Research Papers/Topics in Accounting

Tax Evasion: Causes And Implication On Enugu State Government Revenue (A Study Of Enugu State Board Of Internal Revenue)

ABSTRACT A widely views has it that taxable adults in Enugu state evade tax payment, thereby depriving government of revenue.  For this reason, this study focused on tax evasion: causes and implication on Enugu state government revenue so as to understand the importance of taxation towards improving internally generated revenue in Enugu state to enable government of the state provide her citizens with adequate amenities without hoping on statutory allocation.  In the light of this...

Role Of Internal Audit In The Management Of Fraud (A Study Of Zenith Bank Plc Enugu)

ABSTRACT  The aim of the study is to appraise the role of internal audit in the management of fraud with special emphasis on Zenith Bank Plc. The main objective of this study is to ascertain the role played by internal audit in the management of fraud. The specific objectives include; (1) to examine the role of internal audit in the detection of fraud, (2) to examine the role of internal audit in the prevention of fraud and (3) to examine the role of internal audit in th...

Role Of Internal Audit In Organisational Performance (A Study Of Diamond Bank Plc Enugu)

ABSTRACT                                    The aim of this study was to ascertain the role of internal auditing in organizational effectiveness focusing on Diamond Bank. The specific objectives are; to determine the role of internal auditing in promoting organizational performance of Diamond Bank, to examine the effect of internal auditing in the internal control systems of Diamond Bank,to ascertain the effect of auditors’ independence on the e...

Role Of Fraud Management In The Profitability Of Nigerian Banks (A Study Of First Bank Nigeria Ltd)

ABSTRACT  This research looks at the role of fraud management in the profitability of Nigerian banks (A study of first bank Nigeria plc). The objectives of this study include to ascertain the role of fraud detection and the contribution of fraud investigation in the profitability of Nigerian banks. Ex-post factor research design was adopted for this study because secondary data was used. Data was collected from the bank’s annual report and fact books covering from the period 2...

Risk Analysis And Facility Management In Commercial Banks: A Case Study Of Jaiz Bank Plc

ABSTRACT This research topic is on risk analysis and financial management in commercial banks, the case study being an Islamic bank, Islamic banks are well known for interest free banking, as a result of this interest free banking, most Islamic banks resort to asset lending or business financing. This project aims to assess the type of risks that affect Islamic banks, types of facilities available to their customers, the type of risks associated with each facility, mitigation techniques ...

Tax Reliefs And The Growth Of SMEs In Some Selected Small And Medium Scale Enterprises In Lagos State

ABSTRACT The importance of Small and Medium Scale Enterprises (SMEs) in Lagos state in recent years cannot be underrated especially with regard to creation of employment, innovation, uplifting the people‟s standard of living and financial contribution to the growth of the countries‟ Gross Domestic Product. This sector's growth is hindered by the challenges of lack of financial resources to expand, the entrepreneur managerial skills/attitudes, employment of cheap and unskilled labor ...

The Impact Of Financial Statement In Investment Decision. (A Case Study Of Cement Company Of Northern Nigeria Sokoto).

ABSTRACT This study set out to study the Impact of Financial Statement on Investment Decision. (A case study of Cement Company of Northern Nigeria Sokoto). Financial statement provide the base statement its investment decision it is therefore critical that it should provide a reliable permanent history of the financial activities of organization record in archeological diary of measured event presented in orderly and systematically manner. It readily communicate primarily financial info...

Tax Administration In Nigeria; An Evaluation Of Tax Evation And Avoidance: A Case Study Of Lagos State Nigeria.

ABSTRACT This study aims to evaluate the causes and effects of tax evasion and avoidance in Lagos state and proffering solution to the menace of these tax irregularities. The total number of one hundred and twenty seven (127) was used to analyze the opinion of eligible tax payers in Lagos state. The hypothesis were tested on the relationship between the tax evasion and tax avoidance and the administration of taxation by the government and the relationship between tax evasion and tax av...

TAX EVASION: CAUSES AND IMPLICATION ON ENUGU STATE GOVERNMENT REVENUE (A STUDY OF ENUGU STATE BOARD OF INTERNAL REVENUE)

A widely views has it that taxable adults in Enugu state evade tax payment, thereby depriving government of revenue.  For this reason, this study focused on tax evasion: causes and implication on Enugu state government revenue so as to understand the importance of taxation towards improving internally generated revenue in Enugu state to enable government of the state provide her citizens with adequate amenities without hoping on statutory allocation.  In the light of this study, two...

ROLE OF INTERNAL AUDIT IN ORGANISATIONAL PERFORMANCE (A STUDY OF DIAMOND BANK PLC ENUGU)

The aim of this study was to ascertain the role of internal auditing in organizational effectiveness focusing on Diamond Bank. The specific objectives are; to determine the role of internal auditing in promoting organizational performance of Diamond Bank, to examine the effect of internal auditing in the internal control systems of Diamond Bank,to ascertain the effect of auditors’ independence on the efficiency of internal auditors and to determine the effectiveness of internal auditin...

ROLE OF FRAUD MANAGEMENT IN THE PROFITABILITY OF NIGERIAN BANKS (A STUDY OF FIRST BANK NIGERIA LTD)

This research looks at the role of fraud management in the profitability of Nigerian banks (A study of first bank Nigeria plc). The objectives of this study include to ascertain the role of fraud detection and the contribution of fraud investigation in the profitability of Nigerian banks. Ex-post factor research design was adopted for this study because secondary data was used. Data was collected from the bank’s annual report and fact books covering from the period 2006 –2015 However regr...

INTERNAL AUDIT AS A CONTROL FOR EFFICIENT AND EFFECTIVE CORPORATE GOVERNANCE IN STATE OWNED ENTERPRISES IN GHANA

ABSTRACT This research aims to examine the influence of internal audit on effective corporate governance in SOEs in Ghana. A questionnaire was used to collect data and was distributed to the 100 top senior level officials and internal audit department of the SOE sectors. The regression model that was used in this study was five dependent variables: internal audit independence; proficiency and due professional care; nature of work; quality assurance and improvement program; and managing ...

Credit Rationing of Small and Medium Entreprises: Effect on the Growth of SMEs and Its Consequences on Employment in Ghana

ABSTRACT The study provides a comprehensive discussion on credit ration of Small and Medium Enterprises (SMEs), its effect on the growth of SMEs and subsequent effect on employment in Ghana. Access to finance has been noted as one of the major challenges upending the survival and growth of the SMEs sector in Ghana. The problems of access to finance, gaps and the reasons for the gaps in SMEs financing in Ghana are discussed. Gaps in SMEs financing were discussed in relation to credit rat...

An Assessment of Book Keeping Practices Among Small and Medium Scale Enterprises in Kumasi Metropolis

ABSTRACTThe relevance of keeping proper books of accounts and sound accounting practices has been emphasized in achieving proper financial management in Small and Medium Scale Enterprises. In this study, we investigate the recording of proper books of account by SMEs in Kumasi (Ghana) through information based on responses to a close- ended questionnaire from 90 SMEs in Kumasi. We report that majority of SMEs’ owners were academic inclined, and also had at least an average level of a...

An Investigation into the Benefits and Challenges of International Financial Reporting Standards (IFRS) Adoption and Implementation Amongst Small and Medium Enterprises in Kumasi Metropolis

ABSTRACT This paper provides empirical evidence regarding the perceived investigation into the benefits and challenges of international financial report standard adoption and implementation amongst small and medium enterprises in Kumasi metropolis. The Ghanaian financial reporting framework is keeping pace with the global development due to the globalization of the world’s economy and markets led companies and nations to become world global players. Thus, as a resul...


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