corporate governance

The Governance Imperative: Nigerian Institutions, Global Standards And The Professional Responsibility To Bridge The Gap

Nigeria’s governance challenge is no longer simply about the absence of laws, codes or regulatory standards, but the persistent gap between formal governance requirements and institutional practice. Closing this governance gap requires effective regulation, stronger institutional capacity, responsible leadership and professionals who can translate legal and governance principles into sound decision-making, accountability and institutional integrity.

Legal Liability of Auditors for Corporate Fraud: Challenges and Prospects

This article examines auditors’ legal liability for corporate fraud under Nigerian law. It analyses the statutory, common law and professional standards governing auditors’ duties, the circumstances that may give rise to liability, and the practical challenges that hinder effective enforcement. It also proposes reforms aimed at strengthening regulatory oversight, auditor independence, technological competence and corporate governance while preserving the proper limits of the audit function.

Fair Hearing in Derivative Actions Under the Companies and Allied Matters Act, 2020: Procedural Safeguards, Judicial Intervention, and Minority Protection

This article examines the role of fair hearing in derivative actions under the CAMA 2020. It explores the procedural safeguards governing derivative proceedings and highlights the courts’ role in protecting minority shareholders while ensuring procedural fairness and corporate accountability.

Ethical Leadership in A Changing Work Environment: Promoting Integrity and Accountability in Professional Practice

This article explores the critical role of ethical leadership in today’s evolving work environment, emphasizing core principles like integrity, transparency, accountability, and inclusivity. It offers practical strategies and real-world examples for leaders in legal, corporate, and governmental sectors to navigate ethical dilemmas with clarity and resilience.

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