Spatio-Temporal Auditing (STA) entails a critical examination of performance of economic policies and development programmes within a defined context, space and time. This paper employs the STA to critique Nigeria’s ...

This article analyses derivative actions in Nigeria. It examines the strengths and weaknesses of the derivative action regime drawing comparisons from other common law jurisdictions. It argues that the current regime in ...

There is an increasing call for managers in the Nigerian insurance industry to espouse higher level of ethical behaviour to earn the trust of customers, regulatory agencies, and other stakeholders. Arguably, this will ...

Research has identified institutional shareholders and shareholders’ associations as separate groups that are able to interact and promote accountability through shareholder activism. This study employs a qualitative ...

Given the multiplicity of codes designed to regulate different stakeholders in terms of promoting good corporate governance, this paper examines areas of conflicts among the various codes and the associated implications for ...

Abstract Purpose-The purpose of this paper is to investigate institutional shareholder activism in Nigeria. It addresses the paucity of empirical research on institutional shareholder activism in sub-Saharan Africa. D ...

Relying on an alternative theoretical framework (i.e. institutional theory), rather than the dominant agency theory, this paper examines the connections between corporate governance mechanisms and good practices, as ...

No country exists in isolation, and as developing countries like Nigeria aspire to ‘international’ standards of accountability and governance suited to the developed economies, they are confronted with the reality that ...

The extant literature on comparative Corporate Social Responsibility (CSR) often assumes functioning and enabling institutional arrangements, such as strong government, market and civil society, as a necessary condition for ...

Corporate Social Responsibility (CSR) amongst Small and Medium Enterprises (SMEs) is often characterised in the literature as unstructured, informal, and ad hoc discretionary philanthropic activities. Drawing insights from ...