.Table of Content CHAPTER ONE Background to the Story Statement of the Problem Objectives of Study Research Hypothesis Significance of Study Limitations of Study CHAPTER TWO Review of Related Literature Historical Development of Accounting Information Importance of Accounting Information in Business Decision Making CHAPTER THREE Research Methodology Scope of Study Data Design and Collection Sample Techniques CHAPTER FOUR Data Presentation, Analysis and Interpretation CHAPTER FIVE Finding...
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 ...
This article provides vast knowledge on the impact of independence of statutory auditors and reliability of financial statements in Nigerian listed companies. ABSTRACT In 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 th...
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 revenue. ...
ABSTRACT This 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 financ...
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...
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 Concept of audit tenure Auditor’s independence and audit quality Au...
ABSTRACT The 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 ba...
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 employed...
Abstract The study investigates the required skills and ethics of the forensic accountant in preventing fraudulent practices in the Nigerian public sector. The primary source of data was utilized for data collection. Using the simple random sampling (SRS), a total of 300 questionnaires were administered; 163 were retrieved. The data obtained was analyzed using SmartPLS - for measurement and structural model. One of the major findings revealed that skills requirement was significant predator ...
Abstract The aim of this paper is to describe the historical origin and development of cost and management accounting. This study has successfully linked the modern management accounting systems to the past to ensure a better understanding. It was gathered that the existence of cost accounting as one of the oldest managerial tools dates back to the ancient times. The formal beginning of cost and management accounting is ascribed to the industrial revolution of the nineteenth century which was...
Abstract What we know today as double entry bookkeeping is traceable to a man called Luca Pacioli, the author of the world’s first printed book-keeping treatise. As the origin of all subsequent book-keeping treatises throughout Europe, Luca Pacioli’s book-keeping tract is not only the source of modern accounting, but also ensured that the medieval Venetian method itself survived into our times. However, this study is aimed at critically examining the emergence of the double entry syst...
Abstract The issue of transfer pricing arises where companies are divisionalised and have responsibility centres operating as strategic business units. This kind of situation is associated with the challenge of determining suitable prices for intra-group transactions. The transfer pricing problem becomes even more critical where a company has subsidiaries spread around the world especially in countries that have varying tax rates. Under this situation, it is common for multinational compa...
` 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 female respo...
ABSTRACT This 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 as...