Social & Management Sciences

Research Papers/Topics in Social & Management Sciences

THE EFFECT OF MISREPRESENTATION OF INFORMATION IN THE FINANCIAL STATEMENTS

ABSTRACTThe concept of misrepresentation of information in the financial statement tends to examine those items that can alter the financial affairs of on the financial concern (or an entity), audited by an auditor based on the financial statement presented by the manager on the basis of true and fair view. The establishment or introduction of the joint stock company increased the supply of capital for commerce and industry. It was therefore, necessary for the owners of the company obviously ...

THE IMPACT OF PUBLISHED FINANCIAL STATEMENT ON SHAREHOLDERS INVESTMENT DECISION” (A STUDY OF GUINNESS NIGERIA PLC).

ABSTRACTEach person like every business requires some measures of both financial position and financial performance in assessing his financial conditions. The financial position depicts one’s wealth at ascertain point in time while one’s financial performance describes once. Financial statements according to Illo umezie (2006:33) are like compasses “which navigators use to locate their bearing and find direction”.  People use them to gauge their financial positions at various poi...

EFFECTIVENESS OF INTERNAL AUDIT AS A PANACEA TO EFFICIENT LOCAL GOVERNMENT ADMINISTRATION AND FRAUD CONTROL,” (A STUDY OF SELECTED LOCAL GOVERNMENT AREAS IN IMO STATE )

ABSTRACTGlobally the role of auditing is being appreciated for its avowed operations and activities. Ihe and Umeaka(2006:370) defined auditing “as a process carried out by suitably qualified auditors during which the accounting records and the financial statements of an organization are subjected to examination by an independent auditor with the main objective of expressing an opinion in accordance with the relevant terms of appointmentpurpose” they also noted that the objectives of audit...

EFFECTIVENESS OF INVENTORY MANAGEMENT IN A MANUFACTURING COMPANY (A CASE STUDY OF AMA GREENFIELD BREWERIES PLC, ENUGU, NIGERIA)

ABSTRACTThis study examines the essence of effective inventories control and management to manufacturing companies with particular emphasis on Ama Greenfield Breweries plc. The aim of this study is to investigate and ascertain areas of lapses by the company and offer effective ways and solutions in which the manufacturing company can explore the services of inventory management to effect its objectives. In carrying out this study, various research instruments such as questionnaires and oral i...

Public external debt and exchange rate dynamics in nigeria 1996-2014

ABSTRACT The study investigated the impact of external debt on exchange rate dynamic in Nigeria for the period 1996-2014. Time series data on external debt stock and external debt service was used to capture external debt burden. The study set out to test for both a long run and causal relationship between external debt and exchange rate dynamic in Nigeria. An empirical investigation was conducted using time series data on Real Gross Domestic Product, External Debt Stock, Exte...

EFFECTIVENESS OF PRICING POLICY AND PROFIT PLANNING IN NIGERIAN ORGANIZATIONS: (A PERFORMANCE APPRAISAL OF SOME SELECTED MANUFACTURING FIRMS).

Absract In modern economies, prices are generally expressed in units of some form of currency. Although, prices could be quoted as quantities of other goods and services (BARTER SYSTEM). Prices are sometimes quoted in terms of vouchers such as trading stamps. Price sometimes refers to the quantity of payment requested by a seller of goods or services rather than the actual payment amount.One of the most crucial operating decisions management must make is establishing a setting price for its p...

EFFECTS OF STANDARD COSTING ON THE PROFITABILITY OF MANUFACTURING COMPANIES (A CASE STUDY OF NIGERIAN BREWERIES PLC,AMA, UDI LOCAL GOVERNMENT OF ENUGU STATE)

ABSTRACTThe topic of this research is effects of standard costing on the profitability of a manufacturing company. The purpose of this study was to discover if the application of standard costing techniques have any effect on profitability, to explore the relationship between standard costing and the profitability of manufacturing companies and also to determine whether standard costing techniques and principles are being adopted and practiced in Nigerian manufacturing companies (Nigerian bre...

EFFECTS OF STRUCTURAL ADJUSTMENT PROGRAMME ON ACCOUNTING PRINCIPLES (A CASE STUDY OF CENTRAL BANK F.C.T ABUJA )

Abstract Before the “Structural Adjustment Programme (SAP)” can be clearly defined, one must have a better understanding of the situation into which it was introduced. At the conclusion of a Debate/Symposium on “Devaluation” held in 1982 at the Institute of International Affairs, the consensus emerged that the economic problem of Nigeria was structural.The intention of SAP is to adjust the structure of the Nigerian economy, but what is the structure of the economy and why does it need...

ENHANCING CORPORATE ACCOUNTABILITY THROUGH EFFECTIVE AUDIT SYSTEM (A Case Study of Sheffeild Risk Management Limited Owerri Imo State)

AbstractAbility to report back the conclusion of an assignment of the progress made so far to the person(s) who delegated the authority to the performer of an assignment, duty or function, has for decades eluded this nation both in the private and public responsibilities to be performed and performed and reported back has been carried out as accomplished. The lack of accountability leads to many vices in our social and economic system. The objectives of this study therefore are: (a) To ascert...

EVALUATION OF FRAUD CONTROL MEASURES IN THE NIGERIAN BANKING SECTOR (A CASE STUDY OF CENTRAL BANK OF NIGERIA, KADUNA BRANCH)

ABSTRACTThe purpose of this topic evaluation of fraud control measures in Nigerian banking sector [a case study of central bank of Nigeria, Kaduna branch] is to aimed at finding practical means of eliminating, reducing the incidence of fraud in our banking industries and researcher used both primary and secondary source. Questionnaire and order interview were administered on a population of 350 person made up of both staff of central bank and management, the findings derives from respondents ...

EVALUATION OF VALUE FOR MONEY AUDIT, AS A TOOL FOR FRAUD CONTROL IN THE PUBLIC SECTOR (A STUDY OF POWER HOLDING COMPANY OF NIGERIA ABUJA)

ABSTRACTThe scope of governmental auditing has been widened over the year by the demand for independent verification of information to the extent that it can no longer be limited to the audit of financial operations, but value for money audit which ensures that the activities and programs are carried out at low cost and high standard. Lack of commitment in cost efficiency to the overall achievement of goals by the managers in the public sector brought the need of this research work titled “...

INTERNAL AUDITING AS AN AID TO MANAGEMENT (A STUDY OF HOUSEHOLD PRODUCTS COMPANY, ORLU, IMO STATE)

ABSTRACTThis research work deals with internal audit as an aid to management. It aims at finding out the role of internal audit in management decision making in organizations. It is a survey research. Data were collected from primary and secondary sources which included using questionnaires, personal observations, text book, journal and internet. Sample of 92 were collected by random sample method. Three hypotheses were formulated and tested using Z-test statistics, while questionnaires were ...

INTERNAL AUDIT AS A TOOL IN ACHIEVING THE ORGANISATIONAL OBJECTIVES’’ ;( A CASE STUDY OF MAINSTREET BANK OF NIGERIA PLC, ASABA).

Abstract The system of controls adopted in any economy greatly determines the development and growth of that economy. To ensure optimization in money, materials, machine, time, resources and management of men, controls are essential.These controls are installed by many organisations including banks to check how effective and efficient they maximize their resources. One of such controls commonly used to minimize wastage and guide plan to their eventual accomplishment is “INTERNAL AUDITING”...

INTERNAL CONTROL AS AN AID TO ACCOUNTABILITY IN THE PUBLIC SECTOR. (A STUDY OF BIASE LOCAL GOVERNMENT AREA, CROSS RIVER STATE)

ABSTRACTIn this study internal control as an aid to accountability in the public sector was researched on using Biase local government area, cross river state as the case study. The major objective of the study was to find out and understand how internal control aids accountability in the public sector and to explain those relevant topics, which will enable any reader to understand and appreciate the important of how internal control aids accountability. Questionnaires were constructed for th...

INVENTORY CONTROL AS AN EFFECTIVE TOOL FOR COST CONTROL IN AN ORGANISATION (A CASE STUDY OF CADBURY NIGERIA PLC).

ABSTRACTThe topic of this research work is inventory control as an effective tool for cost control in an organization using Cadbury Nigeria plc as a case study. Inventory control can be defined as the implementation of management’s inventory policies in a manner that assures that the goal of inventory management is met. The management of various companies is faced with the problem of at what level inventory should be held in order to have a healthy operation that is optimal stock level that...


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