intellectual capital as a very important business resource as it is a direct influencer of the firms’ corporate performance.