GPH-International Journal of Social Science and Humanities Research

Whistle Blowing Practice and Audit Committee Structure of Quoted Deposit Money Banks in Nigeria

Patrick, Hope Chidinma — 2026-04-30

The discrepancy and mixed opinions in the literature on the relationship between whistle blowing practice and audit committee structure makes the direction of their relationship ambiguous. Thus, the aim of this study is to empirically explore the relationship between whistle blowing practice and audit committee structure of quoted deposit money banks in Nigeria. data on different types of whistle blowing practice and audit committee structure from 2014-2023 were collected from central bank of Nigeria statistical bulletin, National Bureau of statistics, Federal Inland Revenue Service (Nigeria Revenue Service), and annual reports and accounts of the sampled banks quoted on the floor of Nigerian Exchange Group from the period of 2014-2023. Descriptive statistics, ordinary least square regression analysis, panel unit root test, Hausman test, Lagrange Mult89plier test, Johansen Cointegration test, error correction model with the aid of E-view version 12.0. the empirical results indicate that internal and external whistle blowing practice significantly relate to audit committee independence, explaining about 79.4% and 80.5% of the total variation in audit committee independence. The study therefore conclude that whistle blowing practice significantly relate to audit committee structure and recommends that banks should strengthen their internal and external whistle blowing practice to ensure that employees feel safe and encouraged to report unethical practices. This could involve creating clear policies, establishing confidential reporting channels, and ensuring that there are no repercussion for whistle-blowers.

Design of a Smart Tourism Platform for Enhancing Visitor Experience and Flexible Learning by Students of Tourism in Bauchi State

Murtala Mohammed Alamai — 2026-05-08

The global digitalization of tourism has revolutionized destination management, yet many regions in developing countries remain constrained by fragmented information systems and inadequate educational tools. Bauchi State, Nigeria, possesses significant tourism assets, including the Yankari Game Reserve, Wikki Warm Spring, and the Tafawa Balewa Tomb; however, these attractions remain underutilized due to limited digital integration and infrastructure gaps. This study proposes the design of an offline-first, multilingual Smart Tourism Platform (STP) tailored to the Bauchi context to simultaneously enhance visitor experiences and support flexible learning for tourism students. Adopting a mixed-methods Design Science Research (DSR) approach, the study involves stakeholder interviews, visitor surveys (N=50), and student needs assessments (N=100). The proposed platform integrates geolocation, digital storytelling, augmented reality, and e-learning modules, specifically engineered to function in low-connectivity environments. The article develops a conceptual architecture and evaluates the platform's impact on destination competitiveness and pedagogical engagement. Findings indicate that the STP significantly improves destination accessibility, tourist decision-making, and experiential learning. Ultimately, this research contributes a context-specific model for smart tourism development in emerging destinations across sub-Saharan Africa.

THE EFFECT OF BRAIN DRAIN ON ECONOMIC DEVELOPMENT: AN EMPIRICAL ANALYSIS

Emmanuel Ating Onwioduokit — 2026-05-09

This study examines the impact of brain drain on economic development using secondary data from 1981 to 2023, sourced from the World Development Indicators (WDI), the Central Bank of Nigeria (CBN) and United Nations- World Population Prospects. An Autoregressive Distributed Lag (ARDL) estimation technique was employed following diagnostic tests, which confirmed that four variables were stationary at first difference while one was stationary at levels. The empirical findings indicate that brain drain (BD) exhibited varying effects on HDI in both the short-run and long-run periods. However, Brain Drain contribution to economic development was minimal or negligible. Remittances were positive and significant in the long run meaning that it contributed to economic development in the long run. Similarly, unemployment (UNEM) deviated from a priori expectations in both the short-run and long-run periods, except at the first and third-period lags. Government expenditure on human capital exhibited fluctuating effects over time but became significant in the long run, highlighting its potential role in mitigating the negative consequences of brain drain. Based on these findings, the study recommends that government should increase investment in human capital development to counteract the adverse effects of brain drain. The logic from the work is that the negative effect of Brain Drain is offset by the positive effect of remittances that the migrated labour force sends back to the country; indicating that Brain Drain through a pass-through (remittances) contributes positively to economic development of Nigeria. Thus, government needs to intensify Human Capital Development to raise more labour force for the market.

Sensibilisation aux initiatives entrepreneuriales et participation des femmes entrepreneures aux réalisations des projets socio-éducatifs dans la région du Nord Cameroun

Mahamat Alhadji — 2026-05-11

RÉSUMÉ: Notre étude portant sur la participation des femmes entrepreneures aux réalisations des projets socioéducatifs sous le prisme de la sensibilisation aux initiatives entrepreneuriales part du constat selon lequel, bien que les femmes soient fortement impliquées dans les activités communautaire, elles demeurent relativement peu visibles dans la participation au développement des secteurs socioéducatifs, ce qui soulève la problématique du décalage entre le dynamisme des femmes et leur faible niveau d’intervention dans les projets à portée éducative et sociale. De cette situation découle la question principale suivante : la sensibilisation aux initiatives entrepreneuriales influence-t-elle la participation des femmes entrepreneures aux réalisations des projets socioéducatifs dans la région du Nord Cameroun ? Comme hypothèse nous avons : la sensibilisation aux initiatives entrepreneuriales influence la participation des femmes aux réalisations des projets socioéducatifs. L’objectif central de la recherche est de démontrer que l’essor de l’entrepreneuriat constitue un levier déterminant de l’engagement effectif des femmes dans les projets socioéducatifs. L’étude s’appuie sur la théorie de l’autonomisation développée par Kabeer et Sen. Sur le plan méthodologique, la recherche adopte une approche quantitative, mobilisant le questionnaire comme outil de collecte des données. Les données ont été analysées à l’aide du logiciel SPSS version 27.1. Les résultats des tests d’hypothèses révèlent une confirmation à hauteur de 95 %. Ainsi la sensibilisation aux initiatives entrepreneuriales facilite la participation des femmes à la réalisation des projets socioéducatifs dans la région du Nord Cameroun. Cette situation ouvre des pistes de réflexion relatives au renforcement de l’accompagnement institutionnel, à l’amélioration de l’accès aux ressources et à la promotion d’une gouvernance participative plus inclusive dans la région du Nord Cameroun.

Perception of Intimate Partner Violence by Journalists in Lafia, Nasarawa state

Blessing Omeyi Obande — 2026-05-14

Intimate partner violence (IPV) is a global problem, recently attracting enormous attention, owing to its effects on both perpetrators and victims. Journalists in the media world, are principal players in engineering the needed social change to reverse the tide of this menace. This study aimed to access how journalists practicing in Lafia understand the menace of Intimate Partner Violence. The study applied the use of validated structured questionnaire to collate information from registered, practising journalists in Lafia. Analysis of data was performed with Statistical Package for the Social Sciences (SPSS) version 20 using cross-tabulation to obtain frequencies and percentages. A total of 72 (48.3 %) out of 149 registered journalists responded to the questionnaire. Majority of the respondents which formed 70.8 % of the population practised in the electronic media, while the remaining 29.2 % of the population were print media journalists. Of this population, 61.1 % have practised journalism for 7 years and above, while only 6.9 % have been practising journalism for less than a year. Only 12.5 % of respondents had reported IPV stories before, while 70.8 % which formed a majority of the journalists have not reported IPV stories before, and 15.3 % were not sure if they had ever reported any IPV stories before. Of this reported IPV stories by journalists practising in Lafia, 22.2 % were murder and battery cases respectively, while abdication of marital responsibilities, physical abuse by husband, physical abuse by wife, physical abuse and starvation respectively accounted for 11.1 % of reported IPV stories by the practising journalists. The study recommends increased awareness among journalists to enable more impactful reportage of IPV in society, so as to stem the menace.

Fiscal Space, Public Debt Sustainability and Economic Growth: Empirical Inference from the MINT Countries

Ubong Effiong — 2026-05-17

This study explored the effect of fiscal space and public debt on economic growth in Mexico, Indonesia, Nigeria, and Türkiye (MINT) countries using data from 2000 to 2024. The study proceeded to establish sustainable debt level for the MINT countries as a whole. With the panel autoregressive distributed lag (PARDL) model estimation technique, our findings show that while fiscal space (measured by deficit-GDP ratio) exerts significant positive effect on the economic growth of the MINT countries, debt sustainability (measured as the debt-GDP ratio) exerts significant negative effect on economic growth of the growth. The estimate shows that a 1% increase in debt results to about 0.1227% and 0.2979% decrease in the economic growth of the MINT countries in the long run and short run respectively. On the country-specific level, the PARDL model shows that though all the MINT countries experience negative effect of debt on economic growth, the greatest negative impact is being felt by Türkiye. From the smooth transition regression analysis, a threshold debt-GDP ratio of 21.30% was established for the MINT countries. Operating below this threshold level yield positive effect on economic growth while operating beyond this threshold level reduces economic growth significantly by about 0.4627% on average. This therefore calls for fiscal sustainability practices for the MINT countries. It was recommended that these countries should stick to the established threshold of debt-GDP ratio in order to reap the gains of borrowing for growth.

THE ROLE OF INTERNATIONAL FINANCIAL INSTITUTIONS IN TRADE FINANCING

Idoko, Emmanuel Chizoba — 2026-05-20

This paper examines the role of International Financial Institutions in the context of trade financing in a developing country, such as Nigeria. This paper uses a case study, qualitative interviews, and quantitative surveys to understand the role of the World Bank and the International Monetary Fund on trade financing, as well as the trade financing enhanced by IFIs through the development of infrastructure, policy reforms, and capacity-building initiatives. The study also explores the growing impact of trade financing bureaucratic inefficiencies, corruption, and the social realities of the implications of conditionalities. These case studies include the Nigeria Agricultural Transformation Agenda and the IMF's Extended Fund Facility program. This piece of research fills a gap in the literature by assessing the implications of the mechanisms employed by IFIs and trade financing, presenting practical suggestions geared toward policy reform, and stressing the importance of consensus-building among all actors to further advance the initiatives. Furthermore, additional and adaptive research is needed in relation to trade practices, which continues to evolve.

THE ROLE OF MULTILATERAL FINANCIAL INSTITUTIONS AND EXPORT CREDIT AGENCIES IN BRIDGING TRADE FINANCING GAPS IN THE AFRICAN CONTINENTAL FREE TRADE AREA (AfCFTA)

Dila Kabir Gwamada — 2026-05-20

The paper objective seeks to explore roles of multilateral financial institutions (MFIs) and export credit agencies (ECAs) in bridging trade financing gaps in the AfCFTA. In order to achieve the objective, data were obtained from secondary sources which include publications, reports, AfCFTA documents and other literature on the subject which were analysed using systematic content analysis. This study reveals that multilateral financial institutions play a crucial role in closing the financing gap. They carry out this by offering numerous financial products like sovereign loans to governments, non-sovereign loans to private organizations or firms and guarantees that reduce risk for private investors. This study reveals that MFIs and ECAs in the AfCFTA have increased intra-Africa trade volume which is an indication that they have partially bridged trade financing gaps in Africa. This study concludes that AfCFTA presents a unique opportunity for MFIs and ECAs to address Africa’s trade finance gap and have unleashed the continent’s full trade and economic potential. MFIs and ECAs should therefore embrace innovation in financing trade infrastructure such as through a surge in green bonds, climate finance and digital financial tools. These open up fresh opportunities to close trade financing gaps while aligning with global sustainability goals in trade. By adopting them MFIs and ECAs can access new capital sources and support trade infrastructure projects that are both economically sound and environmentally friendly.

Evaluating the Effectiveness of Export Financing Programmes in Nigeria

Keshinro, Phebe Oluwatunmise — 2026-05-20

Export financing plays a critical role in facilitating international trade by supporting increased export capacity. In Nigeria, the imperative of economic diversification have prompted the introduction of several export financing and incentive programmes by public institutions; the CBN’s RT200 Non-Oil Export Proceeds Repatriation Rebate Scheme and Non-Oil Export Stimulation Facility, the NEXIM’s Export Development Fund and Credit Guarantee Schemes, the NEPC’s Export Expansion Grant, and trade-related interventions of the BOI. This paper evaluates the effectiveness of these programmes in promoting Nigeria’s non-oil exports between 2017 and 2024. Adopting a qualitative research approach, the study examines the design, implementation, and outcomes of the schemes using official policy guidelines, institutional reports, and export-related data from the CBN, NEPC, and NEXIM. The analysis is anchored on export-led growth theory, financial intermediation theory, and institutional theory to explain how policy architecture and institutional efficiency shape export performance. The findings indicate that while Nigeria’s export financing initiatives have recorded modest gains, their overall impact remains constrained by design and implementation weaknesses. Specifically, the RT200 scheme has enhanced export proceeds repatriation but offers limited direct financing; the NESF and EDF have expanded credit access but are hampered by stringent eligibility requirements and banks’ risk aversion to SMEs; and the EEG’s effectiveness is undermined by funding instability and administrative delays. The paper concludes that Nigeria’s export finance framework is directionally sound but operationally weak, and recommends improved institutional coordination, stronger risk-sharing mechanisms, transparent and digitalized processes, and more stable funding to enhance non-oil export performance.