MAKE MOST OF THE KNOWLEDGE NETWORK, JOIN ACADEMIC RESEARCH FOUNDATION

The paper examined users’ perception of the relevance of big data analytics to the accounting profession in Nigeria based on the survey of practising accounting professionals in some selected accounting firms in Lagos State, Nigeria. The study adopted the descriptive survey research design. The sample population was made up of 336 professional accountants from 163 accounting firms in Lagos State. A Google Forms electronic questionnaire was designed and sent to the email address of each selected accounting firm. The hypotheses were tested using chi-square statistics and one-way ANOVA statistics. The findings reveal a high and significant level of awareness of BDA among accounting professionals; the level of usage of BDA tools is low and non-significant at only 16%. The chi-square results show there are significant benefits that accounting firms can derive from the use of BDA, as well as significant challenges embedded with its usage. The ANOVA reveals there are significant differences in the level of awareness with regard to professional accountants’ qualifications [F(4,331) = 9.417 at p = 0.000], while there are no significant differences in the usage of BDA between gender [F(1,334) = 0.040, p = 0.841], academic qualifications [F(3,332) = 0.530 at p = 0.662] and different work experiences [F(2,333) = 1.903, p = 0.151]. The paper recommends the embracing of BDA tools and tech maturity by accounting firms, the closing of accountants’ skill gaps through upskilling and reskilling, and the integration of data analytics in the accounting curricula of higher institutions and professional accounting bodies during the training of accountants.

Keywords: Big Data, Big Data Analytics, Accounting Profession, Accountants, Awareness, Benefits, Usage, Challenges.

This study aims to explore the state of professional identity crisis among accountants in Vietnam under the impact of digital transformation, as their role gradually shifts from mere recording to consulting and analysis. Based on an online survey with 120 participants in January 2026, the results show that professional identity conflict and threat significantly influence negative psychological outcomes, making accountants prone to stress and loss of motivation. Particularly, professional resources (training, mentoring, support) emerge as the most important factor: resource deficiency increases negative outcomes, while adequate provision is key to maintaining professional pride. Additionally, digitalisation pressure contributes to exacerbating negative impacts, while compliance pressure, although not directly affecting psychological outcomes, significantly diminishes professional pride. From these findings, the study emphasises the necessity of investing in resources and enhancing psychological support to help accountants adapt sustainably in the challenging context of digital transformation.

Keywords: Professional Identity Threat, Role Conflict, Role Ambiguity, Compliance Pressure, Digital Transformation.

This study examined the effect of forensic accounting practices on financial misconduct within Nigerian Deposit Money Institutions (NDMIs). The research relied on data collected from primary sources by distributing a questionnaire to 212 respondents from the ten commercial banks that operate in Katsina State capital. Of these, 199 were properly completed and returned, after which analysis was conducted. The collected data were subjected to multiple linear regression (MLR) analysis to ensure thorough examination, and the outcome indicated that financial operations/transfer had significantly enhanced financial fraud detection, while conducting investigations and reconstructing incomplete accounting records had a positive insignificant effect. The outcome reveals that investigative accounting has the potential of determining financial deception in the Nigerian deposit money institutions. To improve and strengthen skills and competence in transaction monitoring or anomaly detection and risk mitigation, the study advised management of depository banks in Nigeria to support and prudently invest in the training and retraining of employees working in the forensic accounting unit/department. By encouraging the forensic auditors and investigators in the Deposit Money Banks (DMBs) to acquire necessary knowledge, skills, and expertise in financial investigative techniques, it will help improve the industry’s ability to detect and prevent financial crime.

Keywords: Forensic Accounting; Financial crime discernment; Conducting Investigations; Financial Data Analytics; and Reconstructing Incomplete Accounting Records.

This research examined the auditor rotation effect on auditor dependence and audit report credibility. The motivation for the study stems from persistent concerns over the independence of the auditor and the credibility of “financial reporting,” particularly in environments where long auditor-client relationships may weaken professional skepticism and increase economic dependence. Anchoring on the positivist research philosophy, the research design known as the cross-sectional survey was adopted. Data was gathered via a primary source, the questionnaire. It was distributed to 110 respondents comprising auditors, accountants, and financial managers. Analyses of data were undertaken using statistical methods (descriptive and multiple regression analysis). Mandatory auditor rotation has a significant negative effect on auditor dependence and a significant positive effect on audit report credibility. Similarly, voluntary auditor rotation was found to reduce auditor dependence and improve audit report credibility, although its impact was weaker compared to mandatory rotation. Overall, the findings suggest that auditor rotation reduces auditor dependence (enhances auditor independence) and strengthens the credibility of audit reports. It recommends stricter enforcement of mandatory rotation policies, strengthened audit committee oversight, and improved regulatory monitoring to reduce audit dependence and improve audit report credibility.

Keywords: Auditor Rotation, Auditor Dependence, Audit Report Credibility, Mandatory Rotation, Voluntary Rotation.

This study aims to examine the impact of green accounting implementation on the effectiveness of environmental auditing while investigating the mediating role of environmental auditing effectiveness in achieving corporate sustainability goals and analysing contextual organizational differences. Utilizing a quantitative empirical approach, the study also observed differences based on industry environmental sensitivity and firm size. Data were gathered through structured questionnaires administered to accounting and environmental auditing professionals, and the results were analysed using Partial Least Squares Structural Equation Modelling (PLS EM). The empirical findings reveal a statistically significant positive direct relationship between green accounting adoption and environmental audit quality and precision. Furthermore, environmental auditing effectiveness acts as a key mediating mechanism that drives corporate sustainability performance. Differences based on industry environmental sensitivity and firm size The study also observed differences based on industry environmental sensitivity and firm size. also observed. Consequently, the study recommends that corporate leaders integrate systematic green accounting practices into their reporting frameworks and strengthen internal environmental audit mechanisms to accelerate sustainable development and enhance regulatory compliance.

Keywords: Green Accounting, Environmental Auditing, Corporate Sustainability, PLS-SEM, Environmental Compliance, Sustainable Development.