​​​​​​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...

ABSTRACT: This study was carried out to examine the measures necessary to minimize the high incidence of bad debts in Nigeria commercial banks with a special reference to Guarantee Trust Bank, Abuja. Specifically, the study examine  the causes of b...

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: 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...

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...

Background Of Study: A farmer who planted corps expects results, just as a student who waits for an exam does. The same may be said for an investor. The farmer may be informed of the outcome in the form of a bountiful crop. A pupil would normally be satisfied with a result sheet...

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...

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 TO THE STUDY: The effectiveness of accounting information as a tool for management decision cannot be over emphasized. Accounting keeps the financial score for a business, it call attention to the problem and the opportunities that comfort the enterpri...

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...

ABSTRACT: This study investigates the significance of forensic accountants in the identification of fraud in Nigeria, specifically focusing on a comparative comparison between the public and private sectors. The function of a forensic accountant is of great impor...

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: 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: 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...

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...

ABSTRACT: In Nigeria, the banking sector is an important part of the financial system, the banking sector dominate the Nigeria financial system as it accounts for about 90% of the total assets in the system. This study is carried out to examine credit management in the banki...

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: 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...

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 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,...

CHAPTER ONE

INTRODUCTION: In the 60’s especially before the civil war in Nigeria cash crops from Agricultural sectors mining and a few others provide much of the foreign exchange earnings.  In this period 70...

CHAPTER ONE

INTRODUCTION: The world generally had been in a state of permanent economic crisis for quite sometime, every government and organization (public and private) round the globe is faced with the issue of how to...

CHAPTER ONE

INTRODUCTION

BACKGROUND OF THE STUDY: Financial analysis is the process of reviewing and analyzing company’s financial statement to make better economic deci...

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...

CHAPTER ONE

INTRODUCTION

Background Of The Study: The public sector is made up of organizations in which the public, as opposed to private owners, has authority over them, and...

CHAPTER ONE

INTRODUCTION

Background of the study: Risk management is an important discipline in business especially the insurance business. Recently, businesses put great emphasis on risk management as this determines their su...

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

Background Of The Study: The Treasury single account is a banking arrangement that was put into place in order to control several accounts that were form...

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

BACKGROUND OF STUDY: The background of Treasury Single Account (TSA) is in accordance with Executive order NO. 55b (2011), which stipulated that the B...

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...

CHAPTER ONE

INTRODUCTION

Background of the Study: Financial literacy remains an interesting issue in both developed and developing economies, and has elicited much interest in...

CHAPTER ONE

INTRODUCTION

Background of the Study: Taking a deep retrospect, internal audit has served as a simple administrative procedure comprised mainly of checking documents, counting assets, and reporting to Board of Dire...

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...

CHAPTER ONE

INTRODUCTION

BACKGROUND OF THE STUDY: The word "audit" originates from the Latin word "audire," which literally translates to "to hear in...

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: Banks and financial Institutions are the most acceptable versatile, delicate .and popular forms of the present day joint incr...

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: Banks and financial Institutions are the most acceptable versatile, delicate .and popular forms of the present day joint incr...

CHAPTER ONE INTRODUCTION