Umar Habibu Umar, Abubakar Isa Jibril and Sulaiman Musa
This study aims to examine the effects of audit committee attributes on corporate philanthropic donations before and during the COVID-19 pandemic.
Abstract
Purpose
This study aims to examine the effects of audit committee attributes on corporate philanthropic donations before and during the COVID-19 pandemic.
Design/methodology/approach
The study targets Nigeria’s listed firms between 2019 and 2020. We hand-collected the data from the available published annual reports of 141 and 128 firms for 2019 and 2020, respectively. Therefore, the authors used a total of 269 firm-year observations for the study. The authors used ordinary least square regression to analyze the data and Tobit regression to establish the robustness of the results.
Findings
The results indicate that the frequency of audit committee meetings has a significant positive relationship with corporate philanthropic donations before and during COVID-19. In the case of audit committee independence, it has only a significant positive relationship with corporate philanthropic donations during the pandemic. However, the findings reveal that audit committee size and foreign directors on the audit committee do not influence corporate philanthropic donations before and during COVID-19.
Research limitations/implications
The study considers audit committee characteristics out of the corporate governance mechanisms that can influence the philanthropic donations of the listed firms in Nigeria over two years from 2019 and 2020.
Practical implications
The findings have practical implications for encouraging the audit committee to support philanthropic donations for the welfare of the poor and the needy, particularly in difficult times like the COVID-19 period. The results could also help regulators and policymakers to provide regulations and policies that can encourage firms to participate actively in philanthropic activities to their best ability.
Social implications
Motivating firms to provide philanthropic donations for the welfare of underprivileged persons could strongly support the government’s effort to minimize the socioeconomic problems caused by COVID-19.
Originality/value
The study contributes to the scant literature that establishes the impact of audit committee attributes on firm philanthropic donations toward helping the poor and the needy in difficult periods.
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Abubakar Abubakar Umar, Ismail Mohd Saaid, Rashidah Mohd Pilus, Aliyu Adebayor Sulaimon, Berihun Mamo Negash and Nurul Suhana Abd Rahim
This paper aims to examine the effect of wax, calcites and clay on the stability of petroleum emulsions. It proposes a proxy model that takes into cognizance the presence of…
Abstract
Purpose
This paper aims to examine the effect of wax, calcites and clay on the stability of petroleum emulsions. It proposes a proxy model that takes into cognizance the presence of solids other than asphaltene and resin. This study aims to investigate the combined effects of these solids on the stability of emulsions and show their relevance or otherwise in the creation of petroleum emulsions.
Design/methodology/approach
This paper used synthetic emulsions based on a response surface methodology using different weight concentrations of wax, calcites and clay. A Box–Behnken design model was adopted and the effects of the different variables on emulsion stability were analyzed. The conventional visual observation (batch testing) was augmented with a more robust technique of studying emulsion stability (Turbiscan) based on light backscattering or transmission. Analysis of variance and other statistics were used to analyze the results.
Findings
The paper makes an available proxy model that can predict the stability of petroleum emulsions in the presence of wax, calcites and clays. The findings suggest that in the presence of significant amount of wax (0.3 Wt.%), the presence of relatively lower concentration of clay (0.1 Wt.%) produces very stable petroleum emulsions. The results show that the most stable emulsion is obtained when significant amount of wax exists in the continuous phase and that a concentration of calcites more than wax (in a ratio of at least 2:1) produces an emulsion that separates very fast, indicating low stability.
Research limitations/implications
Due to the variations in the amount of asphaltene and resins in crude oils, the proxy model cannot generally predict the stability of every emulsion that forms in the presence of these solids. To have a more general model, it should include asphaltene/resin. This can be tested further.
Practical implications
This paper provides useful information to the oil industry, especially where formation of severely stable emulsion is a problem. It also establishes the relationship that exists between solids in emulsion stabilization.
Originality/value
This paper satisfies a demand on the effects of other surface-active materials in addition to asphaltene/resin in stabilizing petroleum emulsions.
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Nurul Suhana Abd Rahim, Ismail Mohd Saaid and Abubakar Abubakar Umar
Application of foam in enhanced oil recovery requires a production of foam that is strong and stable enough to withstand a long period. There are numerous factors that may affect…
Abstract
Purpose
Application of foam in enhanced oil recovery requires a production of foam that is strong and stable enough to withstand a long period. There are numerous factors that may affect the performance of foam, among which is temperature. Therefore, this study aims to observe the foam performance at different temperature by evaluating the foamability and the stability of the foam.
Design/methodology/approach
In this study, bulk foam test using FoamScan was conducted to examine the effect of temperature on foam in the presence of crude oil. Nitrogen gas was sparged through the mixture of crude oil, an in-house developed surfactant, and sodium chloride solution as the brine at different temperatures to produce foam at a certain height. The crude oil was extracted from an oilfield in East Malaysia and the in-house developed surfactant was a mixture of amphoteric and anionic surfactants. A camera continuously recorded the height of foam during the generation and the collapse of the foam. The foamability and foam stability properties of each sample were taken as the indicators for foam performance. Furthermore, the entering, spreading and bridging analysis was run to observe the effect of the presence of crude oil on foam performance.
Findings
In general, the higher the temperature, the less stable the foam is. As the stability of foam is associated with the rate of liquid drainage, it was observed that as temperature increases, the rate of liquid drainage also increases. On the other hand, the entering, spreading and bridging analysis shows that there is entering of oil droplet happening on the interface of foam film that may promote the rupture of the foam film even more.
Originality/value
It was found that the temperature has a small impact on foamability, whereas the foam stability was significantly affected by the temperature. Therefore, it can be concluded that foamability is not necessarily interrelated to foam stability, contradicting to the findings of few authors.
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Umar Habibu Umar, Abubakar Isa Jibril and Sulaiman Musa
This study aims to investigate the impact of board attributes on the corporate social responsibility (CSR) expenditure of the listed firms before (2019) and during (2020) COVID-19…
Abstract
Purpose
This study aims to investigate the impact of board attributes on the corporate social responsibility (CSR) expenditure of the listed firms before (2019) and during (2020) COVID-19 in Nigeria.
Design/methodology/approach
The data were manually extracted from the annual reports of all the listed companies that published their reports for the years. A total of 266 firm-year observations were generated, comprising 140 and 126 observations for 2019 and 2020, respectively.
Findings
The results indicate that the frequency of board meetings and foreign directors on the board significantly influence CSR expenditure before and during COVID-19. Board independence had a significant positive association with CSR expenditure before COVID-19 but insignificantly positive during it. However, board size and gender diversity do not influence CSR expenditure before and during COVID-19.
Research limitations/implications
The study used secondary data from the annual reports to compare the impact of board attributes on the CSR expenditures of listed firms in Nigeria between 2019 and 2020.
Practical implications
Providing effective CSR regulations and incentives could motivate or mandate the board of directors to incur CSR expenditure within the company’s financial capacity for society’s welfare, particularly under challenging times like COVID-19.
Social implications
Encouraging firms to incur more CSR expenditures to their ability will contribute to poverty alleviation and improve socio-economic development.
Originality/value
This study is one of the few that investigated the effects of board characteristics on CSR expenditure for the welfare of the poor and the needy. Besides, it uniquely focused on comparing the results before and during COVID-19.
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Umar Habibu Umar, Abubakar Jamilu Baita, Md Harashid Bin Haron and Sadanu Hamza Kabiru
This paper aims to explore the potential of the awareness and knowledge of Islamic social finance (zakat, waqf and Islamic microfinance) to alleviate poverty during the COVID-19…
Abstract
Purpose
This paper aims to explore the potential of the awareness and knowledge of Islamic social finance (zakat, waqf and Islamic microfinance) to alleviate poverty during the COVID-19 pandemic with the moderating effect of ethical orientation.
Design/methodology/approach
The data were collected through the administration of paper-based and electronic questionnaires to 400 respondents out of which only 277 were found valid for analysis.
Findings
The study showed that by direct relationship, the awareness and knowledge of Islamic social finance instruments have a potentially significant positive contribution to poverty alleviation during the COVID-19 pandemic except for zakat that has an insignificant positive contribution. Ethical oriental has also a significant positive contribution. Contrary to expectation, the moderating effect of ethical orientation has changed zakat and waqf to have significant negative and insignificant positive contributions, respectively. Only Islamic microfinance has endured the moderating effect to continue contributing significantly and positively to the reduction of poverty.
Research limitations/implications
The study explored only the potential impact of the awareness and knowledge of Islamic social finance to mitigate the extreme poverty caused by the COVID-19 pandemic in Nigeria.
Practical implications
This study clearly showed the need to create enabling laws and policies to support the operations of zakat and waqf institutions to achieve their objectives effectively and efficiently. These two institutions should be integrated with Islamic microfinance for the possibility of getting better outcomes.
Social implications
There should be massive campaigns to restore religious, social and political ethics to enhance the socio-economic development of Nigerians based on the principles of brotherhood.
Originality/value
This study provides unexpected and unusual results showing the inability of zakat and waqf institutions to alleviate poverty due to poor ethical orientation.
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Isah Umar Kibiya, Mustapha Usman, Shafi'u Abubakar Kurfi and Kabir Tahir Hamid
This study aims to analyse the level of awareness and knowledge of Islamic accounting among accounting students in the Nigerian universities. Furthermore, the study also compares…
Abstract
Purpose
This study aims to analyse the level of awareness and knowledge of Islamic accounting among accounting students in the Nigerian universities. Furthermore, the study also compares the students’ understanding of Islamic and conventional accounting.
Design/methodology/approach
The study used survey research design through the administration of questionnaire on a sample of university undergraduate and post-graduate accounting students across the north-west region in Nigeria. The data generated for the study was analysed using Cronbach’s alpha, mean, standard deviation and inferential statistics.
Findings
The study found that the accounting students have an adequate awareness and basic knowledge of Islamic accounting as they were able to contrast Islamic accounting from conventional accounting. Also, in their aspiration towards learning Islamic accounting, they agreed that Islamic accounting should be made a compulsory course in accounting curriculum.
Research limitations/implications
This study focusses on north-west region of Nigeria. Hence, data and more in-depth analysis can be further improved by considering a whole country as diverse as Nigeria. Also, only a questionnaire was used by the study. Hence, further studies can use face-to-face interviews to fully extract the awareness and knowledge of the target respondents. Lastly, majority of the respondents are Muslims given the area where the study was conducted, hence, non-Muslims are not properly represented.
Practical implications
Despite its limitations, this study is still of importance in providing insights on both undergraduate and post-graduate students’ level of awareness and knowledge of Islamic accounting. This course is unique as it is different in orientation compared with other existing courses on offer. This paper also provides an invaluable insight, therefore, National University Commission of Nigeria, Islamic institutions and professional bodies like Institute of Chartered Accountants of Nigeria and Association of National Accountants of Nigeria should make continues effort towards promoting the awareness and knowledge of Islamic accounting by properly integrating same into academic and professional curricula and other training and sensitisation programs. In doing so, Islamic accounting subjects could be introduced as independent courses for selection by the student. Courses like Islamic Accounting and Finance, Accounting for Islamic Financial Institutions (IFIs), Accounting for Waqf, Accounting for Zakat, Shariah auditing, Corporate Shariah Governance, Education and Ethics could be introduced across levels to enable students learn more of Islamic accounting.
Social implications
Proper integration of Islamic accounting into academic and professional courses would greatly contribute to the production of experts most importantly ethical and God-fearing accountants for the growth and development of IFIs in Nigeria.
Originality/value
This paper examines Nigerian university undergraduate and post-graduate students’ level of awareness and knowledge of Islamic accounting in the north-west region of Nigeria.
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Abdulrazaq Kayode AbdulKareem, Kazeem Adebayo Oladimeji, Abdulrasaq Ajadi Ishola, Muhammed Lawan Bello, Abubakar Yaru Umar and Abdulhakeem Adejumo
This study examines the adoption of information and communication technologies (ICT) for e-recruitment and its impacts on public value outcomes.
Abstract
Purpose
This study examines the adoption of information and communication technologies (ICT) for e-recruitment and its impacts on public value outcomes.
Design/methodology/approach
A survey was conducted with 213 public sector employees in the federal civil service using a questionnaire to test a conceptual model integrating the Technology Acceptance Model, Media Richness Theory and Public Value Theory using PLS-SEM analysis.
Findings
Results validate significant positive relationships between ICT adoption, social media use for e-recruitment and public value creation. Internet self-efficacy positively moderates public value outcomes.
Research limitations/implications
While this study makes valuable contributions, avenues remain to further expand generalizability, strengthen validity and incorporate additional institutional factors in the framework.
Practical implications
The study provides insights to guide policies and interventions aimed at improving ICT adoption success and public value gains from e-government investments in developing countries.
Originality/value
The research makes key contributions by operationalizing and empirically assessing the public value impacts of e-government innovations and examining adoption issues in an understudied developing country context.
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Abubakar Gbambegu Umar, Ibrahim Osman Adam, Muftawu Dzang Alhassan, Abdul Salam Abdallah and Joshua Nterful
This study aims to delve into the intricate dynamics within local government authorities in Ghana, exploring the mediating role of political interest in the relationship between…
Abstract
Purpose
This study aims to delve into the intricate dynamics within local government authorities in Ghana, exploring the mediating role of political interest in the relationship between internal control systems and financial management.
Design/methodology/approach
Using a hypothesized model grounded on the accountability theory and survey data from 701 respondents across local government authorities in Ghana, this study used Partial Least Squares Structural Equation Modeling as the data analysis approach.
Findings
The findings indicate that internal control systems have a positive influence on financial management. In addition, political interest was found to significantly mediate the relationship between internal control systems and financial management.
Research limitations/implications
The study was, however, limited by the reliance on survey data obtained from the respondents. Although this study used survey data, it was not feasible to cover the entire country because this study was constrained by resources and time. Future studies may therefore explore same linkages by considering the entire country and adding other moderating variables to examine the nexuses. Future research could explore the subcomponents of internal control systems, including the control environment, control activities, risk assessment, monitoring of controls and information and communication in financial management. This would offer a nuanced understanding of how each dimension contributes to effective financial management.
Practical implications
This study offers two crucial contributions from a practical standpoint. This is accomplished by first allowing practitioners and decision-makers to understand the effects of political interest on organisation’s internal control system and financial management. This information can help practitioners and policymakers develop better systems that will reduce the mediating effects of political interest on the linkage between the internal control system and financial management in the local government authorities. In addition, policymakers will be better informed on how to enact legislation, specifically including sections of autonomous operations by these public agencies in the country, which can be undermined by external pressures or the ruling party.
Originality/value
To the best of authors’ knowledge, this research is the first to investigate such a phenomenon in a developing country context, such as Ghana, and it provides insights into why some local government authorities with seemingly robust internal control systems struggle with financial management issues.
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Joshua Nterful, Ibrahim Osman Adam, Muftawu Dzang Alhassan, Abdallah Abdul-Salam and Abubakar Gbambegu Umar
This paper aims to identify the critical success factors in improving information security in Ghanaian firms.
Abstract
Purpose
This paper aims to identify the critical success factors in improving information security in Ghanaian firms.
Design/methodology/approach
Through an exploratory study of both public and private Ghanaian organizations. The study relied on a research model based on the technology–organization–environment (TOE) framework and a survey instrument to collect data from 525 employees. The data was analyzed using partial least squares-structural equation modeling (PLS-SEM).
Findings
The findings confirm the role of the technological, organizational and environmental contexts as significant determinants in the implementation of information security in Ghanaian organizations. Results from PLS-SEM analysis demonstrated a positive correlation between the technology component of information security initiative, organization’s internal efforts toward its acceptance and a successful implementation of information security in Ghanaian firms. Top management support and fund allocation among others will result in positive information security initiatives and positive attitudes toward securing the organization’s information assets.
Research limitations/implications
The authors discussed the implications of the authors’ findings for research, practice and policy.
Social implications
The results of this study will be useful for both governmental and non-governmental organizations in terms of best practices for increasing information security. Results from this study will aid organizations in developing countries to better understand their information security needs and identify the necessary procedures to address them.
Originality/value
This study contributes to filling the knowledge gap in organizational information security research and the TOE framework. Despite the TOE framework being one of the most influential theories in contemporary research of information system domains in an organizational context, there is not enough research linking the domains of information security and the TOE model.
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Abdallah Abdul-Salam, Ibrahim Osman Adam, Muftawu Dzang Alhassan, Abubakar Gbambegu Umar and Joshua Nterful
This study aims to examine the linkages between digitalisation, public service delivery and corruption in Ghana using survey data from 121 respondents in Ghana. The authors also…
Abstract
Purpose
This study aims to examine the linkages between digitalisation, public service delivery and corruption in Ghana using survey data from 121 respondents in Ghana. The authors also examine the mediating role public service delivery offers on corruption.
Design/methodology/approach
This study relied on the capability theory as its theoretical lens and partial least squares structural equation modelling (PLS-SEM) as the data analysis technique.
Findings
Results from the PLS-SEM analysis show that public service delivery significantly reduces corruption, whilst digitalisation does not. However, public service delivery significantly mediated the relationship between digitalisation and corruption.
Research limitations/implications
This study’s limitation is that the data was collected from Ghana only. To enhance the generalisability of findings, future research could collect data from multiple countries. In addition, the study did not factor in the moderating effects of demographic variables such as information and communication technology (ICT) literacy. Future research could consider these variables, given the low ICT literacy level of individuals in developing countries. Finally, future researchers could triangulate results with interviews and focus groups to provide more value to the identified questionnaire-based data.
Practical implications
The findings of this study highlight the need for digitalisation to be included in Ghana’s national policy objectives and service delivery objectives. It is essential for the government to ensure broader public engagement with stakeholders, including citizens, to ensure that digitalisation goals are achieved. The study’s results indicate that digitalisation does not significantly influence corruption. This calls for the government of Ghana to consider raising the level of human capital for the successful planning and deployment of e-services. This includes raising citizen ICT literacy and adopting cutting-edge technology to fully realize the benefits of online services. Developing capabilities, e-government leadership, and public sector employees as enablers of online public services should go hand-in-hand. It is also important to build connected capacities in the country and enhance access to information and technology, along with increasing digital infrastructure.
Originality/value
To the best of the authors’ knowledge, this is the first study to examine and offer a dual perspective on the role of digitalisation on public service delivery and corruption whilst considering the mediating role public service delivery offers on corruption.