Department of Accountancy, Federal Polytechnic Nekede, Owerri, Imo State. Abstract This study artificial intelligence and audit practices in registered audit firms in Lagos, Nigeria was carried out to examine the effect of machine learning, natural language processing, and Robotic process on audit practices in registered audit firms in Lagos state, Nigeria. The quantitative research design was employed and data was sourced from five-point Likert scale questionnaire distributed to 285 respondents made up of junior, senior and audit partners in registered audit firms in Lagos out of which only 155 was returned accounting for 54%. The descriptive statistics, normality test, multi-collinearity test were all carried out.

Abstract. Small and Medium Enterprises (SMEs) play a crucial role in fostering economic development, employment generation, and innovation, which are essential for a nation like Nigeria. In Southeast Nigeria, SMEs contribute significantly to national growth through trade expansion, job creation, and capital formation. However, increasing insecurity—manifested in the activities of armed groups, frequent kidnappings, political unrest, and separatist movements—has posed serious threats to their survival and daily operations.

Abstract This paper examines the need for re-capitalization/consolidation of banking industry in Nigeria; it's is relevance to the survival of banks in financial crisis and the degree of compliance of banks to regulatory guidelines. It recognizes that no amount of capital can prevent the failure of a mismanaged bank, and that a strong well-managed bank can operate with little capital. Hence, it recommends that regulatory guidelines should include quarterly or yearly appraisal of the quality, character, ability, and profile of management of post-consolidated banks by the Central Bank of Nigeria.

CHECKMATING INSECURITY IN NIGERIA THROUGH INFORMATION MANAGEMENT 1. Ani, Ngozi Charity, 2. Nwazue, Jane Ijeoma and 3. Iwuoha, Chiamaka Osinachi 1-3. Department of Office Technology and Management, Federal Polytechnic, Nekede, Owerri, Imo State. charityani86@gmail.com Abstract This paper examines the need to checkmate insecurity in Nigeria through information management. Apart from its direct effect on the populace, insecurity also affects the economy. Information management has to do with the quality and types of information given out by those vested with the responsibility of disseminating information within and outside the county. The way and manner information about insecurity in Nigeria is managed determines the attitudes and dispositions of foreigners towards their perception of the country.

Abstract The research work examined the effect of cross border inflows on the performance of Nigerian capital market between the periods 1990 to 2023. The data for the study were obtained from CBN statistical bulletin 2024. Cross border inflows were indicated by foreign direct investment, foreign portfolio investment and exchange rate while capital market performance was proxied by all share index. The results shows that all the variables except foreign investment were significant to all share index.

Abstract This paper examines the need for re-capitalization/consolidation of banking industry in Nigeria, it's is relevance to the survival of banks in financial crisis and the degree of compliance of banks to regulatory guidelines. It recognizes that no amount of capital can prevent the failure of a mismanaged bank, and that a strong well-managed bank can operate with little capital. Hence, it recommends that regulatory guidelines should include quarterly or yearly appraisal of the quality, character, ability, and profile of management of post-consolidated banks by the Central Bank of Nigeria.

ABSTRACT This study examined the effect of government expenditure on economic growth in Nigeria from 1990 to 2022, using secondary data sourced from the Central Bank of Nigeria Statistical Bulletin (2022). Real Gross Domestic Product (RGDP) was used as a proxy for economic growth, while government expenditure was measured through Expenditure on Administration (ADM), Economic Services (ECONS), Social and Community Services (SOCS), and Transfers (TRANS), with Inflation Rate (INF) as a control variable. The Augmented Dickey-Fuller (ADF) test indicated a mixed order of integration, I (0) and I (1). Using the Autoregressive Distributed Lag (ARDL) model, a long-run relationship between government expenditure and economic growth was established. ADM and SOCS had significant positive effects on RGDP in both short and long run. ECONS showed a significant negative effect in both the short and long run, while TRANS had an insignificant negative effect. The Error Correction Model (ECM) indicated an annual adjustment speed of 8.61% toward long-run equilibrium. An adjusted R² of 99.78% confirmed the model's explanatory strength, while the F-statistic validated its overall significance. The study concluded that government expenditure significantly affects economic growth and recommended stricter monitoring such as enhanced EFCC and ICPC oversight to improve the impact of economic services expenditure.

Abstract This study investigated the impact of human capital loss on healthcare delivery, education quality, and industrial productivity within Owerri Municipality. Employing a quantitative research design, data were collected from a sample of 400 respondents and analyzed using Pearson correlation and multiple regression techniques. The results revealed a strong and statistically significant relationship between human capital flight and each of the dependent variables. Specifically, the correlation coefficients indicated the strongest effect on healthcare service quality (r = 0.945, p = 0.000), followed by educational performance (r = 0.930, p = 0.000), and industrial productivity (r = 0.918, p = 0.000).

LITERACY, LANGUAGE AND COMMUNICATION AS PANACEA TO INSECURITY: FOCUS ON THE NIGERIAN SITUATION Department of Humanities, Federal Polytechnic, Nekede, Owerri, Imo state. buchyenyinnaya@gmail.com, TEL: 08132125550 Abstract Security, as a concept, has always been an all-time essential factor in human and even spiritual affairs, encompassing and pervading all areas of existence. This is because security is of vital importance for the survival, growth and development of any cultural, social, political, economic and even traditional system. This discourse interrogates the relationship between literacy, language, and communication, analysing how security affects cum drives information within the society, and how the information transmitted within and outside any geo-polity plays a role in promoting or endangering security.