Background of the Study: The public and private organizations generate staff records. Staff records play an imperative role in providing the information needed by organizations to manage and pay their staff members, plan their workforce requirements and monitor s...

Abstract: This research examines determinants of audit fees in the banking sector.The main objective is to find out if there is any relationship between audit firm size and audit fee and also to verify if profitability has significant impact on audit fee. Using  Ordinary Least Square (OLS) r...

Background to the study: Small firms play vital roles in the process of industrialization, sustainable economic growth (Ariyo, 2005); encouragement of entrepreneurship, employment generation (Ogujiuba et al, 2004); reduction of poverty and contribution to the Gross Domestic...

Background of the study: Credit management in our banking sector today has taken a different dimension from what it used to be. The banking industry has adopted a lot of strategies in checking credit management in order to stay in business. Thu the banking industry in Nigeria has...

ABSTRACT: This study was carried out to examine impediments in adopting international financial reporting standard in Nigeria with special reference to Federal Pay Office, Benin and Office of the Auditor-General for the Federation, Benin City.  Specifically, the study aimed to find...

BACKGROUND OF THE STUDY: The selection of the research topic indicates the researcher's intention to investigate the efficiency and effectiveness of internal audits in various corporate organisations, including banks, manufacturing companies, and governm...

ABSTRACT: The documentation management system in most audit firms no doubt, has a difficult task in today’s competitive auditing industry; hence there is the need for a fat, more efficient and effective processing system.

Client’s files cannot be assessed qu...

ABSTRACT: The study is focused on a  review of internal auditing and its  significance on the performance of insurance firms in nigeria shows that internal audit is useful in sustain achievement of organizational goals. Thus, internal audit...

ABSTRACT: This study was carried out to examine the  utilization of accounting systems for improving the performance of non-profit organizations using selected nonprofit organizations in Enugu State as case study. Specifically, the study aimed at e...

ABSTRACT: This study ―Communication and Good Governance in Ishielu Local Government Area of Ebonyi State‖ was carried out to examine the context of communication in governance of Ishielu Local Government area of Ebonyi state. The objectives are to validate the impact of communication on governanc...

BACKGROUND OF THE STUDY: Communication, according to Greg Duran (2010), is the foundation of any interaction in today's society, including families, schools, and the globe at large, because information can never be communicated or conveyed without communicati...

ABSTRACT: In an attempt to analysis the importance attached to auditing as a tool for certifying the financial statement of business enterprise, the researcher had to be very briefly re-cap the origin of auditing and above all those factors that in the first inst...

Background to the study: Taxes are the major contributor to government’s revenue and become an important issue in every country; therefore taxes are a crucial element in a firm. In maximizing shareholders’ wealth, company tries to minimize its tax burden. Shareholders...

ABSTRACT: The researcher focused on some of the spending control approaches that are and may be used in government. Taking into account the hurdles and their degree of efficacy, focus is placed on the strategies that are currently in use. Interviews, questio...

ABSTRACT: This study was carried out to examine the assessment of audit expectation gap in Nigeria using ICAN Lagos state as the case study. Specifically, the study aimed at ascertaining the responsibility and reliability factors which contribute to the audi...

BACKGROUND OF STUDY: The Nigeria public service is a vital government institution consisting of the staff of the central administrations, state administrations, the police and the Nigerian A...

Background of the study: From pre-consolidation to post-consolidation, the Nigerian insurance sector has shown significant development. They are benefiting from the wealth sport industry's recapitalization and growing abroad in order to compete with foreign communities. As ob...

Background of the study: In this era of digital technology and globalization of communication, the media industries have crucial role to play in creating awareness and giving first class information to the populace on issues emanating from the administrations and governance of th...

BACKGROUND OF THE STUDY: The impact of auditing in any organization is of vital importance that their growth and retardation depend on it. According to Nwabueze (2020) an audit is an independent examination of and expression of opinion of the financial statement...

Background to the Study: In present times, there has been much discussion about the Auditors independence; the leadership of the auditing standards board, the public oversight board, the independence standards board, and most recently the proposed independence ru...

ABSTRACT: With an upsurge in financial accounting fraud in the current economic scenario experienced, financial accounting fraud detection has become an emerging topic of great importance for academic, research and industries. In this age of high technology, frau...

Background Of The Study: This is now a national issue. The increasing incidence of fraud and misappropriation of funds and property by Accounting officers and chief executive in the public sector of the Nigeria economy pose pertinent question as to whether auditi...

INTRODUCTION: Mobile wise geek (2011) defined fraud as a deliberate misrepresentation that causes a form of monetary losses. All of these are usually required for an act to be ...

BACKGROUND OF THE STUDY: The role of television as a mass medium in the democratization process is understood in the context of the public sphere, which is defined by Habermas stated  in 2012 as "organs of information and political debates such as newsp...

Background of the study: The role of law can be reactionary, progressive, or neutral depending on how it is applied, what interests it seeks to serve, and how it interacts with the full range of other factors that influence individuals ’decisions. It is imp...

Background to the Study: Conflict of interest and auditor’s independence are two concepts that must be considered properly in this project work. If there is any way auditors’ conflict of interest affects his independence. To start with auditor’s...

INTRODUCTION: The construction industry has evolved into an ever more intricate web of linkages between ever more rapid processes, choices, and actions. On the other hand, there is a movement in the direction of more sustainable practices (Boussabain, 2022).

Background to the Study: Financial scandals and misappropriation around the world and the recent collapse of large corporate organization in the USA and Europe have brought to the fore, again, the need for the practice of sound corporate governance, which is the...

ABSTRACT: This study evaluates the corporate governance and its relationship with dividend policies of banks in nigerian capital market  using five commercial banks out of the fifteen that are listed on the Nigerian capital market over the period o...

ABSTRACT: The primary objective of this research was to conduct an empirical examination of the impact of corporate governance on the financial performance of pension fund managers in Nigeria, specifically focusing on the time frame spanning from 2010 to 2022. Th...

ABSTRACT: In the immediate past two decades the financial services industry has experienced fluctuating fortunes leading to high profile cases of corporate failure and consequent near loss of public confidence and hence, the banking reform kick starts in 2004. The industry’...

ABSTRACT: This study was carried out with the purpose of analyzing Credit management, credit policy and the performing of  Bank in Akure, ondo state Nigeria. Specifically, the study sought to establish whether there is a relationship between credit policy an...

Abstract: This research examines determinants of audit fees in the banking sector.The main objective is to find out if there is any relationship between audit firm size and audit fee and also to verify if profitability has significant impact on audit fee. Using  Ordinary Least Square (OLS) r...

ABSTRACT: The project deals with audit conflict its impact on auditor’s ability to resist management pressure. This study examines the effect of ethical reasoning and formal sanction on the behaviour of auditors with detestiful attributes. The researcher us...

ABSTRACT: The objective of this study is focused on economic impact of local government autonomy and fund  management. The study specifically determine if Nigeria federal statutory allocations revenue to local government is sufficient to effectively and effi...

Background of the study: As the prime movers of economic life, banks occupy a significant place in the economy of every nation. It is therefore not surprising that their operations are perhaps the most heavily regulated and supervised of all businesses (Soyibo and Adekanye, 1991)...

ABSTRACT: The purpose of this study was to investigate the problem of indiscipline and its impact on academic activity in Edo State. The incessant occurrence of chaotic and some time criminal behaviour not only by the audit population but also the students of this country in rece...

ABSTRACT: The purpose of this study was to investigate the problem of indiscipline and its impact on academic activity in Edo State. The incessant occurrence of chaotic and some time criminal behaviour not only by the audit population but also the students of this country in rece...

Background of the study: The primary goal of accounting education is to produce competent and ethical professional accountants capable of making a positive contribution over their lifetimes to the profession and society in which they work. In the face of increasing changes t...

ABSTRACT: This study was carried out  to Internal auditing as an instrument for effective management and accountability of financial resources in the public sector using Udi Local Government in Enugu State. The study adopted a survey research design and with...

Background to the Study: Driving a car, bus, lorry or an articulated-vehicle is a psychomotor activity that requires a combination of concentration and good visual and auditory functions. Several forces that can negatively affect driving mostly fall within the purview of psycho-s...

BACKGROUND OF THE STUDY: This study is a modest attempt at a lucid explanation of the role of local government in Nigeria. Nigerian local government system have witnessed tremendous transformation since the introduction of the 1988 civil service reforms one of the changes introdu...

Background to the Study: The trend and the volume are increasing on a daily basis and all levels of the society are involved. The rich, the poor, the young and the elderly, the male and female all are neck deep in fraud and fraud related activities that say a lot about our m...

BACKGROUND OF THE STUDY: This study seeks to enhance the understanding of the concept of management audit as an aid for effective management. The management auditor’s role in the evaluation of management performance cannot be over emphasized.

Just as change h...

CHAPTER ONE

INTRODUCTION: Modern financial accounting is based on a double entry system. Described simply, double entry bookkeeping allows firms to maintain records that reflect what the firm owns and owes and also what...

CHAPTER ONE

INTRODUCTION

1.1 Background to the Study: Accounting is regarded as the language of business used by corporate firms in communicating their financial positions to...

CHAPTER ONE

INTRODUCTION

Background of study: Different authors have tried to make an intensive review about the causes of mass failure of students’ in English language at the secondary level across the country and beyon...

CHAPTER ONE

INTRODUCTION

BACKGROUND OF THE STUDY: An auditor of the evidence may describe an audit as an examination from which final revenue accounts and balance sheet of an...

CHAPTER   ONE

INTRODUCTION

BACKGROUND OF THE STUDY: The concept of Economic Development has to do with innovation and improvement in people's quality of life; it is about a sustained rise in people's standard...

CHAPTER ONE

INTRODUCTION

BACKGROUND OF THE STUDY: Corporate performance management is the area of business intelligence involved with monitoring and managing an organizations performance such as revenue, returns in investment,...