Abstract The circumstances necessitating this paper were as a result of need for uniformity in respect of financial information being disclosed in the published financial to standardized the financial information is how to harmonize the comments and contribution that are usually arise from those that are affected by the proposed exposure draft, which will finally become an accounting standard. In this paper secondary data were collected and analysis was done through the use of regression anal...
ABSTRACT This research was carried out in order to investigate the factors affecting audit quality in Nigeria. The primary data were supplied by 430 respondents across several stakeholders in the fields of financial reporting and auditing. The secondary data were generated from the financial statements of forty annual reports of companies quoted on the Nigerian Stock Exchange. The test of hypotheses and other analysis of data were done using SPSS, version 17. The tests revealed that among oth...
ABSTRACT Since 1914 when the incongruous people from different parts were brought together in the name of amalgamation, the country Nigeria has not actually been acting as one Nigeria. Though the country came together with the principle of federalism and its workability, the empirical study has shown that there is no unity in diversity as earlier envisaged. The typical Nigerian is a self interest person of me, I and myself, very nepotic and ethnic oriented personality. However the economic au...
Abstract This paper provides an in-depth study on the history and evolution of Commercial Bank characteristic factors and other Macroeconomic variables on the financial industry performance indices in Nigeria from 1977 to 2010. The work employed a 3-stage procedure in the assessment of Commercial Bank characteristic factors and other Macroeconomic variables on Total Credit, Investment, and Commercial Bank Lending and Deposit Rate. The essence is to assess the impact of environmental factors o...
ABSTRACT This study investigates the effects of ATM infrastructure on the success of e-payment. The study is motivated by the apparent low level of satisfaction with the level of the e-payment services irrespective of the increased deployment of ATM by banks and the need to isolate the critical factors responsible for this. In carrying out the study, banks that are on the interswitch network formed the population. The analysis is based principally on primary data collected from users of the A...
The business of banking is basically about efficient service delivery. Consequently, the introduction of facilities that enhance the delivery of banking services in a cost-effective manner is always a welcome development. This is what information technology (IT) is all about. As competition in the market place increase, and several modes of delivery for banking products and services,automated teller machine (ATM) has become an important issue, not only in retaining customers but also gaining ...
Abstract Education is the bedrock of every society and a tool for nation building (Adegbesan, 2011). The development of any nation is therefore engendered by the effectiveness of the various institutions that make up its educational sector. The university (also referred to as the academia) is the highest institution in the educational sector in any nation of the world. Oxford advanced learner dictionary (2011) defined the university as the highest level of education where students study for a...
Abstract This study examines the effect of stock market on economic growth in Nigeria.Ordinary least squares regression (OLS) was employed using the data from 1989 to 2008. The results indicated that there is a positive relationship between economic growth and all the stock market development variables used. With 99 percent R-squared and 98 percent adjusted R-squared, the result showed that economic growth in Nigeria is adequately explained by the model for the period between 1989 and 2008. B...
Abstract The objective of this paper is to highlight and reinforce the indispensability of the Weberian bureaucratic principles to the effective functioning of public sector organisation. Weber’s theoretisation on bureaucracy had suffered numerous damaging criticisms from scholars, however, the contributions remain unassailable. Using this model as benchmark, the paper attempted an evaluative excursion of the Nigerian Public Service and examined the extent of conformity with the principles ...
ABSTRACT This paper critically reviews the implications of Nigeria Personal Income Tax (Amendment) Act 2011 as they affect personal income tax administration in the hands of tax authorities as well as employers, employees and individuals as it relates to compliance issues of payment, collection, and remittance of personal income tax. This explorative study relied on the review of relevant literature on Personal Income Tax Administration in Nigeria and the reactions of stakeholders on the new ...
ABSTRACT. The first five years of life are the most crucial to the physical and intellectual development of children and can determine their potential to learn and thrive for a life time. That is why it is specifically stated as one of the goals of the MDGs to reduce infant mortality by two thirds by 2015. Although there has been a substantial reduction in infant and child mortality rates in most developing countries in the recent past, it still remains a major public health issue in Sub-Saha...
ABSTRACT A sound recruitment programme logically follows a well drawn-up manpower plan. In fact, the quality of the present manpower plan as indeed of every present decision of the organization depends upon the quality of recruitment policies and practices. This paper examines recruitment and selection process. It identifies a typical source by separating recruitment into internal and external and discussed the advantages of each method. The analytical tools used in this study were regression...
Poor community-company relations in the Niger Delta have drawn attention to the practice of corporate social responsibility (CSR) in the region. Since the 1960s, transnational oil corporations operating in the Niger Delta have adopted various CSR strategies, yet community-company relations remain adversarial. This article examines community expectations of CSR and the influence of the traditional, political, and administrative systems on community expectations of CSR in the Niger Delta region...
The article examines the extent to which the most successful companies in Romania and Ghana - emerging countries - practice corporate social responsibility and the way CSR is communicated through the corporate websites and CSR/annual reports. The authors analysed whether CSR is integrated in the companies` strategy, what are the most important categories of stakeholders addressed, in what way do companies report their CSR activity and which are the main differences and similarities between Ro...
Abstract Against the background of the deepening crisis of the Nigerian academy, this paper undertakes a critical analysis of the intellectual dimensions of corruption in Nigeria. It argues that the incorporation of the academy, particularly its intellectual components, into the ‘corruption enterprise’ has impacted on corruption discourses and analyses – most notably the polarisation into two realms, the public and the private. This characterisation represents in itself a distinct dimen...