Papers by John A Y O O R Ivungu
Journal of management and science, Dec 31, 2021
Accounting information system is an absolute tool in the hands of managers striving to remain in ... more Accounting information system is an absolute tool in the hands of managers striving to remain in a competitive advantage amidst the rapid technological advancement, increased awareness and challenging demands from customers and business owners. This review examines the effect of accounting information system on financial performance of firms. The main objective is to review conceptual and theoretical foundations as well as empirical literature relating to accounting information system and financial performance of firms. Findings from the review reveals that past studies on effect of accounting information on financial performance limitedly aligned their works to the cost implication of accounting information system as it relates to financial performance of firms. This review also found that most of the studies employed the use of survey research design to examine this relationship and majority of the studies were carried out in advanced economies where computerized accounting system...
International Journal of Academic Research in Business and Social Sciences, 2020
Accounting information system is an absolute tool in the hands of managers striving to remain in ... more Accounting information system is an absolute tool in the hands of managers striving to remain in a competitive advantage amidst the rapid technological advancement, increased awareness and challenging demands from customers and business owners. This review examines the effect of accounting information system on financial performance of firms. The main objective is to review conceptual and theoretical foundations as well as empirical literature relating to accounting information system and financial performance of firms. Findings from the review reveals that past studies on effect of accounting information on financial performance limitedly aligned their works to the cost implication of accounting information system as it relates to financial performance of firms. This review also found that most of the studies employed the use of survey research design to examine this relationship and majority of the studies were carried out in advanced economies where computerized accounting system...
The main objective of this paper is to review extant literature on concepts, theories and empiric... more The main objective of this paper is to review extant literature on concepts, theories and empirical studies that relate to audit quality and firm performance. The study found different ways of measuring audit quality in literature. This include audit firm size, audit firm rotation, audit opinion, audit fees, audit tenure and auditor independence while firm performance is measured in terms of financial and market performance of the firm. Findings from past studies revealed that audit quality affect firm performance either positively or negatively. Some studies documented positive relationship between certain audit quality proxies and firm performance measures; others show negative relationship between these variables. Also, majority of the works reviewed are outside the Nigerian business environment, even those in Nigeria did not assess the effect of audit quality on performance generally but examined them in terms of either financial performance or market performance. This review th...
The International Journal of Business & Management
International Journal of Academic Research in Business and Social Sciences, 2020
This study examines the effect of treasury single account (TSA) on corruption in the Nigerian Pub... more This study examines the effect of treasury single account (TSA) on corruption in the Nigerian Public Sector. The extent to which TSA has affected the Corruption Perception Index (CPI) in Nigeria triggered this study. Data were obtained from Transparency International from 2012 to 2014 (before TSA adoption) and 2016-2018 (after TSA adoption), with 2015 as the base year. Data were analysed using descriptive statistics and paired samples t-test statistics. The study findings revealed that there is no significant difference in the mean of corruption perception index (CPI) before and after TSA adoption in Nigeria. The study concludes that TSA has not significantly reduced corruption in the Nigerian public sector. The study recommends that the Federal government should strengthen the judiciary, police, anti-graft agencies and the media in the country to tackle the issues of corruption and ensure transparency, probity and timeliness in handling corruption related cases.
International Journal of Economics, Commerce and Management , 2019
The thrust of this study is to examine the effect of tax administration on revenue generation in ... more The thrust of this study is to examine the effect of tax administration on revenue generation in Nigeria. The reforms brought about by the Benue state tax administration from 2015 to 2018 triggered this study. Data relating to the study were obtained from 187 questionnaires administered to staff of the Benue State Internal Revenue Service (BIRS). Frequency, percentages, mean and standard deviation were employed to analyse the collected data. The hypotheses were tested using the T-test statistics. Findings revealed that electronic tax payment system significantly improves tax accountability and revenue generation in Benue state. The study also found that widened tax bracket and lessening of one-time payment significantly improves the revenue generation in Benue state. The study concludes that tax administration significantly affects revenue generation in Nigeria and recommends that Government at all levels should cooperate and support the relevant tax authorities to enable them effectively manage the tax system for desired output.
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Papers by John A Y O O R Ivungu