CORPORATE GOVERNANCE AND ETHICS IN NIGERIA BANKING INDUSTRY: CHALLENGES AND OPPORTUNITY
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...
View DetailsTHE ROLE OF INTERNAL AUDIT AS A MANAGEMENT TOOL FOR ENHANCING ORGANIZATIONAL FINANCIAL PERFORMANCE
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...
View DetailsAN EXAMINATION OF INTERNAL CONTROL SYSTEM AND BANK FRAUD PREVENTION IN NIGERIA BANKING INDUSTRY
Background of the study: The significance of internal control in Nigerian banks cannot be overstated. It is now considered a crucial aspect of organisational strength. This is primarily because a well-functioning control system is essential for maintaining an efficient accou...
View DetailsA 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...
View DetailsAN ASSESSMENT OF BANK INSPECTION AND ENFORCMENT OF BANKING REGULATION IN ZENITH BANK, UBA OR FBN ETC
Background of the study: In a banking environment that is becoming increasingly competitive, which is characterized by frequent changes in the regulatory environment, high cost of operations, dim misting spreads on profit from business as a result of sharp practices and the restr...
View DetailsASSESSMENT OF AUDIT EXPECTATION GAP IN NIGERIA
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...
View DetailsAUDIT CONFLICT: IT’S IMPACT ON AUDITORS ABILITY TO RESIST MANAGEMENT PRESSURE
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...
View DetailsAUDITING AS A TOOL FOR FRAUD RISK ASSESSMENT IN COMMERCIAL BANKS (CASE STUDY OF SELECTED COMMERCIAL BANKS IN ILORIN KWARA STATE)
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...
View DetailsBANK INSPECTION AND ENFORCMENT OF BANKING REGULATION IN NIGERIAN BANKS
ABSTRACT: Just as every sector of the economy is eager to improve her condition through various research work, it is high time for the banking sector to gear up along with others by searching deep into the effect of banking inspection on enforcing banking regulations. This idea h...
View DetailsAN EXAMINATION OF THE ENFORCEMENT OF BANKING REGULATION AND BANK INSPECTION IN NIGERIAN BANKS
Background of the study: In a banking environment that is becoming increasingly competitive, which is characterized by frequent changes in the regulatory environment, high cost of operations, dim misting spreads on profit from business as a result of sharp practices and the restr...
View DetailsAN EXAMINATION OF THE ENFORCEMENT OF BANKING REGULATION AND BANK INSPECTION IN NIGERIAN BANKS
Background of the study: In a banking environment that is becoming increasingly competitive, which is characterized by frequent changes in the regulatory environment, high cost of operations, dim misting spreads on profit from business as a result of sharp practices and the restr...
View DetailsCONFLICT OF INTEREST AND THE AUDITOR INDEPENDENCE (A CASE STUDY OF PRICE WATER HOUSE COOPERS)
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...
View DetailsCORPORATE GOVERNANCE AND ETHICS IN NIGERIA BANKING INDUSTRY: CHALLENGES AND OPPORTUNITY
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...
View DetailsINTERNAL AUDITING AS AN INSTRUMENT FOR EFFECTIVE MANAGEMENT AND ACCOUNTABILITY OF FINANCIAL RESOURCES IN THE PUBLIC SECTOR
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...
View DetailsEFFECT OF CAPITAL STRUCTURE ON THE PERFORMANCE OF NIGERIA MANUFACTURING FIRM (2008-2023)
ABSTRACT: Corporate managers often grapple with the challenge of determining the optimal blend of stock and debt in their capital structure to effectively enhance returns and maximise the value of their organisation. This study seeks to evaluate the impact o...
View DetailsTRIPLY 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...
View DetailsTHE PERFORMANCE OF AN AUDITOR AND AUDITING IN NIGERIA ECONOMY
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...
View DetailsTHE ROLE OF ACCOUNTANT IN THE ECONOMIC DEVELOPMENT OF NIGERIA
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...
View DetailsTHE ROLE OF AUDITING IN ENSURING ORGANIZATIONAL EFFECTIVENESS
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,...
View DetailsTHE ROLE OF AUDITORS IN ORGANIZATIONAL GOALS ATTAINMENT
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...
View DetailsTHE INVENTORY MANAGEMENT AND CORPORATE PROFITABILITY OF A MANUFACTURING COMPANY
CHAPTER ONE
INTRODUCTION
BACKGROUND OF THE STUDY: Inventory covers the greatest part of the assets of any firm; therefore the need for inventory control cannot be overemphasiz...
View DetailsTHE 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...
View DetailsTHE IMPACT OF INTERNAL AUDITING ON THE PROFITABILITY OF MONEY DEPOSIT BANK
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...
View DetailsTHE EFFECT OF POST COVID-19 ON THE INTERNAL CONTROL SYSTEM IN BANKING INDUSTRY (GUARANTEE TRUST BANK)
CHAPTER ONE
INTRODUCTION
BACKGROUND OF THE STUDY: The word "audit" originates from the Latin word "audire," which literally translates to "to hear in...
View DetailsTHE EXTENT OF LIABILITY OF BANKS FOR E-BANKING FRAUD
CHAPTER ONE
INTRODUCTION
Background to the study: With the global use of progressively more sophisticated internet and information technology (Papazoglou, 2003), electronic ba...
View DetailsAN EXAMINATION OF THE EXTENT OF LIABILITY OF BANKS FOR E-BANKING FRAUD
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...
View DetailsTHE 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...
View DetailsTHE IMPACT OF AUDITORS REPORT ON FRAUD PREVENTION AND CONTROL
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...
View DetailsTHE IMPACT OF AUDITORS REPORT ON FRAUD PREVENTION AND CONTROL
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...
View DetailsTHE 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...
View DetailsADOPTION 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...
View DetailsAUTOMATED FORENSIC AUDITING AND FRAUD CONTROL IN NIGERIA (A CASE STUDY OF THE ECONOMIC AND FINANCIAL CRIMES COMMISSION, PORTHARCOURT)
ABSTRACT
The topic “Automated forensic auditing and fraud control in Nigeria” is a critical concept in modern days accounting, and our country Nigeria is not left out in its practice. This research aims at pointing out the rationale behind fraudulent practices as well as exa...
View DetailsBUDGETING AS AN INSTRUMENT OF INTERNAL CONTROL IN A MANUFACTURING ORGANIZATION (A CASE STUDY OF AMA BREWERIES ENUGU)
ABSTRACT
An efficient budgeting control system is one that produces the desired result. A balanced budget is the one that produces no variances but to achieve this, we are left to contemplation rather than a reality. This has become the problem of most of our manufacturing concerns in N...
View DetailsCHARACTERIZATION OF METHICILLIN - RESISTANT STAPHYLOCOCCUS AUREUS FROM ORTHOPAEDIC PATIENTS IN AHMADU BELLO UNIVERSITY TEACHING HOSPITAL, ZARIA, NIGERIA
ABSTRACT
Methicillin resistant Staphylococcus aureus (MRSA) is now a threat to both the hospitalized patients and community globally. This work was aimed at detecting molecularly, methicillin resistant Staphylococcus aureus from the orthopaedic patients in Ahmadu Bello University Teachi...
View DetailsEFFECT OF PUBLISHED FINANCIAL STATEMENT ON SHAREHOLDER INVESTMENT DECISION
1.1BACKGROUND OF THE STUDY
Each person like every business requires some measures of both financial position and financial performance in assessing his financial conditions. The financial position depicts one’s wealth at ascertain point in time while one’s financial performa...
View Details