1. A CRITICAL EVALUATION OF COVID-19 SAFETY COMPLIANCE LEVEL AMONG INDUSTRIAL WORKERS IN NIGERIA
BACKGROUND OF THE STUDY
The globe was rocked by a pandemic of severe respiratory sickness known as Covid-19. The viral infection is quickly spreading over the world. Droplet transmission, contact with an infected case, and contact with contaminated fomi...
2. INVESTIGATION OF OCCUPATIONAL SAFETY AND HEALTH(OSH) COMPLIANCE LEVEL IN ADDRESSING COVID 19 PANDEMIC IN THE INDUSTRIAL SECTOR
BACKGROUND OF THE STUDY
In December 2019, the global population will be awoken to an outbreak of a disease known as Coronavirus disease 2019. (abbreviated as COVID-19). The disease is an infectious disease caused by the coronavirus that causes extreme acute respiratory...
3. INVESTIGATION OF OCCUPATIONAL SAFETY AND HEALTH(OSH) COMPLIANCE LEVEL IN ADDRESSING COVID 19 PANDEMIC IN THE INDUSTRIAL SECTOR
BACKGROUND OF THE STUDY
In December 2019, the global population will be awoken to an outbreak of a disease known as Coronavirus disease 2019. (abbreviated as COVID-19). The disease is an infectious disease caused by the coronavirus that causes extreme a...
4. EFFECT OF TAX AUTHORITY IN THE PREVENTION AND DETECTION OF TAX FRAUD IN NIGERIA
BACKGROUND OF THE STUDY
Taxation is not a new word in Nigeria or the world as a whole. In Nigeria, taxation has been in existence even before the coming of the colonial men or the British. Taxation can be defined as the system of imposing a compul...
5. INVESTIGATION OF OCCUPATIONAL SAFETY AND HEALTH(OSH) COMPLIANCE LEVEL IN ADDRESSING COVID 19 PANDEMIC IN THE INDUSTRIAL SECTOR
BACKGROUND OF THE STUDY
In December 2019, the global population will be awoken to an outbreak of a disease known as Coronavirus disease 2019. (abbreviated as COVID-19). The disease is an infectious disease caused by the coronavirus that causes extreme a...
6. ASSESSMENT OF COVID-19 SAFETY COMPLIANCE LEVEL OF TRADERS IN WUSE MARKET, ABUJA
ABSTRACT
This study delves into the investigation of the covid-19 safety compliance level among Wuse Market Traders in Abuja.The survey research design was used for the study. Convenience sampling was used in the study as the researcher purposively sele...
7. ASSESSING THE COVID-19 SAFETY COMPLIANCE LEVEL IN HEALTHCARE SECTOR
ABSTRACT
This study was carried out to assess the covid-19 safety compliance level in healthcare sector using General Hospital, Offa, Kwara State as a case study. Specifically, the study was aimed at examining the different established covid-1...
8. EXAMINATION OF COVID-19 SAFETY COMPLIANCE LEVEL IN THE BANKING SECTOR
ABSTRACT
This study was carried out to examine covid-19 safety compliance level in the banking sectors using First bank plc and Access bank plc in Asaba, Delta state as a case study. Specifically, the study was aimed at assessing the diff...
9. EVALUATION OF COMPLIANCE LEVEL WITH LOCAL GOVERNMENT FINANCIAL REGULATIONS
Background of the Study
The value of any local government is measure...
10. ASSESSMENT OF THE LEVELS OF COVID-19 PANDEMIC PROTOCOL COMPLIANCE IN SENIOR SECONDARY SCHOOLS IN KANO
BACKGROUND OF THE STUDY
Coronavirus (Covid-19) is an infectious illness that causes respiratory infections ranging from a common cold to severe respiratory difficulties. It began in December 2019 at the Hunan sea...
11. EVALUATION INTO COVID-19 SAFETY COMPLANCE LEVEL IN SECONDARY SCHOOLS
BACKGROUND OF STUDY
Coronavirus pandemic 2019 (COVID-19) is the most recent infectious illness to spread fast over the world (Van Doremalen, 2020), to the point of causing a devastating global pandemic [McDowel, 2020]. COVID-19 is caused by the severe a...
12. INVESTIGATION OF THE COVID-19 SAFETY COMPLIANCE LEVEL OF TRANSPORT COMPANIES IN ABUJA INVESTIGATION (A CASE STUDY OF AKWA IBOM TRANSPORT COMPANY, JABI)
ABSTRACT
The main focus of this study is drive towards investigation of the covid-19 safety compliance level of transport companies in Abuja using Akwa Ibom Transport Company in Jabi as case study.Survey research design was adopted f...
13. ANALYSIS OF ADHERENCE TO VALUATION STANDARDS AND PROPERTY VALUE CERTIFICATION BY ESTATE SURVEYING AND VALUATION FIRMS IN LAGOS, NIGERIA
ABSTRACT
The issue of professional valuation standards and the quality of valuation reports has been the focus of considerable attention not only in Nigeria but also internationally in recent years. The aim of this study is to investigate the level of adherence to valuation standards an...
14. INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) ADOPTION AND THE VALUE RELEVANCE OF ACCOUNTING INFORMATION IN DEVELOPING COUNTRIES IN SUB-SAHARAN AFRICA
ABSTRACT
The focus of the study was on examining IFRS Adoption and The Value Relevance of Accounting Information in Developing Countries in Sub-Saharan Africa: A Comparative Analysis of Nigeria, South Africa, Ghana and Botswana. The convenience sampling technique was used in the study t...
15. The Effect of Regulatory Environment on IFRS Compliance in Nigeria
Background of the Study
The regulatory environment plays a pivotal role in ensuring adherence to International Financial Reporting Standards (IFRS). In Nigeria, the adoption of IFRS in 2012 aimed to improve transparency and comparability in financial reporting. However, co...
16. IFRS Compliance in the Construction Industry in Nigeria: A Quantitative Study
Background of the Study
The construction industry in Nigeria plays a pivotal role in the nation's economic development. As a critical sector that supports infrastructure development, housing, and urbanization, its contribution to GDP is significant. However, the sector has faced cha...
17. Quantitative Analysis of the Role of Nigerian Stock Exchange in IFRS Compliance
Background of the Study
The Nigerian Stock Exchange (NSE) is a central institution in Nigeria’s financial markets, playing a significant role in the development of the country’s economy. As the leading securities exchange in Nigeria, the NSE facilitates capital...
18. Quantitative Analysis of IFRS Compliance and Operational Risk in Nigeria
Background of the Study
The adoption of International Financial Reporting Standards (IFRS) has been a transformative shift in the financial reporting practices of Nigerian companies. IFRS aims to standardize financial statements, improve transparency, a...
19. The Role of IFRS in Enhancing Liquidity Risk Management in Nigerian Banks
Background of the Study
Liquidity risk is a critical concern for financial institutions, particularly banks, as it directly impacts their ability to meet obligations and maintain financial stability. The adoption of International Financial Reporting Sta...
20. An Evaluation of Financial Reporting Compliance in Microfinance Institutions in Daura LGA
Background of the Study
Microfinance institutions (MFIs) play a crucial role in promoting financial inclusion by providing financial services to low-income individuals and small businesses. In Daura LGA, MFIs are integral to the local economy, but concerns have been raised...
21. Comparative Analysis of IFRS Compliance in Public and Private Sectors in Nigeria
Background of the Study
The adoption of International Financial Reporting Standards (IFRS) in Nigeria marked a significant shift toward achieving global financial transparency and accountability. Both public and private sectors were mandated to comply with IFRS to ensure uniformity and...
22. Quantitative Analysis of IFRS Implementation Across Nigerian Regions
Background of the Study
The adoption of International Financial Reporting Standards (IFRS) in Nigeria aimed to unify financial reporting practices across sectors and regions, enhancing transparency, accountability, and comparability. However, the implementation of IFRS varies significan...
23. Comparative Study of IFRS Adoption in Nigeria’s Manufacturing and Service Sectors
Background of the Study
The manufacturing and service sectors are two critical pillars of Nigeria’s economy, contributing significantly to employment, GDP, and national development. The adoption of International Financial Reporting Standards (IFRS) was expected to standardize fina...
24. Quantitative Analysis of the Effectiveness of IFRS Training Programs for Nigerian Accountants
Background of the Study
The construction industry in Nigeria plays a pivotal role in the nation's economic development. As a critical sector that supports infrastructure development, housing, and urbanization, its contribution to GDP is significant. However, the sector has faced cha...
25. IFRS Compliance in Nigeria’s Aviation Sector: A Quantitative Study
Background of the Study
The Nigerian aviation sector is crucial for economic development, facilitating both domestic and international trade. However, this sector faces several challenges related to financial management, transparency, and regulatory compliance. The introduction of Inter...
26. The Role of IFRS in Enhancing Financial Stability in Nigeria’s Energy Sector
Background of the Study
The energy sector is one of the most critical industries in Nigeria, responsible for the country’s oil, gas, and electricity production. Given the volatility in global energy markets and the need for substantial investments in infrastructure, ensuring finan...
27. Taxation's Impact on SMEs' Financial Performance in Argungu LGA
Background of the Study
Small and Medium Enterprises (SMEs) are vital contributors to economic growth, employment, and innovation. However, taxation significantly affects their financial performance, particularly in developing regions like Argungu LGA. The financial burden...
28. Compliance Challenges for SMEs in Funtua LGA
Background of the Study
Tax compliance is a significant challenge for SMEs, particularly in developing regions like Funtua LGA. SMEs often grapple with issues such as lack of awareness, complex tax procedures, and financial constraints, which hinder their compliance. Non-c...
29. Effectiveness of Property Taxation in Suleja LGA
Background of the Study
Property taxation is a critical source of revenue for local governments, enabling them to provide essential services and maintain infrastructure. In Suleja LGA, property taxes play a vital role in funding public goods such as roads, schools, and san...
30. Women Entrepreneurs and Their Tax Obligations in Okene LGA
Background of the Study
Women entrepreneurs play a critical role in the economic development of Okene LGA, contributing to job creation, wealth generation, and community welfare. Despite their growing presence in various industries, female entrepreneurs often encounter uni...
31. Environmental Taxes and Sustainable Practices in Bali LGA
Background of the Study
Environmental taxes are designed to encourage sustainable practices by imposing financial penalties on environmentally harmful activities and rewarding eco-friendly behavior. In Bali LGA, where deforestation, water pollution, and improper waste mana...
32. Impact of TIN Adoption on Revenue in Azare LGA
Background of the Study
The Taxpayer Identification Number (TIN) system is designed to streamline tax collection and improve revenue generation at the local government level. In Azare LGA, the adoption of TIN has been implemented as part of a broader initiative to moderniz...
33. Relationship Between Taxation and Healthcare Funding in Sabon Gari LGA
Background of the Study
Taxation is a fundamental mechanism for generating public revenue, enabling governments to fund essential services such as healthcare, education, and infrastructure. In Nigeria, healthcare funding remains a critical challenge, wi...
34. Assessment of Compliance with IFRS in Small and Medium Enterprises (SMEs) in Nigeria
Background of the Study
The adoption of International Financial Reporting Standards (IFRS) has been mandatory for large and publicly listed companies in Nigeria. However, small and medium-sized enterprises (SMEs), which form a significant part of Nigeria's economy,...
35. IFRS Compliance and Financial Performance of Nigerian Commercial Banks
Background of the Study
International Financial Reporting Standards (IFRS) were adopted in Nigeria to improve transparency and comparability in financial reporting. For Nigerian commercial banks, adherence to IFRS has the potential to enhance investor confidence, improv...
36. The Role of IFRS in Enhancing Credit Risk Management in Nigerian Banking Sector
Background of the Study
Effective credit risk management is essential for the stability and profitability of banks. The adoption of IFRS, particularly IFRS 9, which addresses financial instruments and expected credit losses, provides a framework for more accurate credit...
37. The Relationship Between IFRS Adoption and Financial Stability in Nigerian Banks
Background of the Study
Financial stability in the banking sector is critical for economic growth and development. The adoption of IFRS has the potential to enhance financial stability by improving transparency, reducing information asymmetry, and ensuring consistent fi...
38. IFRS Compliance and Its Effect on Market Valuation of Nigerian Firms
Background of the Study
Market valuation reflects a company's perceived value in the stock market and is influenced by the quality of financial reporting. IFRS adoption aims to provide transparent and comparable financial statements, which can significantly affect i...
39. An Assessment of IFRS Adoption and Its Impact on Foreign Direct Investment in Nigeria
Background of the Study
Foreign direct investment (FDI) is critical for economic growth, especially in developing countries like Nigeria. IFRS adoption is believed to improve transparency, reduce information asymmetry, and foster investor confidence, thereby enhancing F...
40. An Evaluation of Tax Compliance Levels Among Nigerian SMEs: A Case Study of Abuja Municipal Area Council
Background of the Study
Tax compliance refers to the extent to which taxpayers adhere to tax laws and regulations. For SMEs in the Abuja Municipal Area Council (AMAC), tax compliance is essential for maintaining legitimacy and avoiding penalties. However, compliance levels...
41. The Impact of Tax Education on Compliance Among Nigerian SMEs: A Case Study of SMEs in Kaduna State
Background of the Study
Tax education involves equipping taxpayers with the knowledge and skills needed to understand and fulfill their tax obligations. For SMEs in Kaduna State, tax education plays a crucial role in improving compliance levels and fostering a positive rel...
42. The Effect of Public Perception of Taxes on Evasion Rates in Nigeria: A Study of SMEs in Kano State
Background of the Study
Public perception of taxes plays a critical role in determining tax compliance levels, particularly among small and medium enterprises (SMEs). In Nigeria, where SMEs contribute significantly to employment and GDP...
43. The Impact of Tax Compliance on Financial Reporting in Nigerian SMEs: A Case Study of Abuja-Based SMEs
Background of the Study
Tax compliance is a critical element in the economic framework of any nation, serving as a primary source of government revenue. For Small and Medium Enterprises (SMEs), tax compliance extends beyond legal obligations, as it influences financial...
44. The Influence of Financial Statement Disclosures on Investor Decision-Making: A Case Study of GTBank
Background of the Study
Financial statement disclosures are a cornerstone of corporate transparency, enabling investors to make informed decisions. These disclosures provide insights into a firm's financial health, operational performance, and compliance with regula...
45. An Evaluation of Compliance with Financial Reporting Standards by Nigerian Banks: A Case Study of Zenith Bank
Background of the Study
Compliance with financial reporting standards is critical to the credibility and integrity of the banking sector. In Nigeria, the adoption of IFRS aimed to standardize financial reporting practices across the industry. Zenith Bank, one of the lea...
46. A Study of IT Governance Frameworks and Their Impact on Compliance: A Study of Banks in Katsina State
Background of the Study
IT governance frameworks are structures and practices designed to ensure that an organization's information technology investments support its business objectives, mitigate risks, and comply with regulatory requirements (ISO/IEC 38500, 2023)....
47. The Challenges of Cybersecurity Compliance in Financial Institutions: A Case Study of Microfinance Banks in Kaduna State
Background of the Study
With the growing reliance on digital banking systems, financial institutions are increasingly vulnerable to cyber threats. Cybersecurity compliance involves adhering to regulatory frameworks and adopting practices to protect sensitive information...
48. A Study on the Impact of Government Tax Policies on Small Businesses: A Case Study of Hair Salons in Bauchi State
Background of the Study
Government tax policies significantly influence the performance and sustainability of small businesses. Tax policies encompass regulations, rates, and incentives that affect businesses’ financial obligations and operational strategies (Nwankwo...
49. An Evaluation of the Effectiveness of Corporate Ethics Policies in Telecommunications Firms in Plateau State
Background of the Study
Corporate ethics policies are essential in ensuring responsible business practices, especially in industries like telecommunications, which directly impact millions of lives. Telecommunications firms are at the forefront of technological innovati...
50. The Challenges of Cybersecurity Compliance in Financial Institutions: A Case Study of Microfinance Banks in Kaduna State
Background of the Study
Cybersecurity compliance is critical for financial institutions to safeguard customer data, maintain regulatory standards, and ensure operational resilience. With the increasing sophistication of cyber threats and the proliferation of digital financial services,...
