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This study aims to investigate the impact of corporate social responsibility disclosure (CSRD) on firm performance and the moderating role of corporate governance on the CSRD–firm performance relationship of listed companies in Nigeria.

The paper uses a panel data set comprising 841 firm-year observations for the period covering 2007-2016. Fixed effect regression analysis was used to examine the relationship between CSRD and firm performance, and the moderating role of corporate governance in the CSRD–firm performance relationship.

The results of the study show that there are positive performance implications for firms that engage in CSRD. Although this study finds no effect of board size on the CSRD–firm performance relationship, it provides a strong evidence of a positive effect of board independence on the CSR–firm performance relationship.

The study contributes to the understanding of CSRD–firm performance relationship by providing evidence of the moderating role of corporate governance. It is, therefore, recommended that a stronger regulation be put in place for CSR engagement and the disclosure of same in Nigeria as well as robust measures for the enforcement of corporate governance mechanisms because there are economic benefits to be derived.

The findings contribute to the literature by providing up-to-date and original insights on the CSRD–firm performance relationship within a developing country context. It also uses an uncommon method of measuring CSRD, taking into account the institutional biases that may arise from other methods used in studies on developed countries.

Financial transactions fraud (FTF) and financial statements fraud (FSF) grew exponentially during the past decades coupled with complex and sophisticated technological developments. This study aims to investigate the practitioners’ interpretation of fraud with recurring audit issues in the disclaimer audit opinions (DAOs) reports within the Solomon Islands public sector (SIPS).

The empirical study involves qualitative data analysis. The analysis alongside theoretical developments is informed by the “fraud triangle” theory.

The research results revealed the practitioners’ acknowledgement of FSF, FTF and fraud in the SIPS, as generally prevalent and aligned to some components of the fraud triangle theory. This study is sceptic about the good intentions of the International Public-Sector Accounting Standards –Cash-basis framework and favours the Provincial Government Act 1997 and the Public Finance Management Act 2013 requirements. It further suggests that fraud is positively linked to repeated audited report issues and the executive management when DAOs issues appear repeatedly in annual audit reports.

This study contributes to the literature on fraud and attempts to link the interpretation of fraud with recurring audit issues in the DAOs reports in the SIPS. It views fraud awareness and knowledge from the perspective of the audit practitioner. There is an increasing need to understand how fraud knowledge impacts decision making and the actions of auditors and others, an area that is underdeveloped.

This paper aims to explore the contributions that public sector audit through reforms can make in dealing with the issues of occupational fraud in Ghana.

The issues surrounding the Ghana Audit Service (GAS) reports issued to parliament were reviewed using socio-legal methodology. The discussion as well as the theoretical contribution is informed by stakeholder theory.

The findings show matching of irregularities as reported by regular audit reports to schemes of occupational fraud and abuse as well as how the power to surcharge and disallow would serve as a deterrence mechanism in the fight against occupational fraud.

This paper concludes with discussions on specific requirements including the use of fraud investigators and modern forensic techniques in a collaborative effort with guidelines from the Supreme Audit Institution to minimise fraud.

This study, to the best of the authors’ knowledge, is the first to explore the role of GAS in minimising occupational fraud.

Responsive educational approaches focus on a set of well-designed practices intended to create engaging, social cohesion, better knowledge outcomes and excellent students’ experience. Therefore, this paper aims to engage in the discourse of the intersection of psych-sociology of learning and student’s engagement, connected to the sense of belonging and theory of planned behaviour (TPB).

By applying an ethnographic approach and interviews of 45 international students from three UK business schools, it proposes that a sense of “belongingness” is a prerequisite for learning, personal and professional development. Owing to the exploratory nature of the subject, the use of qualitative methodology turned out to be particularly useful. Indeed, the conduct of in-depth semi-structured interviews, participative observation enabled us to access perceptions of students and compare different points of view.

The findings indicate that international students measure their experience by “sense of belonging”, integration and engagement on many interrelated and influential factors. English proficiency and employability skills are the major concerns. The kinds of support they received from their faculties and the quality of feedback from tutors are important for international studies integration and sense of belonging.

The findings of the critical elements of the engagement and experience of international students have both policy and practical implications given the high demand for UK universities by foreign students. Although, this paper is based on findings from UK higher education institutions, the insights are of relevance to many countries such as Australia, Canada, Germany, France and the USA, who have a significant proportion of overseas students.

Despite the increasing awareness of fraud in organisations and the potential benefits of strong fraud management through deterrence and prevention in the UK, there remains limited research on fraud in small charities. This paper aims to examine astonishing cases of fraud in small charities whilst raising awareness of the impact of fraud and its wider implication in the charity sector.

This research used a qualitative approach amongst randomly selected 24 charity trustees with income of £0-250,000 and over £250,000. Recent statistics from fraud survey published in Annual Fraud Indicator by the National Fraud Authority and the United Kingdom Fraud Costs Measurement Committee were presented and the theory of why people commit fraud is described.

This paper summarises evidence that shows the frequency and severity of fraud in charities, which remains increasingly high. Furthermore, smaller charities are not immune from fraud and suffer losses due to lack of segregation of duties and weak control systems when compared to larger charities with stronger control systems and better governance structure. This paper addresses a very important topic in the charity sector. Whilst fraud and fund misappropriation receive significant media coverage in large charities, smaller charities also suffer losses occasioned by fraud even in large proportion albeit with less reporting in the media.

Charity managers and trustees will benefit from having sufficient knowledge in deterrence and prevention of charity fraud.

This is a novel research as it looks into the nature of fraud in small charities of which there is limited research both in the voluntary and fraud literature.

This paper aims to investigate employee fraud within small enterprises in the Nigerian mobile phone sector. It also seeks to understand the key factors that motivate employees to engage in fraudulent behaviours against their employers, and the consequences of these fraudulent behaviours on small businesses (SMEs) in Nigeria.

The empirical study involves the use of quantitative research. Data were collected through structured questionnaires from 159 business owners, sales representatives, cashiers and suppliers. Frequency distribution, percentages, Pearson correlation and multiple regression analysis were used to analyse the collected data.

The findings from this research show a significant relationship between personal and organisational factors and employee theft. Particularly, organisational factors made the strongest positive contribution to employee theft. The research also revealed that employee theft had significant effects on employers but less significance on employees. In addition, the research revealed that many businesses did not have preventive measures against employee theft in their firms. The findings of this study were compared with existing literature.

This study shows the relationship between different factors that could cause an employee to engage in fraudulent behaviours, particularly in SMEs in Nigeria.

The nexus between Environmentalism and NGO Accountability can be established through different and diverse contexts. This edition of the journal examined these different contexts in the 6 different articles published in the edition. Taken together, the articles examined issues such as the work NGOs do and how they account for such in Africa, the Asian region and the global economies. The authors did this using differing theoretical perspectives and concepts. These range from use of the stakeholder salience theory, downward accountability perspective, sustainability, holistic integrated framework and critical study analysis within the context of the developing, continental and global economies. Others include the impact of NGOs on vulnerable communities and the need for environmental footprint accountability and disclosure. The edition is a compendium of information on these various themes which promises to be very useful in understanding these issues.

The study analyses the effectiveness of the environmental, social and governance (ESG) framework in fostering sustainability. The study utilises a library research by surveying prior literature on issues related to the subject matter. Differing philosophical schools of thoughts of proponents and opponents of the current state of ESG reporting were analysed vis-à-vis their pros and cons, and the resulting outcome of the discourse utilised to set forth a position for engendering sustainable development. The study proposes the development of a holistic integrated framework that incorporates quantitative ESG disclosures with financial reporting, achieved through the monetisation of the ESG indices. The study outlines that despite the perceived herculean nature of the quantification of ESG indices, along with its incorporation into the financial reporting framework, the feat is nevertheless achievable. The integration might, however, be required to occur within phases, as well as a committed participation from the requisite stakeholders. Despite the seemingly precarious nature of the monetisation of the ESG indices, in our opinion, it remains the best bet yet for the promotion of true sustainability of not just the firm, but of the entire planet.