CORPORATE GOVERNANCE AND FINANCIAL REPORTING IN NIGERIA BANKING INDUSTRY
Background of the study: The The concept of corporate governance has attracted a good deal of public interest in recent years, because of its apparent importance on the economic health of corporations and society in general. Basically, corporate governance in the banking se...
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IMPEDIMENTS IN ADOPTING INTERNATIONAL FINANCIAL REPORTING STANDARD IN NIGERIA
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...
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A STUDY ON THE ADOPTION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS AND EARNINGS MANAGEMENT IN QUOTED MANUFACTURING COMPANIES IN NIGERIA
ABSTRACT: This study examined the impact of the adoption of the International Financial Reporting Standards (IFRS) on earnings management in quoted manufacturing companies in Nigeria. Published Financial statements prepared under the Nigerian Statements of A...
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A STUDY ON THE UTILISATION OF ACCOUNTING SYSTEMS TO ENHANCE THE PERFORMANCE OF NON-PROFIT ORGANISATIONS
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...
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AN EXAMINATION OF THE GOVERNANCE MECHANISM AND ITS INFLUENCE ON EXCESSIVE TAXATION
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...
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AUDIT INDEPENDENCE AND CREDIBILITY OF FINANCIAL REPORTING IN THE NIGERIAN BANKING SECTOR
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...
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BUSINESS COMBINATION AND FINANCIAL PERFORMANCE OF BANKS IN NIGERIA BANKING INDUSTRY
Background of the Study: Firstly, the study of Business combination and financial performance of banks in Nigeria banking industry is introduce as the main thing which business merger and acquisition rely on a skill or knowledge brought together by the...
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HUMAN CAPITAL ACCOUNTING AS A MEANS OF ENHANCING INFORMATION DISCLOSURE IN FINANCIAL REPORT
ABSTRACT: This research work is aimed at providing the missing link through human capital accounting as a means of enhancing disclosure in financial reporting with particular reference to Dangote group of company, while carrying out this research work these are the area...
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AN INVESTIGATION INTO ACCOUNTING POLICIES OF BANKS
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...
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THE FIDUCIARY FRAUD DETECTION DUTY OF THE FORENSIC ACCOUNTANT IN NIGERIA
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...
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TRIPLY ENTRY ACCOUNTING SYSTEM AND FINANCIAL REPORTING
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...
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VALUE RELEVANCE OF ACCOUNTING INFORMATION OF LISTED INDUSTRIAL GOODS FIRMS IN NIGERIA
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...
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THE INFLUENCE OF FINANCIAL ACCOUNTING REPORTING ON THE MANAGEMENT OF A BUSINESS ORGANIZATION
CHAPTER ONE
INTRODUCTION
Background Of The Study: According to Ogunjimi in Ejiofor (2008:2) the running of any business is based principally on financial functions and hence w...
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THE IMPACT OF THE ADOPTION OF INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARD (IPSAS) ON THE QUALITY OF PUBLIC SECTOR ACCOUNTING IN NIGERIA
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...
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THE IMPACT OF TRIPLE ENTRY ACCOUNTING SYSTEM ON FINANCIAL REPORTING
CHAPTER ONE
INTRODUCTION
INTRODUCTION: Modern financial accounting is based on a double entry system. Described simply, double entry bookkeeping allows firms to maintain recor...
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THE IMPORTANCE OF ACCOUNTING CONCEPTS AND CONVENTIONS IN FINANCIAL STATEMENT PREPARATION
CHAPTER ONE
INTRODUCTION
BACKGROUND OF THE STUDY: Every single commercial organisation, regardless of whether it operates in the public or private sphere, was founded with the...
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THE IMPACT OF INTERNATIONAL FINANCIAL STANDARDS (IFRS) ON THE QUALITY OF FINANCIAL STATEMENTS
CHAPTER ONE
INTRODUCTION
BACKGROUND OF THE STUDY: This study sets out to examine whether the impact of International Financial Reporting Standards (IFRS) in Nigeria has improv...
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THE IMPACT OF ACCOUNTING INFORMATION ON THE PERFORMANCE OF NON PROFIT MAKING ORGANIZATIONS IN OSOGBO LOCAL GOVERNMENT AREA
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...
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THE IMPACT OF FINANCIAL ACCOUNTING ON CORPORATE PERFORMANCE OF BUSINESS ORGANIZATIONS IN NIGERIA
CHAPTER ONE INTRODUCTION
Background of the Study View Details
THE EFFECT OF ACCOUNTING INFORMATION SYSTEM (AIS) ON ORGANIZATIONAL PRODUCTIVITY OF FIRM
CHAPTER ONE
INTRODUCTION
BACKGROUND OF THE STUDY: The emerging global economic scenario characterized by advancement in information technology, rapid changes in production pro...
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THE EFFECT OF FINANCIAL ACCOUNTING REPORTING ON THE CORPORATE PERFORMANCE OF BUSINESS ORGANIZATION
CHAPTER ONE
INTRODUCTION
BACKGROUND OF THE STUDY: The impact of financial accounting reporting on the corporate performance of a business organization is becoming more apparen...
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THE IMPACT OF FINANCIAL MANAGEMENT BEST PRACTICES ON SME PERFORMANCE IN NIGERIA
CHAPTER ONE
INTRODUCTION
Purpose Statement
This quantitative survey-based study aims to examine the effect of financial management best practices on the performance...
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ADOPTION OF INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS IN FINANCIAL REP ORTING BY ACCOUNT OFFICERS IN TERTIARY INSTITUTION SOUTH-EAST NIGERIA
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...
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AN APPRAISAL OF THE LAW AND PRACTICE OF CORPORATE GOVERNANCE IN THE NIGERIAN BANKING SECTOR
ABSTRACT
Corporate governance is a principled-based system by which corporations are organised and managed. It is made up of rules and regulations and ordered by a sound system of internal and external control. It exists for the benefit of all stakeholders. The principal role of corpora...
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BOARD ATTRIBUTES, OWNERSHIP STRUCTURE AND REPORTING QUALITY IN A POST-IFRS REGIME: A DIFFERENCE-IN- DIFFERENCE REGRESSION TECHNIQUE
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...
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AN ANALYSIS OF INFLATED STATE BUDGET AND POOR ACCOUNTABILITY: A CASE STUDY OF FEDERAL MINISTRY OF BUDGET AND PLANNING
AN ANALYSIS OF INFLATED STATE BUDGET AND POOR ACCOUNTABILITY. A CASE STUDY OF FEDERAL MINISTRY OF BUDGET AND PLANNING.
Chapter One: Introduction
Background of the Study
The issue of inflated state budgets and poor accountability has become a critical...
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FIRM CHARACTERISTICS AND CORPORATE SOCIAL RESPONSIBILITY IN NIGERIA
ABSTRACT
The study examines the impact of firm characteristics on corporate social responsibility: the moderating role of firm life cycle in quoted non-financial firms in Nigeria. The ex-post facto research design was used in this research alongside the positivism resea...
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