Research Papers/Topics in Accounting

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.     ...

Forensic accountant skills and ethics on fraud prevention in the Nigerian public sector

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 o...

The Development of Cost and Management Accounting - A Historical Perspective

AbstractThe 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 ...

Luca Pacioli's Double-Entry System of Accounting - A Critique

AbstractWhat 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 syste...

The Impact of Transfer Pricing on Financial Reporting - A Nigerian Study

AbstractThe 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 compan...

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...

Auditor’s Report and Investment Decisions in Nigeria: The Standpoint of Accounting Academics

AbstractAudit reports provide information and serve as a communication link between the auditor and financial statements users. Investors in emerging markets are demanding a more comprehensive audit report to enhance their decision making process. It is widely believed that auditors are guilty for business failures that affect the going concern of companies. There is a need for more detailed and certified information from an external entity which is the external auditor. This study evaluated ...

Impact of Public Sector Auditing in Promoting Accountability And Trasparency in Nigeria

Accountability and Transparency has over the years been recognized as instruments of reduction of corruption at all levels of public sector. A lack of transparency and accountability in the public sector presents a major risk to the efficiency of the capital markets, financial stability, long term economic sustainability, economic growth and development. Unfortunately, the issue of accountability is a basic and fundamental problem in our country Nigeria. This is as a result of the high rate o...

Spreadsheet and accountants perceptions published articles

Spreadsheet, a widely accepted critical business application tool with its benefits and unavoidable inadequacies is relied on by many accountants for financial reporting and operational processes despite the availability of accounting softwares. The aim of this research paper was to know the value placed by accountants on the use of excel spreadsheets in accounting information system and its relationship with quality of financial reports in Nigeria...

Internal audit characteristics and Quality of Accounting Information in Nigeria

The basic goal of Accounting is to provide enabling accounting information for reliable decision-making. The quality level of this accounting information comes from the company's governance practices, thereby emphasizing the importance of corporate governance in companies. Recently, following the financial crises resulting in accounting scandals, attention has been moving towards Internal Audit Function as an important factor in the structure of Corporate Governance. This paper therefore exam...

ACCOUNTING FOR DEPRECIATION IN MANUFACTURING INDUSTRY

ABSTRACTWe are in one jet age, Nigeria cannot do without depreciation. The word depreciation is the wear and tear of use of fixed assets or a loss of value of used of fixed assets.The purpose of the study was to enable the accountants to depreciate the fixed assets in manufacturing industry. The chapters run from one to three and justice has been done to this topic.Table of contentsTitle pageApproval pageDedicationAcknowledgementAbstractTable of contentCHAPTER ONE1.1 IntroductionCHAPTER TWO2....

THE APPLICATION OF ACCOUNTING PRINCIPLES IN SOME SELECTED INSURANCE COMPANIES

ABSTRACTThe purpose of this research work was to determine the application of accounting principles in insurance companies. The limitations that prevent their proper application and whether insurance accounts are in conformity with the generally accepted accounting principles. Data were collected from respondents mainly accountant and managers from different insurance companies in Onitsha through personal interview.However, the outcomes showed that the accounting principles adopted by in...

AUDITING EFFICIENCY FOR IMPROVING COMPANY’S PERFORMANCE

ABSTRACTWe have witnessed in recent times drastic changes in business trend, in our country. The reasons for these may be fraud, misappropriation of fund, lack of accountability and general company crises. It has been discouraged that management inefficiencies has been the root cause of company poor performance in Nigeria. These brings about the importance of efficiency in auditing and its effect in improving company’s performance in such cases the need for the services of a qulif...

THE EFFECT OF TAX INCENTIVES IN THE INDUSTRIAL DEVELOPMENT IN NIGERIA

ABSTRACTIt is often heard that some companies tries to manipulate their financial statement to avoid paying tax or even when they say it is lesser than they supposed to have paid, deposit the tax incentive given to them and that make the researcher to look in depth to find out the effect of this tax incentives offered to private investors and its impact in the industrial development at the entire nation. How far has the tax incentive helped to redirect the investment pattern in Nigeria? It is...


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