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...
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 collects time series...
Abstract The 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 research design was adopted.Data ...
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 respondents from ...
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 warning, that a business...
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. ...
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 organizations’ which rate...
Abstract Concerned 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 Nigeria....
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 destruction of production insta...
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...
ABSTRACT The study examined the effect of Management Accounting Practice on the performance of manufacturing companies in Nigeria. It evaluated the impact of Management accounting practices on financial performance of manufacturing companies in Nigeria and also investigated the influence of Management Accounting Techniques on the decision making process of manufacturing companies. The study adopted a descriptive survey design and also simple random sampling method to select the required sampl...
ABSTRACT The debt-to-equity ratio of a firm determines how cash flows will be shared between debt holders and equity holders. In reality, capital structure of a firm is difficult to determine. Financial managers are difficult to exactly determine the optimal structure. The main objective of this study is to determine the effect of capital structure on the performance of quoted Manufacturing firms in Nigeria. The study used multiple regression analysis of the ordinary least square analysis in ...
THE IMPACT OF CASH-LESS POLICY ON COST OF OPERATIONS OF BANKS BY ABAH RUTH UJ/2010/SS/0272 BEING A RESEACH PROJECT SUBMITTED TO THE DEPARTMENT OF ACCOUNTING, UNIVERSITY OF JOS FOR THE AWARD OF A BACHELOR OF SCIENCE DEGREE (B.SC.) IN ACCOUNTING. FEBUARY, 2015 CERTIFICATION I ABAH RUTH have completed the project for the award of Bachelor of Science (B.Sc) Accounting, in the Department of Accounting, Faculty of Management Sciences, and University of Jos. I hereby ...
TABLE OF CONTENTS Title Pagei Certificationii Dedicationiii Acknowledgementsiv Table of Contentvi CHAPTER ONE: BACKGROUND OF THE STUDY1 1.1 Background of the Study 1 1.2 Statement of the Problem6 1.3 Aims and Objective of the Study7 1.4 Research questions7 1.5Research hypothesis 8 1.6Significance of the study 10 1.7Scope of the Study 11 1.8Plan of the Study 12 1.9Definition of Terms 13 CHAPTER TWO: LITERATURE REVIEW 17 2.1 Introduction/preamble 17 2.2 Conceptual framework 21 2.3 ...
THE EXTERNAL AUDITOR AND THE FINANCIAL STATEMENTS OF PUBLIC SECTOR IN NIGERIA A Research Project Submitted By OKELEKE, CHIDINMA EZINWA Matric No_; RUN10-11/2987 To The Department of Financial Studies, College Of Management Sciences, Redeemer’s University, Km 46, Lagos-Ibadan Expressway, Redemption City, Mowe, Ogun State, Nigeria In Partial Fulfillment of the Requirements for the Award of the Degree of Bachelors of Science (B.Sc.) Honours in Accounting July, 2014. DECLARATION I, Okele...