The effect of human resources accounting practices on the performance of Nigerian consumer goods companies was investigated in this study. The study's population consists of thirty (30) publicly traded consumer goods companies in Nigeria. Using the filter criterion, twenty-four (24) of the identified consumer goods were sampled. Secondary data were compiled from selected firms' annual reports and accounts for six (6) years' worth of financial periods, spanning from 2013 to 2018. Using the multiple regression analysis method, the collected data was analysed. The study's findings revealed that the number of employees working during the time and overall assets have a positive relationship with the performance of Nigeria's publicly traded consumer goods companies. The study's findings revealed that leverage and the firm's age are negatively related to the performance of listed consumer goods firms in Nigeria. Furthermore, the study discovered that employee expansion and government (VAT) have no substantial relationship with the performance of Nigeria's publicly traded consumer goods firms. As a result, the study recommends that management of publicly traded consumer goods companies should weigh the number of employees when hiring because the larger the workforce, the higher the efficiency and profit potential of the company. Furthermore, management of publicly traded consumer goods companies should focus on providing sufficient total assets, as this leads to the generation of more economic gain to the company, resulting in increased profits.

The aim of this research is to look into the impact of audit committee capabilities and internet financial reporting on Nigerian listed financial firms. For this study, a correlation research design was used. All fifty-two (52) financial firms listed on the Nigerian Stock Exchange as of April 2020 make up the study's population. A total of 44 financial firms listed on the Nigeria Stock Exchange were sampled using a judgemental sampling process. Secondary data for measuring internet financial reporting transparency was extracted from the investor relations sections of each sample firm's corporate website, while secondary data for measuring audit committee capabilities came from the non-financial information section of the sampled firms' annual reports for a five-year period spanning the 2014 to 2018 financial years. The researchers used a pool of ordinary linear regressions to analyse the results. The validity of statistical inferences was tested using a diagnostic test. The study's results reveal that audit committee operation and competency have a significant positive relationship with internet financial reporting. Meanwhile, there is no connection between audit committee independence and audit committee size and internet financial reporting. As a result, the study suggests that regulators allow businesses to disclose financial details through their websites. A series of lectures or workshops should be held to inform the board and management about how the implementation of internet financial reporting will draw in more shareholders, increase transparency, and save money, according to the analysis. This study is restricted to only listed financial firms in Nigeria. Therefore, the findings of this study cannot be generalised. Because this study is limited to listed financial firms in Nigeria, future research can be expanded to other business sectors.

The study used an ex-post facto research design to determine the effect of corporate governance traits on the corporate risk reporting of Nigerian publicly traded financial services firms. The population of research was comprised of all fifty-two (52) publicly traded financial services companies in Nigeria as at October 2021. To sample thirty-nine (39) publicly traded financial services companies, a judgmental sampling approach was used. Secondary data was taken from annual reports and financial statements of selected Nigerian publicly traded financial services companies for five (5) fiscal years covering 2015–2019 and analyzed using multiple regression analysis. The findings demonstrate a favorable association between the size of the board of directors and corporate risk reporting by Nigerian financial businesses. While independent directors and board gender have no effect on the corporate risk reporting of Nigerian financial services companies. Board activity and profitability have an inverse relationship with corporate risk reporting of Nigerian financial firms. Finally, the research establishes a positive correlation between business size and financial services companies' corporate risk reporting in Nigeria. It is recommended that the regulatory bodies formulate laws relating to risk governance that will enhance corporate risk reporting in Nigeria. Also, the number of independent and female directors should be increased so as to have more influence on decisions that can increase risk reporting transparency.