Abstract Calibri;mso-fareast-theme-font:minor-latin;mso-hansi-theme-font:major-latin;mso-bidi-font-family:"Times New Roman";mso-bidi-theme-font:minor-bidi;mso-ansi-language:EN-US;mso-fareast-language:EN-US;mso-bidi-language:AR-SA">TheSmall and medium scale enterprises sector has been recognized worldwide for itsrole in economic advancement through ways various like; wealth generation,employment creation, and poverty reduction (Kithae, Gakure, &Munyao, 2012).Small and medium scale enterprise...
Abstract With an upsurge in financial accounting fraud in the current economic scenario experienced, financial accounting fraud detection has become an emerging topic of great importance for academic, research and industries. In this age of high technology, fraud investigators can no longer be satisfied with just auditing or accounting skills, these investigators should be trained as forensic accountants and this training should include an extensive knowledge of accounting information....
ABSTRACTS Tax is an important stream of revenue for government’s development projects. The importance of tax systems as a major revenue source in a country is undeniable, these statistics have evidenced that tax revenues are one of main income source for many governments throughout the world but to maximize tax collection and minimize tax evasion among taxpayers is difficult to achieve in practice. However, tax compliance among SMEs is poor. In the framework of this study, an attempt to id...
ABSTRACT Theopening of the accounting to the actuarial calculation is a normal consequenceof its evolving spirit. At the origin of the international accounting standardslies the framework for preparing, presenting and disclosing the financialstatements. The framework stays as a reference matrix, as a standard ofstandards, as a constitution of financial accounting. According to theinternational framework, the financial statements use different evaluationbases: the historical cost, the curre...
CHAPTER ONEINTRODUCTION1.1.BACKGROUND TO THE STUDY Taxation is a compulsory levy imposed by the Government on the incomes of taxpayers in a geographical territory in order to defray the expenses of governance. This implies that anybody that generates income must compulsorily pay taxes. There are different types of taxation. These include the personal income tax, company’s income tax, and petroleum profit tax, value added tax and the capital gains tax. Recently, the issue of capital gains t...
CHAPTER ONEINTRODUCTION1.1. BACKGROUND TO THE STUDY1.2. STATEMENT OF PROBLEM1.3. OBJECTIVES OF THE STUDY1.5. STATEMENT OF HYPOTHESIS1.6. SIGNIFICANCE OF THE STUDY1.7. SCOPE OF THE STUDY1.8. LIMITATION OF THE STUDY1.9. DEFINITION OF TERMSCHAPTER TWO LITERATURE REVIEWCONCEPTUAL FRAMEWORKCONCEPT OF ACCOUNTINGCHAPTER THREERESEARCH METHODOLOGY3.0.INTRODUCTION 3.2 RESEARCH DESIGN3.3 METHOD OF DATA COLLECTION 3.4. POPULATION OF THE STUDY 3.5. DETERMINATION OF SAMPLE SIZE 3.6. PROBLEMS ENCOUNTE...
ABSTRACT The continuing influence and impact which personal and professional ethics exerts upon individuals, organizations and society, and the factors which influence organizational ethics, has been thrust into the headlines of the American populous. The ethical issues faced daily by organizations and their employees are neither always straightforward nor easy to resolve. Results of unethical behaviour by accounting/audit professionals, and the impact of ethics upon organizations, is a topi...
CHAPTER ONE 1.0INTRODUCTION 1.1BACKGROUND OF THE STUDY 1.2DEFINITION OF INFORMATION TECHNOLGY 1.3FUNTIONS OF INFORMATION TECHNOLOGY TO THE VERBATIM REPORTERS 1.4DEFINITION OF COMPUTER 1.5IMPORTANCE OF COMPUTER TO VERBATIM REPORTERS 1.6STATEMENT OF THE PROBLEM 1.7OBJECTIVES OF THE STUDY 1.8 SIGNIFICANCE OF THE STUDY 1.9 RESEARCH QUESTIONS/HYPOTHESIS 1.10 SCOPE OF THE STUDY 1.11 LIMITATION OF THE STUDY 1.12 DEFINITION OF TERMS CHAPTER TWO 2.0 LITERATURE REVIEW 2.1DEFIN...
ABSTRACT The determination of the overall growth of most cost depends on how efficient and effective the method of financial reporting is, and in the Nigeria case there are still lots of problems, challenges that have hindered the Nigerian financial reporting standard from attaining international status and these pose a greater challenge to implementation of fair value accounting in Nigerian financial system. Fair value accounting was a term applied widely in the 1980’s within the context o...
ABSTRACT This work provides empirical evidence on the effect pension reforms have on the Nigerian capital market. Using data spanning 2004-2014 and a five variable model, market capitalization was regressed on total pension assets, number of workers registered on pension scheme, GDP per capita, and turnover ratio. Total pension assets and number of workers registered on pension scheme were employed as proxies for pension reform. Results from the Ordinary Least Square (OLS) estimation as well ...
ABSTRACT This study comparatively explores the learning environment in undergraduate programmes of private and public universities. Using the Statistical Package for the Social Sciences 20.0, this study adopts the Independent T-test to analyze if significant differences exist in the perceptions of the learning environment held by students from four (2 public and 2 private) tertiary institutions in Edo State, Nigeria. The study tested for significant differences in the perceptions of students ...
ABSTRACTThis research study provides empirical evidence on the determinants of tax compliance of SMEs. Using the survey research design, questionnaires were distributed to 100 firms cutting several sectors of the economy. Responses from 92 respondents from the management cadre of the firms were analysed with simple percentage analysis, correlation and multiple regression analysis using the Statistical Package for the Social Sciences 20.0. Preliminary analysis with simple percentage analysis c...
The research examines the factors affecting bank fraud in Nigeria. The objectives of the study were to to examine the extent to which bank fraud is prevalent in Nigeria, to examine the nature and causes of bank fraud and to proffer possible solutions to the problem of bank fraud in Nigeria. Bank fraud is of the biggest single causes of bank failure and distress in the Nigerian banking system. This study therefore sets out to find the common types of bank fraud that are frequently carried o...
AbstractThis study examines microfinance Institutions(MFIs) contributions towards entrepreneurship development in Awka South Local Government Area of Anambra State ,Nigeria .The study was descriptive using questionnaire to source data from sampled small-scale entrepreneurs in Awka South .The data obtained were analysed u...
ABSTRACTThe major purpose of this research is to find out the causes of conflict between Secretaries and Bosses in Anambra State owned Establishments. The population of the study consists of 58 Secretaries in Anambra State Owned Companies. The sample for the study was the total population of the Secretaries which is 58. Three research questions were formulated which guided the study. Nine (9) items structure questionnaire was developed validated and tested for its reliability. The percentag...