scholarly journals Quality-differentiated Auditors, Block-holders and Monitoring Mechanisms

2017 ◽  
Vol 1 (1) ◽  
pp. 64-79
Author(s):  
Rachael Oluyemisi Arowolo ◽  
Ayoib Che Ahmad
Keyword(s):  
Mediating Effect ◽  
Policy Implications ◽  
Sub Saharan Africa ◽  
External Auditors ◽  
Type Selection ◽  
The Board Of Directors ◽  
Sub Saharan ◽  
Block Holders ◽  
Relationship Of ◽  
The Relationship

Many companies are closing down after the global economic melt-down of 2008 that involved ERON. The biggest problem for such business failures as identified by practitioners and academicians is information asymmetry existing in the relationship of the managements with the shareholders. This study seeks to investigate how monitoring mechanisms influence the block-holders in 111 Nigerian non-financial listed companies to resolve this problem. The study also investigates the mediating effect of the quality-differentiated auditors on the relationship between block-holders and monitoring mechanisms. The investigation adopted quantitative analysis using Stata to test related hypotheses. The findings indicate that the block-holders significantly influence monitoring mechanisms. The results also reveal that quality-differentiated auditors positively affect monitoring mechanisms and that it significantly explains the relationship between block-holders and monitoring mechanisms. Thus, this paper adds to knowledge on the subject of monitoring mechanisms and its scopes (directorship, internal and external auditing). These findings have policy implications for the board of directors to execute their monitoring responsibilities and guide them in external audit type selection. The findings also provide policy suggestions for both the internal and external auditors. The results can also be beneficial for the regulatory agencies and government to further review the guidelines for corporate governance. The paper adds to knowledge in Sub-Saharan Africa, especially, Nigeria by examining a mediating effect to expose the relationship between block-holders and monitoring mechanisms, which are not clear or exist in the previous studies.

scholarly journals Ethical Issues in Indigenous Archaeology: Problems with Difference and Collaboration

2019 ◽  
Vol 2 (3) ◽  
pp. 34-43 ◽  
Author(s):  
Alfredo González-Ruibal
Keyword(s):  
Ethical Issues ◽  
The Other ◽  
Sub Saharan Africa ◽  
Southern Europe ◽  
Indigenous Archaeology ◽  
Personal Experiences ◽  
Sub Saharan ◽  
The One ◽  
Relationship Of ◽  
The Relationship

The critique of archaeology made from an indigenous and postcolonial perspective has been largely accepted, at least in theory, in many settler colonies, from Canada to New Zealand. In this paper, I would like to expand such critique in two ways: on the one hand, I will point out some issues that have been left unresolved; on the other hand, I will address indigenous and colonial experiences that are different from British settler colonies, which have massively shaped our understanding of indigeneity and the relationship of archaeology to it. I am particularly concerned with two key problems: alterity – how archaeologists conceptualize difference – and collaboration – how archaeologists imagine their relationship with people from a different cultural background. My reflections are based on my personal experiences working with communities in southern Europe, Sub-Saharan Africa and South America that differ markedly from those usually discussed by indigenous archaeologies.

In the Gardens with Ibrahim: An Evaluation of Fī riyāḍ al-tafsīr by Shaykh Ibrahim Niasse, a Contemporary, Traditional Tafsīr

2018 ◽  
Vol 20 (1) ◽  
pp. 28-46
Author(s):  
Oludamini Ogunnaike
Keyword(s):  
West Africa ◽  
Sub Saharan Africa ◽  
Close Reading ◽  
Oral Performance ◽  
Contemporary Work ◽  
Sub Saharan ◽  
Sufi Order ◽  
Relationship Of ◽  
The Relationship ◽  
Excellent Article

The Senegalese Shaykh Ibrahim Niasse (d. 1975) was the founder of the most popular branch of the Ṭarīqa Tijāniyya, the most popular Ṣūfī order in Sub-Saharan Africa. In this paper, I propose to give a brief overview of his recently-published Fī riyāḍ al-Tafsīr, a contemporary work of tafsīr transcribed from Shaykh Ibrahim's annual Ramaḍān tafsīr sessions. The tafsīr is unique for many reasons, not least of which is the fact that it is a transcription of an oral tafsīr performance, raising interesting questions about the relationship of oral performance to textuality and intertextuality, and the relationship between spiritual practice and Qur'anic hermeneutics, and challenging certain received notions about Islam in West Africa, and the place of West Africa in the Islamic world. While this work has previously been discussed in an excellent article by Andrea Brigaglia, this paper builds on and complements Brigaglia's work by conducting a close reading of Shaykh Ibrahim's tafsīr of Q. 6:75–79, the story of Abraham and the setting star, moon, and sun, comparing it with related ideas found in other Ṣūfī texts and with other Sufi tafsirs of the same passage.

Turkey and South Africa: A Relationship of Regional Powers

2019 ◽  
Vol 6 (2) ◽  
pp. 154-171
Author(s):  
Michael B. Bishku
Keyword(s):  
South Africa ◽  
Middle East ◽  
Sub Saharan Africa ◽  
Muslim Population ◽  
Regional Powers ◽  
Sub Saharan ◽  
Political Economic ◽  
Relationship Of ◽  
The Relationship ◽  
Trade And Investment

This is an examination of the political, economic and cultural ties between a member of NATO, sometimes at odds with the Western Alliance (Turkey) and a prominent country in the Non-Aligned Movement (South Africa) from the late 1980s up to the present. Turkey regards South Africa as a key state in the continent in its more recent engagement in Africa, while South Africa sees Turkey as an essential relationship in the Middle East. They share some common concerns regarding the respective regions of sub-Saharan Africa and the Middle East, respectively, like peacekeeping and development in Africa and the politics of the Israel–Palestine situation. Turkey has maintained cultural ties with South Africa’s Muslim population, but is concerned about the Gülenist presence in South Africa. While the two countries have cooperated in political endeavors, trade and investment seem most prominent in their relationship. In recent years, there have been several reciprocal visits by leaders of both countries underlining the importance of the relationship.

scholarly journals Mediating Effect of Quality-Differentiated Auditor on the Relationship between Managerial Ownership and Monitoring Mechanisms

2018 ◽  
Vol 2 (2) ◽  
pp. 65-77
Author(s):  
Rachael Oluyemisi Arowolo ◽  
Ayoib Che Ahmad ◽  
Oluwatoyin Muse Johnson Popoola ◽  
Hisar Pangaribuan
Keyword(s):  
Mediating Effect ◽  
Sub Saharan Africa ◽  
Managerial Ownership ◽  
Audit Market ◽  
The Past ◽  
Reasonable Range ◽  
Sub Saharan ◽  
To Come ◽  
The Right ◽  
The Relationship

Over the past decade, most studies in corporate governance and audit market have emphasised the importance of monitoring mechanisms (MM), especially after the global economic meltdown resulting from the Enron saga. The literature on MM continues growing as many countries especially the Sub-Saharan Africa are still struggling to come out of the effect of the economic meltdown and businesses continues to fail or merge. This paper, therefore, examines the relationship between Managerial Ownership (MO) and MMs with quality-differentiated auditors (QDA) as the channel for the relationship. The study used data from non-financial listed companies in Nigeria providing empirical supports that MO significantly associates with MMs in the right direction. Likewise, QDA also influences the MMs in the right direction suggesting that QDA is necessarily required to enhance adequate MMs. The findings of this study provide support for the association of MO and MMs with the intervention of QDA for solutions to agency problems. Companies should, therefore, motivate the management to own shares within the reasonable range that aligns the interest of the management with that of the shareholders. This paper adds to knowledge especially in Nigeria and Sub-Saharan Africa by examining a mediating effect to depict the relationship between MO and MM, which are not evident in prior studies.

scholarly journals HIV and cardiovascular disease in sub-Saharan Africa: Demographic and Health Survey data for 4 countries

2021 ◽  
Vol 21 (1) ◽  
Author(s):  
Leonard E. Egede ◽  
Rebekah J. Walker ◽  
Patricia Monroe ◽  
Joni S. Williams ◽  
Jennifer A. Campbell ◽  
...  
Keyword(s):  
South Africa ◽  
Cardiovascular Disease ◽  
Health Survey ◽  
Survey Design ◽  
Logistic Models ◽  
Population Data ◽  
Demographic And Health Survey ◽  
Sub Saharan Africa ◽  
Sub Saharan ◽  
The Relationship

Abstract Background Investigate the relationship between two common cardiovascular diseases and HIV in adults living in sub-Saharan Africa using population data provided through the Demographic and Health Survey. Methods Data for four sub-Saharan countries were used. All adults asked questions regarding diagnosis of HIV, diabetes, and hypertension were included in the sample totaling 5356 in Lesotho, 3294 in Namibia, 9917 in Senegal, and 1051 in South Africa. Logistic models were run for each country separately, with self-reported diabetes as the first outcome and self-reported hypertension as the second outcome and HIV status as the primary independent variable. Models were adjusted for age, gender, rural/urban residence and BMI. Complex survey design allowed weighting to the population. Results Prevalence of self-reported diabetes ranged from 3.8% in Namibia to 0.5% in Senegal. Prevalence of self-reported hypertension ranged from 22.9% in Namibia to 0.6% in Senegal. In unadjusted models, individuals with HIV in Lesotho were 2 times more likely to have self-reported diabetes (OR = 2.01, 95% CI 1.08–3.73), however the relationship lost significance after adjustment. Individuals with HIV were less likely to have self-reported diabetes after adjustment in Namibia (OR = 0.29, 95% CI 0.12–0.72) and less likely to have self-reported hypertension after adjustment in Lesotho (OR = 0.63, 95% CI 0.47–0.83). Relationships were not significant for Senegal or South Africa. Discussion HIV did not serve as a risk factor for self-reported cardiovascular disease in sub-Saharan Africa during the years included in this study. However, given the growing prevalence of diabetes and hypertension in the region, and the high prevalence of undiagnosed cardiovascular disease, it will be important to continue to track and monitor cardiovascular disease at the population level and in individuals with and without HIV. Conclusions The odds of self-reported diabetes in individuals with HIV was high in Lesotho and low in Namibia, while the odds of self-reported hypertension in individuals with HIV was low across all 4 countries included in this study. Programs are needed to target individuals that need to manage multiple diseases at once and should consider increasing access to cardiovascular disease management programs for older adults, individuals with high BMI, women, and those living in urban settings.

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