IJIRAS | Latest Articles

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Despite various government intervention efforts to safeguard the financial institutions in Nigeria, asset quality of firms in the institutions continues to deteriorate in view of the persistent weak control environment. This study was conducted to assess the effect of control environment (board size, audit committee size and board diversity) on…

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The study evaluated the effects of corporate governance on the efficacy and efficiency of organizations’ internal audit system in Bayelsa State, Nigeria. To guide the investigation, a questionnaire was used to collect primary data for inferential analyses. Survey design was adopted with a population 200. The analytical results revealed the…

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In this dynamic landscape of Small and Medium Enterprises (SMEs), the role of entrepreneurial competence in influencing performance has garnered attention. This study explores the intricate interplay between entrepreneurial competence and SME performance, with a specific focus on the moderating impact of training and development. The ability of entrepreneurs to…

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