Research Papers/Topics in Accounting

The External Auditor and the Financial Statements of Public Sector in Nigeria

THE EXTERNAL AUDITOR AND THE FINANCIAL STATEMENTS OF PUBLIC SECTOR IN NIGERIAA Research Project Submitted ByOKELEKE, CHIDINMA EZINWAMatric No_; RUN10-11/2987ToThe Department of Financial Studies,College Of Management Sciences,Redeemer’s University,Km 46, Lagos-Ibadan Expressway, Redemption City, Mowe, Ogun State, NigeriaIn Partial Fulfillment of the Requirements for the Award of the Degree of Bachelors of Science (B.Sc.) Honours in AccountingJuly, 2014.DECLARATIONI, Okeleke Chidinma Ezinwa,...

Impact of Accounting Information System on the Performance of Small and Medium Enterprises in Nigeria

.Table of ContentCHAPTER ONEBackground to the StoryStatement of the ProblemObjectives of StudyResearch HypothesisSignificance of StudyLimitations of StudyCHAPTER TWOReview of Related LiteratureHistorical Development of Accounting InformationImportance of Accounting Information in Business Decision MakingCHAPTER THREEResearch MethodologyScope of StudyData Design and CollectionSample TechniquesCHAPTER FOURData Presentation, Analysis and InterpretationCHAPTER FIVEFindingsSummaryRecommendation & ...

THE IMPACT OF REVENUE AND COST RELATIONSHIP OF TAX COLLECTION IN NIGERIA

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 r...

Impact of Audit Committee Characteristics on Profitability of Food and Beverages Firms in Nigeria

ABSTRACTThis 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 financi...

PROJECT PROPOSAL ON EFFECT OF AUDITORS' REMUNERATION ON AUDIT QUALITY

     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 ...

Effect Of Fraud Control Measures in Banking Sector

 ABSTRACTThe 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 ban...

The Significant Relationship Between Treasury Single Account (TSA) and Bank Liquidity Management

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 ...

The Relevance of International Financial Reporting Standards on the Quality of Financial Reporting in Nigeria

` 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 fema...

Cashflow Statement as a Means of Performance Evaluation

ABSTRACTThis 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 ass...

AUDITING AS AN INSTRUMENT FOR ENSURING ACCOUNTABILITY (A case study of West African Ceramics LTD. Ajaokuta).

AbstractAuditing is continually changing and developing to meet the needs of the business environment it serves. The role of auditing towards ensuring accountability have attracted comments which has always not been good news for the auditing profession, but does indicate a heightened awareness in the society of potential importance of what auditors do.  The objective of this research work is:(a) To determine how auditing enhance the effectiveness of organisation, (b) To examine t...

FINANCING SMALL SCALE ENTERPRISES IN NIGERIA ECONOMY

ABSTRACTThis study takes a critical look at the role of microfinance bank in financing of small scale enterprise in Nigeria based on a population of using all microfinance banks in Nigeria. Therefore, this research adopted the descriptive research survey. This study used secondary data and the data analyzed in this study relate to aggregate industry data obtained from central Bank of Nigeria (CBN) statistical bulletin and other publications. The objective of this study is to examine the...

PREPARATION AND PRESENTATION FINANCIAL STATEMENTS OF BANKS AND OTHERS FINANCIAL INSTITUTIONS

ABSTRACTBy the author: Aniabari Charley.The study was undertaking to determine the extent of relationship between international financial reporting standards (IFRS) and the preparation and presentation of financial statements having selected banks in Rivers State Nigeria as study units. Given the above, the purpose of the study was to empirically evaluate the influence of IFRS on the preparation and presentation of financial statements. International Accounting standard (IAS 1) on presentatio...

TAX ADMINISTRATION IN NIGERIA: ISSUES, CHALLENGES AND PROSPECTS (A Case Study of The Federal Board of Inland Revenue, Abuja)

Tax administration in Nigeria lacks coherent policy and this made the economy to remain in a deep structure. The main purpose of this study was to investigate the critical tax administration challenges before Nigeria and pinpoint measures required by authorities and practitioners to meet them in order to achieve these, two hypotheses were formulated to guide the study. 

INTERNAL CONTROL IN AN EXAMINING BODY- A CASE STUDY OF THE NATIONAL EXAMINATION COUNCIL, ENUGU ZONAL OFFICE

PROPOSALThere had been several cases o frauds, misappropriation of public funds, looting of public properties, and other irregularities in different government owned establishment in our country.Any establishment that set up internal control system, which it objective is to prevent, or early detecting of fraud and errors, must proceed its requirement for effective operation within the establishment. It is no this premise that I choose to research on this topic-‘internal control in ...

The Role Of Commercial Banks In The Financial Of Small Scale Industries (A Case Study Of Union Bank Plc)

ABSTRACTSmall and medium scale enterprises are many in our economy and plays the vital role of providing specialized services to the customers of the large scale enterprises. Moreso, it is a source of income or employment for greater percentage on Nigerians. It becomes paramount that financing of the small and medium scale enterprises to the agenda of the financial institutions. But are they at all in their agenda? What are their relationships with regards to financing?It is the aim of this r...


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