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 reports and accounts of the ...
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 data help to expl...
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 statistics,...
ABSTRACT The 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,asemistructuredinterviewwasconductedofwhichwehadt...
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 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.