1. QUALITATIVE ANALYSIS OF FACTORS INFLUENCING AUDITOR INDEPENDENCE IN NIGERIA
Background to the study
Auditor independence refers to the ability of the external auditor to act with integrity and impartiality during his/her auditing functions. According to the Indonesian Accounting Association (2010), auditor independence is an ex...
2. THE ROLE OF THE FORENSIC ACCOUNTANT IN FRAUD DETECTION 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...
3. THE IMPACT OF TRIPLY ENTRY ACCOUNTING SYSTEM ON FINANCIAL REPORTING
ABSTRACT
The research proffers an assessment of the impact of triple entry accounting system on financial reporting, a study of bitcoins. It analyses triple entry accounting system and financial accounting, its functions and significance. The resear...
4. THE PROBLEM OF TEACHING AND LEARNING ACCOUNTING IN NIGERIA UNIVERSITIES
OVERVIEW OF THE STUDY
Accounting as one of the subjects in business education, has functions of developing in individuals, skills, knowledge, attitudes and values towards solving problems and towards satisfaction of real needs in life. Accounting is a very important branch...
5. THE ROLES OF ACCOUNTING FIRMS IN MONEY LAUNDERING IN NIGERIA (CASE STUDY OF ACCOUNTING FIRMS IN NIGERIA)
Abstract
Most accounting firms in their pursuit for higher financial rewards, promotions and status, practices such as corruption and money laundering, seem to be crafted and sanctioned by highly paid executives at senior levels in organisational structures. In an envir...
6. THE ROLE OF CHARTERED ACCOUNTANT IN THE FORMATION, ACQUISITION AND LIQUIDATION OF COMPANIES
STATEMENT OF PROBLEMS
Peter Langard stated that the most proprietors of small businesses look upon the statutory audit as an imposition and do not feel that th...
7. THE AUDIT EXPECTATION GAP IN NIGERIA
ABSTRACT
The purpose of this study is to highlight factors contributing to the audit expectation gap in Nigeria. The audit expectation gap is the difference in perception between auditors and users of audited financial statements concerning the nature of auditing. Unfortunately, there h...
8. THE IMPACT OF TECHNOLOGY ON FORENSIC ACCOUNTING PRACTICES
Abstract: The Impact of Technology on Forensic Accounting Practices
This research explores the impact of technology on forensic accounting practices, with objectives centered around evaluating the effectiveness of technological tools in forensic investigations, understanding the challen...
9. THE IMPACT OF REGULATORY COMPLIANCE ON FORENSIC ACCOUNTING
Abstract: THE IMPACT OF REGULATORY COMPLIANCE ON FORENSIC ACCOUNTING
This research investigates the impact of regulatory compliance on forensic accounting, focusing on how compliance requirements influence forensic accounting practices, enhance financial transparency, and reduce fraud....
10. AN ASSESSMENT OF FRAUD RISK ASSESSMENT AND MITIGATION IN FORENSIC ACCOUNTING
Abstract: AN ASSESSMENT OF FRAUD RISK ASSESSMENT AND MITIGATION IN FORENSIC ACCOUNTING
This study aims to evaluate the effectiveness of fraud risk assessment and mitigation strategies within the realm of forensic accounting, with the objectives of identifying key risk factors, examining...
11. THE ROLE OF FORENSIC ACCOUNTANTS IN FORENSIC TECHNOLOGY
Abstract: THE ROLE OF FORENSIC ACCOUNTANTS IN FORENSIC TECHNOLOGY
This study investigates the role of forensic accountants in the utilization and advancement of forensic technology, focusing on its impact on fraud detection and financial investigations. The objectives a...
12. THE IMPACT OF SUSTAINABILITY REPORTING ON PUBLIC ACCOUNTING PRACTICES
THE IMPACT OF SUSTAINABILITY REPORTING ON PUBLIC ACCOUNTING PRACTICES
This study examines the impact of sustainability reporting on public accounting practices. The objectives are to evaluate how sustainability reporting influences public accounting standards, to assess the role of publ...
13. ETHICAL CONSIDERATIONS IN PUBLIC ACCOUNTING PRACTICES
ETHICAL CONSIDERATIONS IN PUBLIC ACCOUNTING PRACTICES
This research explores the ethical considerations in public accounting practices. The objectives are to identify the key ethical issues faced by public accountants, to evaluate the impact of ethical considerations on public accountin...
14. THE EFFECT OF REGULATORY CHANGES ON PUBLIC ACCOUNTING FIRMS
THE EFFECT OF REGULATORY CHANGES ON PUBLIC ACCOUNTING FIRMS
This study examines the effect of regulatory changes on public accounting firms. The objectives are to analyze how regulatory changes impact the operations of public accounting firms, to evaluate the challenges faced by these f...
15. THE ROLE OF TECHNOLOGY ADOPTION AND ITS IMPACT ON PUBLIC ACCOUNTING SERVICES
THE ROLE OF TECHNOLOGY ADOPTION AND ITS IMPACT ON PUBLIC ACCOUNTING SERVICES
This research investigates the role of technology adoption and its impact on public accounting services. The objectives are to identify the key technologies adopted by public accounting firms, to evaluate the i...
16. AN ASSESSMENT OF TAXATION ISSUES AND COMPLIANCE CHALLENGES IN PUBLIC ACCOUNTING
AN ASSESSMENT OF TAXATION ISSUES AND COMPLIANCE CHALLENGES IN PUBLIC ACCOUNTING
This research assesses taxation issues and compliance challenges in public accounting. The objectives are to identify common taxation issues faced by public accountants, to evaluate the impact of these issue...
17. AN ASSESSMENT OF CYBERSECURITY RISKS AND STRATEGIES FOR PUBLIC ACCOUNTING FIRMS
AN ASSESSMENT OF CYBERSECURITY RISKS AND STRATEGIES FOR PUBLIC ACCOUNTING FIRMS
This research assesses cybersecurity risks and strategies for public accounting firms. The objectives are to identify the key cybersecurity risks faced by public accounting firms, to evaluate the impact of t...
18. THE ROLE OF PUBLIC ACCOUNTANTS IN FINANCIAL STATEMENT ANALYSIS
THE ROLE OF PUBLIC ACCOUNTANTS IN FINANCIAL STATEMENT ANALYSIS
This research explores the role of public accountants in financial statement analysis. The objectives are to evaluate the techniques used by public accountants in analyzing financial statements, to assess th...
19. AN APPRAISAL OF EMERGING TRENDS IN PUBLIC ACCOUNTING SOFTWARE AND TECHNOLOGY
AN APPRAISAL OF EMERGING TRENDS IN PUBLIC ACCOUNTING SOFTWARE AND TECHNOLOGY
This study appraises emerging trends in public accounting software and technology. The objectives are to identify the latest software and technological innovations in public accounting, to evaluate the impact o...
20. THE EFFECT OF DATA ANALYTICS ON PUBLIC ACCOUNTING PRACTICES
ABSTRACT: THE EFFECT OF DATA ANALYTICS ON PUBLIC ACCOUNTING PRACTICES
The objectives of this study are to: 1) Investigate how data analytics tools are transforming public accounting practices, 2) Determine the benefits and challenges associated with integrating data analytics into accou...
21. THE ROLE OF PUBLIC ACCOUNTANTS IN MERGERS AND ACQUISITIONS
THE ROLE OF PUBLIC ACCOUNTANTS IN MERGERS AND ACQUISITIONS
This study aims to: 1) Explore the critical roles played by public accountants in mergers and acquisitions (M&A), 2) Assess the impact of their involvement on the success of M&A transactions, and 3) Iden...
22. THE IMPACT OF ARTIFICIAL INTELLIGENCE ON PUBLIC ACCOUNTING SERVICES
THE IMPACT OF ARTIFICIAL INTELLIGENCE ON PUBLIC ACCOUNTING SERVICES
This study aims to: 1) Assess the current impact of artificial intelligence (AI) on public accounting services, 2) Identify the benefits and challenges of integrating AI into accounting processes, and 3) Evaluate future...
23. THE ROLE OF SUSTAINABILITY ACCOUNTING AND REPORTING IN PUBLIC ACCOUNTING
THE ROLE OF SUSTAINABILITY ACCOUNTING AND REPORTING IN PUBLIC ACCOUNTING
The objectives of this study are to: 1) Evaluate the role of sustainability accounting in enhancing transparency and accountability in public accounting, 2) Assess the impact of sustainability repo...
24. AN ASSESSMENT OF TAX PLANNING STRATEGIES FOR PUBLIC ACCOUNTING CLIENTS
AN ASSESSMENT OF TAX PLANNING STRATEGIES FOR PUBLIC ACCOUNTING CLIENTS
The objectives of this study are to: 1) Evaluate the effectiveness of current tax planning strategies employed by public accountants, 2) Identify the benefits and challenges associated with these str...
25. AN ASSESSMENT OF PROFESSIONAL ETHICS AND INDEPENDENCE IN PUBLIC ACCOUNTING ENGAGEMENTS
AN ASSESSMENT OF PROFESSIONAL ETHICS AND INDEPENDENCE IN PUBLIC ACCOUNTING ENGAGEMENTS
The objectives of this study are to: 1) Assess the current state of professional ethics and independence among public accountants, 2) Identify factors influencing ethical behavior and...
26. THE PERCEPTION OF FINANCIAL STATEMENT ANALYSIS AMONG PUBLIC ACCOUNTING PROFESSIONALS
THE PERCEPTION OF FINANCIAL STATEMENT ANALYSIS AMONG PUBLIC ACCOUNTING PROFESSIONALS
The objectives of this study are to: 1) Investigate public accounting professionals' perceptions of the importance and utility of financial statement analysis, 2) Identify factors i...
27. AN APPRAISAL OF PUBLIC ACCOUNTING IN THE ERA OF INDUSTRY 4.0
AN APPRAISAL OF PUBLIC ACCOUNTING IN THE ERA OF INDUSTRY 4.0
The objectives of this study are to: 1) Assess the impact of Industry 4.0 technologies on public accounting practices, 2) Identify the benefits and challenges associated with adopting these technologies, and 3...
28. THE IMPACT OF REGULATORY COMPLIANCE ON PUBLIC ACCOUNTING FIRMS
THE IMPACT OF REGULATORY COMPLIANCE ON PUBLIC ACCOUNTING FIRMS
ABSTRACT
The objective of this study is to evaluate the impact of regulatory compliance on public accounting firms, focusing on operational efficiency, financial performance, and client satisfactio...
29. THE ROLE OF PUBLIC ACCOUNTANTS IN FRAUD PREVENTION AND DETECTION
THE ROLE OF PUBLIC ACCOUNTANTS IN FRAUD PREVENTION AND DETECTION
ABSTRACT
This study examines the role of public accountants in fraud prevention and detection, focusing on enhancing internal controls, implementing forensic accounting techniques, and fostering ethical practices...
30. THE EFFECT OF GLOBALIZATION ON FIDUCIARY ACCOUNTING SERVICES
THE EFFECT OF GLOBALIZATION ON FIDUCIARY ACCOUNTING SERVICES
Abstract: Globalization has profound effects on fiduciary accounting services, necessitating adaptations to diverse regulatory environments and financial practices. This study aims to (1) investigate how globalization influenc...
31. THE IMPACT OF CULTURAL DIFFERENCES ON FIDUCIARY ACCOUNTING PRACTICES
THE IMPACT OF CULTURAL DIFFERENCES ON FIDUCIARY ACCOUNTING PRACTICES
Abstract: Cultural differences significantly influence fiduciary accounting practices, affecting communication, trust, and financial management. This study aims to (1) investigate the impact of cultural differences on...
32. TECHNOLOGY-DRIVEN SOLUTIONS FOR FIDUCIARY ACCOUNTING CHALLENGES
TECHNOLOGY-DRIVEN SOLUTIONS FOR FIDUCIARY ACCOUNTING CHALLENGES
Abstract: Technology-driven solutions are revolutionizing fiduciary accounting, offering new ways to address longstanding challenges. This study aims to (1) explore the role of technology in enhancing fiduciary accoun...
33. THE PROSPECTS AND CHALLENGES OF FIDUCIARY ACCOUNTING FOR NON-TRADITIONAL ASSETS
THE PROSPECTS AND CHALLENGES OF FIDUCIARY ACCOUNTING FOR NON-TRADITIONAL ASSETS
Abstract: Fiduciary accounting for non-traditional assets, such as intellectual property and environmental credits, presents both opportunities and challenges. This study aims to (1) explore the scope of fid...
34. ACCOUNTING FOR RISK ASSESSMENT AND MITIGATION IN FIDUCIARY SETTINGS
ACCOUNTING FOR RISK ASSESSMENT AND MITIGATION IN FIDUCIARY SETTINGS
Abstract: Risk assessment and mitigation are essential elements of fiduciary accounting, aimed at safeguarding clients' assets and ensuring financial stability. This study aims to (1) explore the methodologies used...
35. FRAUDULENT ACTIVITIES DETECTION AND PREVENTION IN FIDUCIARY ACCOUNTING
FRAUDULENT ACTIVITIES DETECTION AND PREVENTION IN FIDUCIARY ACCOUNTING
Abstract: Detecting and preventing fraudulent activities are critical functions of fiduciary accounting, ensuring the protection of clients' assets. This study aims to (1) explore the techniques used by fiduciary...
36. THE IMPACT OF ARTIFICIAL INTELLIGENCE ON FIDUCIARY ACCOUNTING PRACTICES
THE IMPACT OF ARTIFICIAL INTELLIGENCE ON FIDUCIARY ACCOUNTING PRACTICES
Abstract: Artificial intelligence (AI) is transforming fiduciary accounting practices, offering new tools for efficiency and accuracy. This study aims to (1) explore the impact of AI on fiduciary accounting, (2) eva...
37. TECHNOLOGY-ENABLED COMPLIANCE SOLUTIONS FOR FIDUCIARY ACCOUNTANTS
TECHNOLOGY-ENABLED COMPLIANCE SOLUTIONS FOR FIDUCIARY ACCOUNTANTS
Abstract: Technology-enabled compliance solutions are revolutionizing the way fiduciary accountants manage regulatory requirements, ensuring greater accuracy and efficiency. This study aims to (1) investigate the effectiv...
38. FIDUCIARY ACCOUNTING IN THE CONTEXT OF REGULATORY CHANGES
FIDUCIARY ACCOUNTING IN THE CONTEXT OF REGULATORY CHANGES
Abstract: Navigating regulatory changes is a critical challenge for fiduciary accountants, requiring continuous adaptation and compliance. This study aims to (1) explore the impact of regulatory changes on fiduciary accounting pr...
39. THE IMPACTS OF ETHICS AND PROFESSIONALISM IN INTERNATIONAL ACCOUNTING SERVICES
Abstract: THE IMPACTS OF ETHICS AND PROFESSIONALISM IN INTERNATIONAL ACCOUNTING SERVICES
The study aims to: (1) investigate the role of ethical standards in the performance of international accounting services; (2) assess the influence of professional conduct on client trust and satisfa...
