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This paper aims to examine the influence of procurement physiognomies on the creative accounting (CA) of listed health-care firms in Nigeria from 2016 to 2020.

This paper used positivist paradigm. Annual reports and accounts, questionnaire and e-mails were used to obtained and extract quantitative data. The data were analyzed using OLS regression.

The study found that, procurement planning, e-procurement and procurement legislation compliance possessed negative weighty consequence on CA of quoted Nigerian health-care corporations while outsourcing, procurement staff competency and strategic supplier partnership possess positive substantial impact on the firms’ CA. The article concluded that procurement physiognomies play an important role in managing CA of health-care firms.

This study findings are only applicable to listed health-care firms in Nigeria. It only used six procurement attributes. The research implication is that researchers are to use the findings in conducting further studies on procurement physiognomies and CA to help in coming up with ways of curbing irregularities in the organizations.

The health-care firms are to use the findings to come up with policies that ensure malpractices in procurement are curbed and CA is minimized to its barest level. Its societal implication is that the public is to use the findings in changing societal attitudes toward earnings manipulation.

Its societal implication is that the public is to use the findings in changing societal attitudes toward earnings manipulation.

To the best of the authors’ knowledge, this article is the first to evaluate the influence of procurement physiognomies on CA in Nigerian-listed health-care companies. Many researchers neglect how procurement is used to carry out a lot of CA and this study focuses on a mechanism for curtailing corruption.

The issue that revolves around corporate governance and corporate environmental reporting (CER) has always been an essential element deliberated upon globally. A good corporate governance mechanism instills an investor’s confidence and ensures a transparent process that facilitates more disclosures and quality reporting. Precisely, the purpose of this paper is to investigate the relationship between corporate governance variables, namely, board size, board independence, board meeting (BM), risk management committee composition and CER in Nigeria. This study utilized the data obtained from the annual reports of 24 non-financial public listed companies in the Nigeria Stock Exchange comprising three sectors, namely, industrial goods, natural resources and oil & gas for the period of 2011–2015. The model of this study is theoretically based on agency theory. In analyzing data, this study utilized panel data analysis. Based on the Hausman test, the random effect model was used to examine the effect of predictors on CER. The result indicates a positive significant relationship between board independence and CER. Similarly, a positive significant relationship between BM and CER is revealed in the study. However, there is no significant relationship between other hypothesis variables and CER. Finally, the study provides suggestions for future research and several recommendations for regulators, government and accounting professional bodies.

The data was analysed using statistics.

The result indicates a positive significant relationship between board independence and CER. Similarly, a positive significant relationship between BM and CER is revealed in the study. However, there is no significant relationship between other hypothesis variables and CER.

There are no prior studies linking risk management committee with CER.

The purpose of this study is to examine the effect of succession planning practice (SPP) on employee engagement (EE) and employee performance (EP) in Malaysian private universities (MPU).

This paper used a survey research design, and the study unit of the analysis consists of the academic staff of MPU. In the selection of the sample from the focused respondents (10,473) of the study, a stratified and simple random sampling method was used, and the study sample consists of 314 MPU academic staff. A questionnaire was used to collect data from the focused respondents while partial least square–structural equation modeling (PLS-SEM) was used to test the study hypotheses.

The findings revealed that SPP has a significant effect on EP, and the relationship between SPP and EP is partially mediated by EE.

Sound succession systems for achieving academic staff performance should be put in place by the university management. Furthermore, the outcome of this research urges the policymaker to come up with a sound policy that can allow internal talents of the university to hold key leadership positions of any nature when the need arises before considering external talents, with that the talents will be satisfied and put decisive effort to achieve a positive result.

This paper has made a significant contribution to the knowledge and operationalization of the EE, EP and SPP literature. The research also assists the university management to mobilize qualified and talented staff for an unexpected and sudden resignation of staff which saves the university the cost of hiring and development, and at the same time, it encourages internal hiring.