College of Management and Social Sciences

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Author: search.filters.author.Erin OlayinkaStart date: 2019

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    Public sector transparency and sustainable development: A focus on Sub-Saharan Africa
    (Journal of Public Affairs (An International Journal) Volume24, Issue1 (Wiley), 2023-06-19) Erin Olayinka; Adegboye Alex; Uwuigbe Uwalomwa
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    Taxing Africa for inclusive human development: the mediating role of governance quality
    (Journal of Economic and Administrative Sciences Volume 41 Issue 1 (Emerald Publishing), 2025-02-04) Adegboye Alex; Erin Olayinka; Asongu Simplice
    Purpose Given that the literature on the links between taxation and inclusive human development is ambiguous, it is important to investigate whether the mediating influence of governance in taxation for inclusive development exists. Thus, this study aims to explore the linkages between the governance quality, taxation and inclusive human development (i.e. inequality-adjusted human development index). Design/methodology/approach This study employs the generalized method of moments (GMM) technique to establish the empirical findings on 52 African countries for the period 2010– 2018. Among the existing GMM approaches, this study follows the Roodman approach, an enhancement of the Arellano and Bover techniques, which limits the proliferation of instruments. This study uses the two-step approach, which deals with issues of the heteroscedasticity as against instead the one-step procedure, which solely addresses the homoscedasticity concerns. Findings The following findings are established. First, there is an unconditional positive effect of taxation on inclusive human development. Second, the net effects of taxation on inclusive human development, associated with the interaction of the government revenue with governance quality variables, are positive for the most part. It is then evident that when taxation policies are combined with good governance initiatives, the ultimate impact of inclusive human development is likely to be enhanced. Originality/value This study establishes that, whereas taxation dynamics largely have a favorable incidence in promoting inclusive human development, when such taxation measures are complemented with good governance initiatives, the overall impact of inclusive human development is also likely to be positive. It follows that policies designed to promote political, economic and institutional governance should be implemented in tandem, which policies designed to boost tax performance in the sampled countries. The findings can also be understood from the perspectives that inclusive human development is likely to be boosted when taxation measures are complemented with, (1) the free and fair election and replacement of political leaders (i.e. political governance), (2) the formulation and implementation of inclusive policies for the delivery of public goods (i.e. economic governance) and (3) the respect by citizens and the state of institutions that govern interactions between them (i.e. institutional governance).
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    Do corporate attributes impact integrated reporting quality? An empirical evidence
    (Journal of Financial Reporting and Accounting Vol. 20 No. 3/4, pp. 416-445(Emerald Publishing Limited), 2021-06-10) Erin Olayinka; Adegboye Alex
    Purpose This study aims to examine the impact of corporate attributes on integrated reporting quality of top 100 listed firms in South Africa. Design/methodology/approach With a sample of the top 100 listed firms in South Africa, this paper drew insights from the legitimacy and stakeholder theory to examine the impact of corporate attributes on integrated reporting quality. This paper measured integrated reporting quality based on the International Integrated Reporting Council framework of 2013. Corporate attributes were determined taking into consideration three broad perspectives (board committee attributes, firm attributes and audit committee attributes). This paper analyzed the data using content analysis, ordered probit regression and logistic regression method. Findings Results indicate that board committee attributes, firm attributes and audit committee attributes have a positive and significant relationship with integrated reporting quality. Additional analysis reveals that external assurance contributes to the quality of integrated reporting. The findings empirically revealed that most South African firms have intensified efforts toward the quality and full disclosure of integrated reporting framework. Research limitations/implications The study was limited to a sample size of 100 firms, which is country-specific, however, it sets the tone for future empirical research on the subject matter. This study provides an avenue for future research in the area of corporate attributes and integrated reporting quality in other emerging countries, especially other African countries. Practical implications The result of this study provides practical implications in the areas of good corporate governance, corporate reporting and integrated reporting. The empirical approach used in this study emphasizes the need for corporate organizations to introduce integrated reporting practices into their reporting cycle. The finding implies that non-compliance with integrated reporting by corporate organizations may have an adverse effect on corporate growth, corporate sustainability and corporate reputation in the long run. Originality/value The work extends prior research on the subject of integrated reporting in South Africa. Also, this study broadens the application of legitimacy and stakeholder theory in influencing corporate organizations to disclose relevant information that could aids stakeholders’ interest.
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    Corporate governance and sustainability reporting quality: evidence from Nigeria
    (2021) Erin Olayinka; Adegboye Alex; Bamigboye Omololu Adex
    Purpose This study aims to examine the association between corporate governance and sustainability reporting quality of listed firms in Nigeria. Design/methodology/approach The authors measure corporate governance using board governance variables (board size, board independence, board gender diversity and board expertise) and audit committee attributes (audit committee size, audit expertise and audit meeting). The authors measured sustainability reporting quality using a scoring system, which ranges between 0 and 4. The highest score is achieved when sustainability reporting is independently assured by an audit firm. The lowest score refers to the absence of sustainability reporting. The study emphasizes 120 listed firms on Nigeria Stock Exchange using the ordered logistic regression technique. Findings The results indicate that board governance variables (board size, board gender diversity and board expertise) and audit committee attributes (audit committee size, audit expertise and audit meeting) are significantly associated with sustainability reporting quality. Additional analysis reveals that external assurance contributes to the quality of sustainability reporting through corporate governance characteristics. Research limitations/implications This study is restricted to a single country. Future studies should consider a cross-country study, which may help to establish a comparative analysis. Likewise, the future study could consider other regression techniques using a continuous measurement of the global reporting initiative in measuring sustainability reporting quality. Practical implications This study’s findings have important implications for policymakers and practitioners, especially the corporate executives and top management. Companies are encouraged to restructure their board to enhance better monitoring and support towards better sustainability reporting. Social implications Disclosure on sustainability reporting helps corporate organizations advance the issues of sustainability both nationally and globally. Originality/value This current study adds to accounting literature by examining how corporate governance contributes to sustainability reporting practices within the Nigerian context. Drawing from the result, the study provides strong interconnectivity between the corporate board and audit committee in driving sustainability reporting quality within an organizational context.
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    Governance Quality and Sustainable Development: Insights from the United Nations Sustainable Development Goals in Africa
    (2024) Adebayo Adeyemi; Ackers Barry; Erin Olayinka; Adegboye Alex
    We examine the effect of governance quality on sustainable development in Africa. We focus on 48 African countries for the period of 2010 to 2022 using the Generalized Method of Moments framework to analyze the data. We measured sustainable development through three key variables: sustainable economic development, sustainable social development and sustainable environmental development. The findings of this study provides a strong evidence that governance quality plays a critical role in promoting sustainable development. Thus, the empirical evidence in this study largely proves a strong and robust link between the governance quality and sustainable development in Africa.