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: Accounting is the act of recording, classifying and summarizing in significant manner and in terms of money transactions and events which are Interpreting the result thereof. (AIC PA 1953). But in a general sense. It may be considered as a means by which...

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...

BACKGROUND OF THE STUDY: Since the beginning of corporate form of business entity in Nigeria, the banking sector has been playing important role in promoting economic growth and development by way of providing liquidity and capital in form of loans to firms and private individual...

BACKGROUND OF THE STUDY: Accounting, unlike the other natural sciences, is not based on fundamental laws or absolute precepts.  It has evolved over many years through trial and error, and its continual improvement rests on a basis responsive to the requireme...

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 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 to study: Internal auditing has undergone dramatic changes and has expended its scope to make greater contribution to the organization goals. Internal auditing is also performing its role in...

CHAPTER ONE

INTRODUCTION

Background of the study: The rate of change affecting the world of public sector managers show no sign of slowing down especially with  apparent...

CHAPTER ONE

INTRODUCTION

INTRODUCTION: Modern financial accounting is based on a double entry system. Described simply, double entry bookkeeping allows firms to maintain recor...

CHAPTER ONE

INTRODUCTION: The applications of Accounting Information have contributed to the growth and development of every business entity.  Non-profit making organization on the other hand has immensely benefit...

CHAPTER ONE

INTRODUCTION: The applications of Accounting Information have contributed to the growth and development of every business entity.  Non-profit making organization on the other hand has immensely benefit...

CHAPTER ONE

INTRODUCTION

The applications of Accounting Information have contributed to the growth and development of every business entity.  Non-profit making organization on the other hand has immensely...

CHAPTER ONE

INTRODUCTION

BACKGROUND OF THE STUDY: Every organization, business, industry and government uses technology to convert its inputs into output to attain its organiz...

CHAPTER ONE

INTRODUCTION

Background to the study: With the global use of progressively more sophisticated internet and information technology (Papazoglou, 2003), electronic ba...

CHAPTER ONE

INTRODUCTION

Background to the study: The utilisation of advanced internet and information technology on a global scale has led to the development of electronic ba...

CHAPTER ONE

INTRODUCTION

Background of the study: The word non-profit making organizations explained that the organizations are not established for the purpose of making profi...

CHAPTER ONE

INTRODUCTION

BACKGROUND  OF THE  STUDY: Most business established nowadays, are not managed by the owners (shareholders...

CHAPTER ONE

INTRODUCTION

BACKGROUND  OF THE  STUDY: Most business established nowadays, are not managed by the owners (shareholders...

CHAPTER ONE

INTRODUCTION

BACKGROUND OF THE STUDY: The emerging global economic scenario characterized by advancement in information technology, rapid changes in production pro...

Background to the Study

The low level of accountability and transparency in financial reporting and management in the public sector in Nigeria engenders a high level of corruption. The public sector in Nigeria has suffered setbacks largely due to ineffective and inefficient management a...

ABSTRACT

The study examined board attributes, ownership structure and reporting quality in a post-IFRS regime. The difficulties to control for confounding factors on accounting quality in IFRS reporting regime and the sensitivity of different measures of reporting quality motivated this...

Background to the Study

Business organizations are set up with the principal objectives of creating wealth for the owners and ensure the continuous growth of the entity. Business organizations are increasingly becoming more complex in their operations, thereby requiring accounting knowl...