This study examined financial sector development and original sin in Nigeria financial market. Time series data was sourced from Central Bank of Nigeria Statistical Bulletin from 1990-2023. Original sin measured by Nigeria external debt per exchange rate, Capital market development as market capitalization to gross domestic product, Foreign exchange market as variation in naira exchange rate per US Dollar, banking sector development as percentage total bank assets to gross domestic product, money market development as insurance total assets to gross domestic product, Money market development as value of money market instrument to gross domestic product. The study employed descriptive statistics and multiple regression models to estimate the relationship that exists between the dependent and independent variables. The null Hypotheses (H0) were tested at 0.05 level of significance, Ordinary Least Square (OLS), Augmented Dickey Fuller Test, Johansen Co-integration test, normalized co-integrating equations and parsimonious vector error correction model were used to conduct the investigations and analysis. The study found that 57.0% variation on original sin can be traced and explained by variation on the independent variables as formulated in the regression model. However, the F-Statistics and the F-probability justifies that the model is significant and adequate in explaining variation on the dependent variable. The β coefficient shows that capital market development have negative effect on original sin, foreign exchange market have positive effect on original sin, banking sector development have negative effect on original sin, insurance sector development and money market development have positive effect on original sin. From the findings, the study concludes that the independent variables determine positively and negatively original sin in Nigeria. We recommend that the need for policies to deepen the capital market as this can cushion the effect of the negative effect of external borrowing and domiciled in Nigeria currency rather than international currency. There should be institutionalized policies to enhance the value of the naira against other international currencies as this can reduce the pressure of exchange rate variation in international debt and international monetary environment. Public expenditure should be directed to the productive sector of the economy as this can enhance the productive capacity of the economy and reduce the negative effect on balance of payment and other macroeconomic variables. Policies should be advanced to reduce external borrowings; this can reduce the debt burden and reduce the incidence of original sin in the financial market.

In the era of big data, organizations are increasingly leveraging advanced analytics to extract valuable insights from vast and complex datasets. Management Information Systems (MIS) play a crucial role in collecting, processing, and analyzing data to support decision-making. Integrating big data analytics into MIS can enhance business intelligence and improve organizational performance. This study aims to investigate the integration of big data analytics into MIS and its impact on business intelligence. Specifically, the study seeks to identify the challenges and opportunities associated with this integration and explore best practices for implementation. A qualitative research approach was adopted for this study. Data was collected through semi-structured interviews based on a survey of over 312 information technology (IT) professionals from 21 industries with IT managers and business analysts from January 2022 to December 2023. Thematic analysis was used to analyze the data and identify key themes related to integrating big data analytics into MIS. The findings indicate that integrating big data analytics into MIS can significantly improve business intelligence. According to the respondents, on average, there was a 30% increase in the accuracy of decision-making processes after the integration. Additionally, organizations reported a 25% reduction in operational costs and a 20% increase in revenue as a result of the integration. Moreover, 70% of the respondents agreed that integrating big data analytics into MIS improved their organization's overall performance. Integrating big data analytics into MIS offers numerous benefits, including improved decision-making, cost savings, and revenue growth. However, organizations must overcome challenges such as data privacy and security concerns and the need for skilled personnel to manage and analyze big data. Overall, this study highlights the importance of integrating big data analytics into MIS for enhancing business intelligence and achieving organizational success.

This study aims to determine the effect of Political Connections, Audit Committees and Institutional Ownership on the Quality of Financial Reports with Company Age as a moderating variable. Research is an exploratory study conducted to find out and explain more deeply and holistically the characteristics of the variables studied in a situation. The sample used in this study was the LQ45 companies listed on the Indonesia Stock Exchange for the period 2020-2022, while the technical data analysis used in this study was Panel Data Regression and Moderated Regression Analysis. The results of the study provide empirical evidence that Political Connections do not affect the Quality of Financial Reports, the Audit Committee affects the Quality of Financial Reports, Institutional Ownership affects the Quality of Financial Reports, Company Age moderation can strengthen the influence of Political Connections on the Quality of Financial Reports, Company Age moderation can strengthen the influence of the Audit Committee on the Quality of Financial Reports, Company Age moderation can weaken the influence of Institutional Ownership on the Quality of Financial Reports.

This study investigated the impact of CEO Shareholding on discretionary accrual of listed firms on the floor of the Nigerian Stock Exchange. The study used the ex-post facto research design. This informed the reliance on secondary data obtained from the published annual reports and accounts of a sample of eighty-six (86) non-finance companies and the sample size was determined via the Taro Yamane Formula. The study employed judgmental sampling technique based on certain criteria. The study employed CEO Shareholding (independent variables) while discretionary accruals via the Modified Jones Model. (Dependent variable) Both descriptive and inferential statistics were employed in the analysis of data. The major findings derived from this study CEO Shareholding insignificantly affect discretionary accrual. The study recommends that share-based option of executive compensation given to top business executives be encouraged as this has the tendency of increasing organizational productivity, efficiency and help reduce dysfunctional behavior among chief executive officers since their investments are also as stake, hence there will be goal congruence and the resultant effect reducing dysfunctional behavior. In addition, this study contributes to knowledge by providing empirical evidence that CEO Shareholding are not prime instigator of discretionary accrual in non –financial sector of Nigeria listed companies and the developed model can be used by researchers in both developed and developing countries.