The need for managers to prepare financial statements through sustainability report that possesses to a large degree the elements of quality cannot be over emphasized which have become a global concern and necessity. The quality of accounting information of any entity will affect the quality of its reports. The quality of reports to a large extent will determine investors decisions and financial managerial decisions but in most cases the decisions are lacking in quality as a result of the quality of the information contained in the reports. This paper investigated the effect of sustainability reporting on the relevance of accounting information of deposit money banks listed in Nigeria. The paper employed ex post facto research design. The population was 21 deposit money banks in Nigeria. The sample size consisted of 13 listed deposit money banks on the NSE for the 15-year period under study (2004 -2018). Data was obtained from published annual reports of the sampled banks validated by certification of external auditors and CAMA. Descriptive and inferential (multiple regression) statistics were used to analyze the data. The paper found out that Sustainability reporting measures have significant and positive effect on relevance of accounting information (F -stat = 63.92, Adj. R 2 = 0.694, p = 0.000 i.e. p<0.05); The paper concluded that sustainability reporting measures (Environmental and social risk management, environmental and social footprint, women economic empowerment, financial inclusion and reporting) have significant effect on quality of accounting information (relevance) of listed deposit money banks in Nigeria. This paper therefore recommended that Banks should disclose environmental and risk management policies that are relevant in the financial statements for the users of accounting information.

The government's integrated financial management information system is essential to improve fraud prevention in Nigeria. One of the most challenging obstacles confronting government sector has always been fraud prevention. According to studies, the integrated financial management information system has aided government budget planning, execution, and monitoring, as well as tracking, recording, and reporting revenues and expenditures in government offices and parastatals in other developing economies, in order to close any gaps and reduce the risk of fraud. The study examined the effect of government integrated management information system on fraud prevention in Nigerian. Survey design was adopted. One hundred and Thirty-Seven (137) copies of questionnaires were administered to government employees in the selected agencies and one hundred and thirty-three (133) were returned. Descriptive and inferential (Multiple regression) were used to analyse the data. The result of the finding shows that integrated financial management information has significant effect on fraud prevention in Nigerian public sector. Adj. R 2 = 0.64, F-statistics 35.862, P-value <0.000. The study concluded that integrated financial management information system has significant effect on fraud management. The study recommended that the federal government should maintain the integrated financial management system so that when power changes, they will continue to use the system that is already in place to avoid stagnating economic growth and development.

In recent years many organizations have realized the importance of the role of directors, audit committee, internal auditors and external auditors in preparing and presenting quality financial reports to all stakeholders. In Nigeria, the performance and the quality of financial reports of companies in the insurance industry is dependent on the efficiency and effectiveness of the internal control system. This paper studied the impact of internal control systems and the quality of financial reporting in insurance industry in Nigeria. The research employed a survey research design. The study administered 100 questionnaires randomly to respondents, 98 questionnaires were returned and analysed. The data collected were analysed using descriptive and inferential statistics. The research hypothesis were analysed using regression analysis using Statistical Product and Service Solutions (SPSS 26). The results of the findings revealed that control environment, risk assessment, control activities, information and communication and monitoring has a statistical significant positive effect on quality of financial reporting of insurance industry in Nigeria. The study concluded that effective and efficient internal control system can affect the quality of financial reports of insurance industry in Nigeria.

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Inadequate capital is a major factor bedeviling economic development in Nigeria and the world at large. Capital budgeting decision is sine-qua-non to the growth and expansion of business and must be premised on efficient tax planning to forestall distortionary effect on the economy. This work intends to examine the effect of tax planning on capital budgeting decision of listed companies in Nigeria. Expost-facto design was adopted and a sample of 27 companies was selected from the entire population of 54 companies using purposive and quota sampling techniques. Financial statements of selected listed companies were analyzed using multiple regression. Findings revealed that tax planning has significant positive effect on capital budgeting decision in listed manufacturing companies in Nigeria(Adj.R 2 = 0.7734, Wald-Stat = 2620.89, p ˂ 0.05). Likewise, Financial leverage has significant moderating effect on tax planning and capital budgeting decision in listed manufacturing companies in Nigeria (Adj.R 2 = 0.7739, Wald-Stat = 2664.28, p˂ 0.05). It was concluded that tax planning has significant effect on capital budgeting decision and financial leverage has significant moderating effect on tax planning and capital budgeting decision. The study recommended that management of listed companies should engage in lawful tax planning for better capital budgeting decision. Financial leverage should also be considered by the management of listed companies in capital budgeting decision to avoid the erosion of perceived benefit of tax planning.