Research Papers/Topics in Accounting

ANALYSIS OF INTERNAL AUDITING DEPARTMENT AND ITS EFFECTIVE ON NIGERIA PUBLIC ENTERPRISES.

TABLE OF CONTENTSTitle Page iCertification iiDedication iiiAcknowledgements ivTable of Content viCHAPTER ONE: BACKGROUND OF THE STUDY 11.1 Background of the Study 11.2 Statement of the Problem 61.3 Aims and Objective of the Study 71.4 Research questions 71.5 Research hypothesis 81.6 Significance of the study 101.7 Scope of the Study 111.8 Plan of the Study 121.9 Definition of Terms 13CH...

The External Auditor and the Financial Statements of Public Sector in Nigeria

THE EXTERNAL AUDITOR AND THE FINANCIAL STATEMENTS OF PUBLIC SECTOR IN NIGERIAA Research Project Submitted ByOKELEKE, CHIDINMA EZINWAMatric No_; RUN10-11/2987ToThe Department of Financial Studies,College Of Management Sciences,Redeemer’s University,Km 46, Lagos-Ibadan Expressway, Redemption City, Mowe, Ogun State, NigeriaIn Partial Fulfillment of the Requirements for the Award of the Degree of Bachelors of Science (B.Sc.) Honours in AccountingJuly, 2014.DECLARATIONI, Okeleke Chidinma Ezinwa,...

Impact of Accounting Information System on the Performance of Small and Medium Enterprises in Nigeria

.Table of ContentCHAPTER ONEBackground to the StoryStatement of the ProblemObjectives of StudyResearch HypothesisSignificance of StudyLimitations of StudyCHAPTER TWOReview of Related LiteratureHistorical Development of Accounting InformationImportance of Accounting Information in Business Decision MakingCHAPTER THREEResearch MethodologyScope of StudyData Design and CollectionSample TechniquesCHAPTER FOURData Presentation, Analysis and InterpretationCHAPTER FIVEFindingsSummaryRecommendation & ...

A Review of the International Accounting Standards Board Conceptual Framework

 The study was about the International Accounting Standard Board Conceptual Framework which sets out a comprehensive set of concepts for financial reporting, standard setting, guidance for preparers in developing consistent accounting policies and assistance to others in their efforts to understand and interpret the standards. The study adopts conceptual review approach which centred on discourses within the range of documentary evidence emanating from the international accounting standards ...

Independence of Statutory Auditors and Reliability of Financial Statements in Nigerian Listed Companies

This article provides vast knowledge on the impact of independence of statutory auditors and reliability of financial statements in Nigerian listed companies.ABSTRACTIn this study, the impact of the independence of statutory auditors on the reliability of financial statements in Nigerian listed companies was critically evaluated and analyzed. The major problem identified was is the need to safeguard auditors’ independence in order to gain stakeholders’ trust and confidence to utilize the ...

THE IMPACT OF REVENUE AND COST RELATIONSHIP OF TAX COLLECTION IN NIGERIA

ABSTRACT This study examined “The impact of revenue and cost relationship of tax collection in Nigeria” a case study of Ekiti State Government.  Tax is not a friend of anyone, yet it must be loved by everyone, this ageless paradox has originated from time immemorial. The pathetic attitudes of human beings towards payment of tax remain progressively the same from one century to the other, from one generation to the other. Taxes being the most important source of government r...

Impact of Audit Committee Characteristics on Profitability of Food and Beverages Firms in Nigeria

ABSTRACTThis study examines the effect of Audit committee characteristics on profitability of listed food and beverages firms in Nigeria. The study adopted an ex-post factor research design and used Audit committee financial expertise and audit committee meeting as independent variables to represent audit committee characteristic. It used return on assets, return on equity and earnings per share as the dependent variables to represent profitability. Data were collected from the annual financi...

IMPACT OF IFRS ADOPTION ON NIGERIAN ACCOUNTING SYSTEM

ABSTRACTThis investigation is outlined to evaluate the impact of IFRS adoption on the Nigeria accounting system as the country joins the rest of the world in embracing the application of IFRS in fiscal (l.e financial) reporting.It examined the origin of IFRS to be able to understand what the whole idea is all about, it looked at the standard setting body, the process before a standard is promulgated as well as the body charged with the responsibility of interpreting the standards in the event...

PROJECT PROPOSAL ON EFFECT OF AUDITORS' REMUNERATION ON AUDIT QUALITY

     TABLE OF CONTENT Table of content Certification Dedication Acknowledgement Abstract CHAPTER ONE Introduction Background of the study Statement of research problem Objectives of the study Statement of research questions Research hypothesis Scope of the study Significance of the study Limitations of the study Definition of terms CHAPTER TWO Conceptual framework Concept of audit quality Concept of audit remuneration ...

Effect Of Fraud Control Measures in Banking Sector

 ABSTRACTThe purpose of this topic the effect of fraud control measures on financial reporting in the banking industry[a case study of first bank of Maiduguri main branch] is aimed at finding practical means of eliminating and reducing the misstatement and misrepresentation of financial reporting in banking industries and the researcher used both primary and secondary source. Questionnaire and other interview were administered on a population of 140 persons made up of both staff of the ban...

The Significant Relationship Between Treasury Single Account (TSA) and Bank Liquidity Management

ABSTRACT Introduction of Treasury Single Account is as a result of numerous corrupt practices that exist in the country’s public accounting system, lack of transparency and accountability. The paper assesses the significant relationship between Treasury Single Account and bank liquidity management and also the economy of Nigeria. Questionnaires were administered to the staff of three selected banks with a population size of 32 sum from these banks. The correlation co-efficient was ...

The Relevance of International Financial Reporting Standards on the Quality of Financial Reporting in Nigeria

` ABSTRACT The aim of the study was to establish a relationship between the International Financial Reporting Standards and the quality of financial Reporting. The data required for this research work was basically the primary data, which was obtained through the use of questionnaire. Therefore, the research design used for this research work was the sample survey design. The population of this study was made up of the staff of the selected banks which was made up of male and fema...

Cashflow Statement as a Means of Performance Evaluation

ABSTRACTThis study sought to evaluate cash flow statement as a means of performance evaluation in manufacturing industries. A lucid but explanatory introduction of the subject was given, highlighting the objectives of the study which are; to determine whether there is correlation between cash outflow and inflow and also to ascertain if profit varies directly with cash flow (cash inflow, cash outflow). The introduction precludes a review of the related literatures. The research methodology ass...

E-BANKING AS A STRATEGY FOR SUSTAINABLE DEVELOPMENT IN A DEMOCRATIC ECONOMY THE CASE OF NIGERIA

The world is faced with challenges in all three dimensions of sustainable development—economic, social and environmental. More than 1 billion people are still living in extreme poverty and income inequality within and among many countries have been rising. In Nigeria, many E-banking services have been introduced in a bid to enhance the economy’s financial activities.The aim of this study is to identify the E-banking services that contribute t...

Impact of E– Taxation on Nigeria’s Revenue and Economic Growth: A Pre – Post Analysis

Abstract  This study examined the impact of E-Taxation on Nigeria’s revenue and economic growth. Given that the purpose of introducing electronic tax system is to improve revenue collection which will in turn improve the country’s economic growth, the study empirically examined how the implementation of E-taxation in 2015 has affected Tax Revenue, Federally Collected Revenue and Tax-to-GDP ratio. The study made use of secondary data sourced from Federal Inland Revenue Servi...


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