Research Papers/Topics in Accounting

THE IMPACT OF MONEY SUPPLY ON ECONOMIC GROWTH IN NIGERIA (1981-2010)

The study examined the impact of money supply on economic growth in Nigeria.In the model specified, real gross domestic product (real GDP) is the regress whilebroad money supply, real exchange rate, and real interest rate are the regressors.Data was collected from CBN statistical Bulletin for the period 1981 – 2010. Thestatistical techniques used for the analysis is the ordinary least square techniqueswith the aid of Stata 10 software package. The research indicates that real interestrate a...

EFFECTIVENESS OF INVENTORY MANAGEMENT IN A MANUFACTURING COMPANY

This study examines the essence of effective inventories control and management tomanufacturing companies with particular emphasis on Ama Greenfield Breweries plc.The aim of this study is to investigate and ascertain areas of lapses by the company andoffer effective ways and solutions in which the manufacturing company can explore theservices of inventory management to effect its objectives. In carrying out this study,various research instruments such as questionnaires and oral interview were...

Developing effective strategy for pension administration in the Nigeria public sector

This research work is designed to develop effective strategy for pensionadministration in the Nigeria public sector, using pension commission asa study. The research work reveals how some retirees are forced tocontinue to work throughout their life, not out of choice but for lack ofmeans of sustenance at old age. The sources of data collection for thiswork are primary and secondary sources, the researcher in this process ofdata collection for the research regarded the questionnaire to serve a...

ANALYSIS AND INTERPRETATION OF FINANCIAL STATEMENT AS A MANAGERIAL TOOL FOR DECISION MAKING

Financial Statement Analysis and Interpretation is a very vitalinstrument of good management decision-making in businessenterprise. Good decisions ensure business survival, profitability andgrowth. Without financial statement analysis in investment decisions,an enterprise is likely to make decisions, which could spell its doom.Poor or lack of qualitative financial statement analysis could lead toinvestment returns, low profitability and even inability to identify viableinvestment opportunitie...

ACCOUNTING INFORMATION SYSTEM AS A MEANS OF ENHANCING FINANCIAL MANAGEMENT OF TRANSPORT COMPANY

Accounting information system in a transport organization has been a greatproblem to the third world countries in general, which Nigeria as a countryhas its own share. This research work, “Accounting information system in atransport organization, suggests ways of minimizing the effects of theproblems of inefficient accounting information. It is believe that animprovement in this regards will enhance the performance of the corporation.To enable the researcher find solution to the problem of ...

A COMPARATIVE ANALYSIS OF THE IMPACT OF INVENTORY VALUATION METHODS ON FINANCIAL REPORT STATEMENT IN SOME MANUFACTURING COMPANIES IN ENUGU STATE

This research work was conducted on with special reference to the impactinventoryvaluation methods has on financial report statements of manufacturingcompanies. For a longtime now the Accounting profession has not been able tocome up with any particular technique or method to be used uniformly in valuinginventory. This research work examined if the method used was as a result oftheprevailing economic circumstances. A survey research design was adopted for thestudy; data collected weregotten f...

A Perspective on Liquidity and Assets Management of Commercial Banks in Nigeria: Evidence from Some Selected Banks

This paper provides comprehensive analyses and prima facie evidences on determination of liquidity and asset management of selected Nigerian banks. The purpose of this study is to examine liquidity series of Nigerian banks with a view to indicating any weakness noticed. The study considers liquidity buffer of Nigerian banks and finds out how the policy of the Central Bank as a Lender of Last Result (LOLR) may affect banking in the period of liquidity crises. The paper coll...

The effect of internal audit on the financial control of government parastatals

AbstractThe study has examined the effect of internal auditon the financial control of government parastatals(NigerianPortAuthority).Asurvey research design was adopted for the study and a simple size was selected using taro-yamane sampling technique as data used were obtained from primary and secondary sources.Three research questions were formulated out of which two hypotheses were formulated.Related literatures and theories were reviewed.The survey resear...

AUDITORS ROLE IN FIGHT AGAINST CORRUPTION IN NIGERIAN PUBLIC SECTOR

ABSTRACT This study examines the role of auditor in the fight against corruption in the Nigerian public sector. The objective of these study is to: find out the roles auditors play in the fight against corruption in Nigeria, examine the technique employed by auditors to detect fraud in public sector and access auditors and the fight against corruption in Nigeria.  To achieve the objective of this research work, relevant primary data were collected using questionnaire to respond...

IMPACT OF AUDITORS REPORT ON INVESTMENT AND MANAGEMENT

ABSTRACT The auditor's report is a document that the auditor usually issue at the end of an audit assignment stating the true and fairness of the accounts as at the date of the audit.  The general opinion amongst the financial information users is that any person with a particular interest in a business should be able to trust the audited accounts, as a guaranty of solvency and viability of the business.  Therefore, when it becomes public knowledge, without previous...

EMERGING ISSUES IN INTERNATIONAL ACCOUNTING

ASBTRACT The objective of this paper is to examine the Emerging issues in International Accounting in Multinational Corporations (MNCs). The various factors driving International Accounting in Multinational Corporations and the Structuring, regionalisation and Globalisation of Market. We will also examine the application of Generally Accepted Accounting Principles in International Accounting for Multinational Corporations and the Tax aspect of MNCs Transfer Pricing.     ...

A SEMINAR PAPER ON SERVICE QUALITY, CLIENT’S SATISFACTION WITH AUDIT FIRMS IN NIGERIA.

Abstract The study investigated the effect of audit firms’ service quality on customers’ satisfaction. KPMG, Deloitte,  Price water house cooper and Ernst & Young  which are the big four  audit firms in Nigeria and another four small audit firms namely; Adebola Shobanjo and Company, Daca Consult Limited, Emiabata Lawal and co. Chattered Accountants and Ace Audit Control and Expertise were used as a case study. A survey of three hundred clients from different ...

Relative Performance Efficiency Measurement In The Nigeria Public Sector: A Case Study of Federal Universities in Nigeria

AbstractConcerned by an apparent lack of positive correlationship between investments in federal universities in Nigeria and return on such investments, this study was undertaken. The Data Envelopment Analysis (DEA) was used as an instrument for measuring the performance efficiency of selected broad-based federal universities. Having identified gaps in earlier studies, this study used data from the National Universities Commission (NUC), the main regulatory body of universities in ...

Impact of Oil and Gas Taxation and Nigeria Economic Growth

ABSTRACT Oil and Gas Taxation is a major source of revenue for the Federal Government of Nigeria to meet its statutory obligations of ensuring the economic development of Nigeria. It assists the government to achieve the country’s macroeconomic objective in the areas of fiscal and monetary policies.However,it has been observed that non-provision of corporate social responsibilities in the communities where there is extraction of crude oil result into constant destruct...

An Investigation into the Impact of Cash Accounting Basis on Financial Statement Transparency in Tertiary Institutions in Nigeria

                                                        Abstract:The study investigated the impact of cash accounting basis on financial statement transparency in tertiaryinstitutions in Nigeria using Ekiti State as a case study. The population of the study includes relevant staffin the three public institutions in Ekiti State namely; College of Education Ikere, Ekiti State University andFederal Polytechnic Ado Ekiti. A total of 299 resp...


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