This study evaluates the link between female students' academic success and sexual harassment in tertiary schools. Using a cross-sectional survey technique, 200 students from five departments at the University of Benin in Nigeria were selected for the study. The frequency,
simple percentage test, and regression test were used for the study's test, and the Statistical Package for Social Sciences (SPSS) 22 version was used to assess the study's data. The study's findings suggested that lecturers are the primary perpetrators of sexual harassment, which has made the learning environment in tertiary schools unfavorable for female students. This was especially true of the University of Benin, where the majority of female students in tertiary institutions in Nigeria reported having experienced sexual harassment. The study also found a link between sexual harassment and poor academic achievement among female students in Nigerian tertiary institutions as well as its psychological effects. Accordingly, the study made a number of recommendations, including that tertiary institution administrators set up structures that would allow staff and students to have a conversation about the issue of sexual harassment; that female students should be adequately informed about the policies and support services available to reduce sexual harassment; and that strict adherence to workplace ethics are required.
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The general assumption among scholars is that external auditor ensures the reliability of the financial statements provided by the management. This study investigated the moderating role of audit quality on the relationship between ownership structure and earnings quality of top 10 insurance companies in Nigeria. Data used in the study was generated from the selected insurance company annual account and reports. OLS regression was employed to analysed the data. The findings revealed that, institutional shareholders monitor management financial activities in order to prevent misrepresentation of real economic activity, thereby, mitigating management opportunistic behaviour the, similarly, as the management formed part of the companies‘ shareholder, the earnings reported tend to reflect real economic activity on the contrary, when ownership is highly concentrated in the hands of few individuals, these few individuals tend to align with the management in exercising self-serving behaviour when a future benefit is foreseen interaction between audit quality and ownership structure increased the quality of earnings reported. In line with the finding the study recommends that, insurance companies should employ the services of external auditors to further strengthen the monitoring power of ownership structure to ensure earnings quality.