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1. DETERMINANTS OF AUDIT FEES IN THE BANKING INDUSTRY

Background to the Study

According to Swanson (2008), it is as important for corporations to know that their corporate structure and strategic decisions affect audit fees as it is for the auditor to adequately understand and evaluate the liability risk a...

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2. IMPORTANCE OF AUDITORS ON THE INSPECTION OF FINANCIAL STATEMENT

​​​​​Background of the study

It should come as no surprise that huge sums of money and vast amounts of material are being put to use by various business groups (Baker, 2022). Both the quantity of and the monetary worth of activities carried out by the public sector have...

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3. A REVIEW OF INTERNAL AUDITING AND ITS SIGNIFICANCE ON THE PERFORMANCE OF INSURANCE FIRMS IN NIGERIA

Background of the Study

Globally, auditing is an independent evaluation of an economic entity created by its management to examine the internal control system and report on its ampleness in terms of validity, economics, effectiveness, and the necessary...

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4. EVALUATION OF THE IMPACT OF INTERNAL AUDITING ON THE PERFORMANCE OF INSURANCE FIRMS IN NIGERIA

Background of the Study

Globally, auditing is an independent review of an economic entity that is established by the management of the firm in order to examine the internal control system and report on its ampleness in terms of validity, economics, effe...

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5. THE EFFECT OF AUDIT QUALITY ON FINANCIAL PERFORMANCE OF NIGERIA DEPOSIT BANKS

 

ABSTRACT

This study investigated the effect of audit quality on the financial performance of Nigeria Deposit Banks for the period of 2005 to 2015 (11years). Specifically, the study assessed the effect of audit report lag, audit fee, audit tenure, audit...

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6. AUDIT TENURE AND QUALITY OF FINANCIAL REPORTING IN NIGERIA

Abstract

Measurement of audit quality over the years has been treated thoroughly. The relationship between audit tenure and audit quality is treated in this research. The research instrument used in collecting data is the questionnaire, which is a prima...

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7. ENHANCING PUBLIC CONFIDENCE IN AUDIT REPORT OF FINANCIAL INSTITUTIONS IN NIGERIA

ABSTRACT

The recent wave of corporate failures had been linked with corporate governance deficiencies in relation to false financial statements and misrepresentations together with unrealistic unqualified audit reports. Stock market financial analysts, corporate invest...

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8. THE EFFECT OF AUDIT QUALITY ON FINANCIAL PERFORMANCE OF NIGERIA DEPOSIT BANKS

ABSTRACT

This study investigated the effect of audit quality on the financial performance of Nigeria Deposit Banks for the period of 2005 to 2015 (11years). Specifically, the study assessed the effect of audit report lag, audit fee, audit tenure, audit firm size on the...

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9. THE EFFECT OF AUDIT QUALITY ON FINANCIAL PERFORMANCE OF NIGERIA DEPOSIT BANKS  

ABSTRACT

This study investigated the effect of audit quality on the financial performance of Nigeria Deposit Banks for the period of 2005 to 2015 (11years). Specifically, the study assessed the effect of audit report lag, audit fee, audit tenure, audit firm size on the...

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10. AUDIT QUALITY AND CONCEPT OF GOING CONCERN IN QUOTED NON-FINANCIAL FIRMS IN NIGERIA

ABSTRACT

The objective of the study is to examine audit quality and concept of going concern in quoted nonfinancial companies in Nigeria. Arguments abound that going concern opinion is issued if auditors have a doubt about financial condition of a company. However, provision of going co...

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11. THE EFFECT OF AUDIT QUALITY ON FINANCIAL REPORTING CREDIBILITY

Abstract:

This study investigates the effect of audit quality on financial reporting credibility in Lagos State, Nigeria. The objectives are to: (1) assess the impact of high-quality audits on the reliability of financial statements, (2) evaluate the ro...

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12. AUDITING CHALLENGES IN THE ERA OF DIGITAL TRANSFORMATION

AUDITING CHALLENGES IN THE ERA OF DIGITAL TRANSFORMATION

This research investigates the challenges faced by auditors in the era of digital transformation. The objectives are to identify the key digital tools and technologies impacting auditing, to assess the challenges auditors face in...

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13. AN ASSESSMENT OF THE CHALLENGES OF AUDIT QUALITY AND ASSURANCE IN PUBLIC ACCOUNTING

AN ASSESSMENT OF THE CHALLENGES OF AUDIT QUALITY AND ASSURANCE IN PUBLIC ACCOUNTING

ABSTRACT

This study aims to assess the challenges of audit quality and assurance in public accounting, focusing on auditor independence, audit methodology, and regulatory compliance. A survey d...

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14. AN ASSESSMENT OF AUDITORS' PERCEPTION OF ETHICAL CONSIDERATIONS DURING ENGAGEMENTS

AN ASSESSMENT OF AUDITORS' PERCEPTION OF ETHICAL CONSIDERATIONS DURING ENGAGEMENTS

This study aims to (1) evaluate auditors' awareness of ethical standards, (2) assess the impact of ethical considerations on audit quality, and (3) explore the challenges auditors face in maintain...

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