Research Papers/Topics in Accounting

The Impact of Equity Investor Protection on the Financial Performance of Deposit Money Banks in Nigeria

AbstractCash is the most valuable and liquid asset to Deposit Money Banks used to earn profit by issuing out loans facilities to customers. Misuse of cash holding by majority shareholders led to deterioration in the financial performance of the Deposit Money Banks in Nigeria. This study assesses the impact of equity investor protection on the financial performance of Deposit Money Banks in Nigeria. The data for the study was extracted from annual reports and accounts of six sampled Deposit Mo...

THE IMPACT OF CORPORATE GOVERNANCE MECHANISMS ON WORKING CAPITAL MANAGEMENT OF LISTED CONGLOMERATE COMPANIES IN NIGERIA

ABSTRACTEffective corporate governance practices in an organization guaranteed that its resources are managed in a manner that will lead to a better performance. The management of working capital is such a resource that effective corporate governance has an effect since when a business does not manage its liquidity well; it will have cash shortages and as a result experience problems paying its obligations when they fall due. Towards this end, the research pursued to examines the impact of Co...

Financial Performance and Executive Compensation of Listed Firms in the Nigerian Banking and Construction Industries

ABSTRACT The study examines the impact of financial performance on the executive compensation of listed firms in the Nigerian banking and construction industries using ex-post facto research design.10 years data were extracted from the annual reports and accounts of 8 banks and 7 construction firms. The data collected were analysed using descriptive statistics and regression analysis. The study found no significant link between...

Corporate Governance and Dividend Policy of Listed Nigerian Deposit Money Banks

Abstract xCompanies Board of directors have been largely criticized for the decline in shareholders’ wealth and corporate failure all over the world, they have been in the spotlight for the fraud cases that had resulted in the failure of major corporations, such as Enron and WorldCom. This study examines the effect of corporate governance on the dividend policy of listed Nigerian deposit money banks. The study utilized documentary data collected from annual repor...

Corporate Board Attributes and Capital Structure of Listed Food Products Companies in Nigeria

ABSTRACTThis study examines the impact of corporate board attributes on capital structure of listed food products companies in Nigeria. The study utilized documentary data collected from factbook as well as annual reports and accounts of the sampled companies for the period 2002 to 2013. Panel data methodology was employed for the analysis of the data, therefore ordinary least square (OLS) and fixed effect techniques were applied to estimate the model developed. The panel da...

Board Characteristics and Corporate Social Responsibility Disclosure of Listed Food Products Firms in Nigeria

Abstract This study examines the impact of Board Characteristics on Corporate Social Responsibility Disclosure of listed food product firms in Nigeria over the period 2005-2014. A Sample of six firms out of eleven food product firms listed on the floor of Nigerian Stock Exchange was studied. The study made use of secondary data generated from Annual Reports and Accounts of the sampled firms and the Nigerian Stock Exchange Fact book. The data was analyzed by means of descriptive statistic...

Internal Auditing As An Effective Tool For Improving Public Sector Performance

ABSTRACTThe study used a qualitative approach to assess the effectiveness of internal auditing at the ministry of Education and its agencies. The researchers’ specific objectives were linked to the internal control system, governance structures and risk assessment procedures used within the ministry of education and some selected agencies. Performance of the sewere measured using the principle of the 3Es. With the aid of an interview guide,asemistructuredinterviewwasconductedofwhichweh...

EMPIRICAL ANALYSIS OF THE CAUSES OF SMALL BUSINESS FAILURE IN IBADAN

ABSTRACT The general objective was to conduct an empirical analysis of the causes of small business failure in Ibadan, Oyostate, Nigeria while the specific objectives of the study was to identify the factors that lead to the failure of small businesses in Ibadan, Oyostate, Nigeria; to evaluate the extent to which these factors are attributable to the government and business owners and to identify measures that can be used to address the problems of small business failure.  ...

AUDIT POLICY

Audit policies are specific principles, rules and procedures that guide the auditing processes. It could also be a checker of standards that govern the way auditing can be carried out in various firms or enterprises. These policies differ from company to company, but however, must be anchored around the auditing standards. In this sense audit policy is a framework by which an auditor is expected to operate. But there is more. 

ICT