Review of Ethics in Sustainable Finance and Accounting

The Intersection of Corporate Social Responsibility (CSR), Firm Performance, and Clinical Psychology

Samuel Ejiro Uwhejevwe-Togbolo — 2025-04-11

CSR is a firm’s dedication to the environmental and social responsibility of business practices. As businesses become more aware of their social and environmental responsibilities, CSR has become more and more important in today’s firm operations. Firms have begun introducing workplace wellness programs, counselling services, and stress management workshops to support employee well-being. These initiatives align with clinical psychology principles, emphasising resilience, ethical behaviour, and interpersonal dynamics. The study The study adopts a quantitative research design to explore the intersection of CSR, FP, and clinical psychology. The study population comprise of the 108 non-financial firms quoted in the Nigerian Exchange Group (NGX) as at December 2024. A purposive sampling technique is employed to select 85 respondents who have direct experience with CSR practices and mental health interventions in their organizations. The study data is collected through a structured questionnaires designed to measure respondents' perceptions of CSR initiatives, FP, and clinical psychology-related programs. The results of the study amongst others indicate that CSR initiatives focusing on employee well-being contribute to productivity and stakeholder trust. The study concluded that, the intersection of CSR, firm performance, and clinical psychology principles reveals promising trends. CSR and mental health-focused programs guided by psychological insights will positively impact employee well-being, productivity, ethical leadership, stakeholder trust, and sustainability. It was recommended in the study that, firms should prioritize psychological well-being when designing and implementing CSR initiatives to fully realize their potential benefits.

Recruitment Dynamics and Organizational Performance of Selected Banks in Delta State

Akpenyi Florence Dumbiri — 2025-04-12

While the business world is starting to understand the significance of recruitment dynamics, there is still a lack of scholarly research investigating the reasons behind how recruitment dynamics affect organizational performance, especially in the banking industry. The aim of this research was to fill a gap in knowledge by performing a descriptive analysis with primary data gathered from 176 employees at specific banks in Delta State, Nigeria, using a straightforward random sampling technique. The information was obtained through questionnaires filled out by the employees themselves and then examined using descriptive statistics, bivariate correlation analysis, and multiple linear regression analysis. The results showed a strong positive linear relationship between Culture and performance, and the regression analysis revealed that the dimensions of recruitment dynamics (work experience, educational background, and cultural outfit) are statistically significant predictors of organizational performance at a 95% level of confidence. Specifically, the findings indicate that a unit increase in work experience, education, and Culture leads to a significant increase in organizational performance. The study concludes that recruitment dynamics have a significant impact on organizational performance in the banking sector and recommends that banks leverage social media platforms and short text messaging services to facilitate prompt reporting and action on misconduct and corrupt practices.

Factors Affecting Job Satisfaction of Non-Educational Personnel: A Study at Mahaputra Muhammad Yamin University

Nurhayati Nurhayati — 2025-04-21

This study aims to analyse the effect of workload, compensation, and organisational communication on job satisfaction of non-educational staff at Mahaputra Muhammad Yamin University Solok. This research uses quantitative methodology with a sample of 39 respondents. Information was collected through questionnaires. Multiple regression analysis resulted in a regression equation Y = 8.510 + 0.486X1 + 0.219X2 + 0.126X3 + e. The calculated t value of 3.074 > t table 2.03011 and sig 0.004 < 0.05 indicates that workload (X1) significantly affects job satisfaction. Based on the results of the t test, compensation does not significantly affect job satisfaction (X2), as indicated by the t value of 1.731 < t table 2.03011 and sig value of 0.092 > 0.05. In addition, the calculated t value of 0.838 < t table 2.03011 and sig 0.408 > 0.05 indicate that job satisfaction and organisational communication (X3) are not significantly correlated. At Mahaputra Muhammad Yamin University in Solok, job satisfaction of non-educational personnel is influenced by workload, salary, and organisational communication, as indicated by the calculated F value of 28.339 > F table 3.27. The three variables have an influence of 70.8% on job satisfaction, based on the R Square value of 0.708 or 70.8%, while the variables not included in this study are 29.2%.

Forensic Investigation and Fraud Detection in Nigeria: Leveraging on Artificial Intelligence

Chukwuekwu Nordi Okonta — 2025-04-21

This study explores the integration of Artificial Intelligence (AI) in forensic investigations for fraud detection within Nigerian firms. As conventional approaches prove inadequate against increasingly complex fraudulent activities threatening business sustainability, the research examines how AI technologies can enhance investigative processes. Using a documentary approach, the study analyzes the application of data analytics, machine learning algorithms, and predictive modeling in improving the speed, accuracy, and efficiency of fraud detection. Despite implementation challenges in the Nigerian context, findings indicate that AI-driven forensic techniques facilitate more effective fraud detection and prevention through proactive monitoring. The study recommends that Nigerian firms prioritize integrating AI technologies into their forensic frameworks, provide regular training for forensic teams on AI tools, and collaborate with technology providers to develop customized solutions addressing specific fraud detection challenges within Nigerian businesses.

Corporate Social Disclosures and Financial Performance of Quoted Oil and Gas Companies in Nigeria

Saturday Hope Enwien — 2025-05-14

This study examined the extent to which corporate social responsibility (CSR) disclosures impact the financial performance of publicly quoted oil and gas companies in Nigeria. Two CSR disclosure indicators - local community initiatives and social donations/gifting - were employed as independent variables, alongside four financial performance indicators: return on assets (ROA), return on equity (ROE), return on capital employed (ROCE), and earnings per share (EPS). Firm size served as a control variable. Using dummy variables for CSR disclosures and panel data from 10 companies over a 10-year period (2014–2023), the analysis applied descriptive, post-estimation, and inferential statistics through fixed and random effects models.Findings revealed that CSR disclosures significantly influenced ROA (F = 11.31; p < 0.05), ROCE (F = 9.54; p < 0.05), and EPS (F = 32.40; p < 0.05), while their effect on ROE was insignificant (F = 1.26; p = 0.2933 > 0.05). The study concludes that CSR disclosures are key determinants of financial performance, particularly in enhancing ROA, ROCE, and EPS.Based on the findings, it is recommended that regulatory authorities in Nigeria’s oil and gas sector encourage firms to invest more in CSR-related ventures, as they have proven financial benefits. Furthermore, oil and gas companies should scale up in size and capital employed while advocating for greater CSR transparency to enhance overall financial performance.