1. IMPACT OF ACCOUNTABILITY ON PUBLIC SECTOR FINANCIAL MANAGEMENT IN NIGERIA
BACKGROUND OF THE STUDY
Financial management focuses on decision making about the use and management of the finances of an organization or corporation. Financial management is a subset of managerial activities that concentrates on how to plan and contro...
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. DUTIES AND POSITION OF COMPANY DIRECTORS UNDER NIGERIAN COMPANY LAW
BACKGROUND TO STUDY
A director is a person duly appointed by the company to direct and manage the business of the company. This definition goes a step further than the 1968 Act by adding due appointment as a condition precedent. Section 244 (2) provides a rebu...
4. EFFECT OF FORENSIC ACCOUNTING ON FINANCIAL FRAUD IN NIGERIA
BACKGROUND OF THE STUDY
Fraud is an endemic that are gradually becoming a normal way of life in both public and private sectors, from the presidential cabinets, down to the political officer, to the ward councillors, from managing directors of companies...
5. EFFECT OF FORENSIC ACCOUNTING ON FINANCIAL FRAUD IN NIGERIA
BACKGROUND OF THE STUDY
Fraud is an endemic that are gradually becoming a normal way of life in both public and private sectors, from the presidential cabinets, down to the political officer, to the ward councillors, from managing directors of companies...
6. A COMPARATIVE ANALYSIS OF DIRECTORS’ DUTIES OF CARE AND SKILL AND FIDUCIARY DUTIES OF LOYALTY AND GOOD FAITH UNDER THE COMPANIES’ ACTS OF NIGERIA AND THE UNITED KINDGOM
ABSTRACT
Having been in existence for about twenty five years now, the Companies and Allied Matters Act 1990 ―CAMA‖ is long overdue for review. The many calls for the review of the law have not particularly singled out the director‘s duties of care and skill and fiduciary duties o...
7. A COMPARATIVE ANALYSIS OF DIRECTORS’ DUTIES OF CARE AND SKILL AND FIDUCIARY DUTIES OF LOYALTY AND GOOD FAITH UNDER THE COMPANIES’ ACTS OF NIGERIA AND THE UNITED KINDGOM
ABSTRACT
Having been in existence for about twenty five years now, the Companies and Allied Matters Act 1990 ―CAMA‖ is long overdue for review. The many calls for<...
8. THE ROLE OF FIDUCIARY ACCOUNTANTS IN ESTATE PLANNING
THE ROLE OF FIDUCIARY ACCOUNTANTS IN ESTATE PLANNING
ABSTRACT
This study explores the role of fiduciary accountants in estate planning, focusing on wealth preservation, tax efficiency, and compliance with legal requirements. A survey design was employed to collect data from fi...
9. THE CHALLENGES ASSOCIATED WITH FIDUCIARY ACCOUNTING FOR TRUSTS AND ESTATES
THE CHALLENGES ASSOCIATED WITH FIDUCIARY ACCOUNTING FOR TRUSTS AND ESTATES
ABSTRACT
This research assesses the challenges associated with fiduciary accounting for trusts and estates, focusing on regulatory compliance, accurate financial reporting, and beneficiary management. A...
10. THE ASSESSMENT OF COMPLIANCE CHALLENGES IN FIDUCIARY ACCOUNTING
THE ASSESSMENT OF COMPLIANCE CHALLENGES IN FIDUCIARY ACCOUNTING
ABSTRACT
This research assesses the compliance challenges in fiduciary accounting, focusing on regulatory adherence, ethical practices, and accurate financial reporting. A survey design was utilized to gather data...
11. THE IMPACT OF TAX REFORMS ON FIDUCIARY ACCOUNTING PRACTICES
ABSTRACT
This study examines the impact of tax reforms on fiduciary accounting practices, focusing on compliance, tax efficiency, and financial reporting. A survey design was adopted to gather data from fiduciary accountants and tax advisors, capturing their perspectives on recent tax r...
12. FIDUCIARY ACCOUNTING FOR RETIREMENT PLANS AND PENSIONS
FIDUCIARY ACCOUNTING FOR RETIREMENT PLANS AND PENSIONS
ABSTRACT
This research investigates fiduciary accounting for retirement plans and pensions, focusing on regulatory compliance, accurate benefit calculation, and effective fund management. A survey design was employed to co...
13. THE ROLE OF FIDUCIARY ACCOUNTANTS IN WEALTH MANAGEMENT
THE ROLE OF FIDUCIARY ACCOUNTANTS IN WEALTH MANAGEMENT
ABSTRACT
This study explores the role of fiduciary accountants in wealth management, focusing on asset preservation, tax optimization, and regulatory compliance. A survey design was employed to collect data from fiduciary...
14. THE PROSPECT AND CHALLENGES ASSOCIATED WITH ACCOUNTING FOR GUARDIANSHIPS AND CONSERVATORSHIPS
THE PROSPECT AND CHALLENGES ASSOCIATED WITH ACCOUNTING FOR GUARDIANSHIPS AND CONSERVATORSHIPS
ABSTRACT
This research investigates the prospects and challenges associated with accounting for guardianships and conservatorships, focusing on regulatory compliance, accurate financi...
15. THE EFFECT OF DIGITALIZATION ON FIDUCIARY ACCOUNTING SERVICES
THE EFFECT OF DIGITALIZATION ON FIDUCIARY ACCOUNTING SERVICES
This research aims to (1) analyze the impact of digital tools on the efficiency of fiduciary accounting services, (2) assess the challenges faced during digital transformation, and (3) evaluate the overall be...
16. THE ROLE OF FIDUCIARY ACCOUNTING FOR NON-PROFIT ORGANIZATIONS
THE ROLE OF FIDUCIARY ACCOUNTING FOR NON-PROFIT ORGANIZATIONS
The objectives of this study are to (1) identify the unique fiduciary accounting needs of non-profit organizations, (2) examine the effectiveness of fiduciary accounting practices in ensuring financial accoun...
17. EXAMINING TAXATION ISSUES AND STRATEGIES IN FIDUCIARY ACCOUNTING
EXAMINING TAXATION ISSUES AND STRATEGIES IN FIDUCIARY ACCOUNTING
This study aims to (1) investigate common taxation challenges in fiduciary accounting, (2) assess the effectiveness of current taxation strategies, and (3) propose improvements to taxation practices in fid...
18. THE ROLE OF FIDUCIARY ACCOUNTANTS IN RISK MANAGEMENT
THE ROLE OF FIDUCIARY ACCOUNTANTS IN RISK MANAGEMENT
This research aims to (1) explore the role of fiduciary accountants in identifying financial risks, (2) assess their effectiveness in mitigating these risks, and (3) examine the tools and techniques used in risk manag...
19. ACCOUNTING FOR INVESTMENT PORTFOLIOS IN FIDUCIARY ACCOUNTING
ACCOUNTING FOR INVESTMENT PORTFOLIOS IN FIDUCIARY ACCOUNTING
This study aims to (1) evaluate the methods used by fiduciary accountants in managing investment portfolios, (2) assess the accuracy and transparency of these methods, and (3) identify challenges in portfolio...
20. THE CHALLENGES OF FIDUCIARY ACCOUNTING FOR CHARITABLE GIFTS AND DONATIONS
THE CHALLENGES OF FIDUCIARY ACCOUNTING FOR CHARITABLE GIFTS AND DONATIONS
The objectives of this study are to (1) identify the challenges faced in accounting for charitable gifts and donations, (2) assess the effectiveness of current fiduciary accounting practices, and...
21. THE IMPACT OF REGULATORY CHANGES ON FIDUCIARY ACCOUNTING STANDARDS
THE IMPACT OF REGULATORY CHANGES ON FIDUCIARY ACCOUNTING STANDARDS
This research aims to (1) investigate the effects of recent regulatory changes on fiduciary accounting standards, (2) assess the adaptability of fiduciary accountants to these changes, and (3) explore st...
22. TECHNOLOGY ADOPTION AND ITS IMPACT ON FIDUCIARY ACCOUNTING PRACTICES
TECHNOLOGY ADOPTION AND ITS IMPACT ON FIDUCIARY ACCOUNTING PRACTICES
This study aims to (1) assess the level of technology adoption in fiduciary accounting, (2) evaluate the impact of technology on accounting efficiency and accuracy, and (3) identify barriers to technol...
23. AN ASSESSMENT OF FINANCIAL REPORTING REQUIREMENTS FOR FIDUCIARY ACCOUNTANTS
AN ASSESSMENT OF FINANCIAL REPORTING REQUIREMENTS FOR FIDUCIARY ACCOUNTANTS
This study aims to (1) examine the current financial reporting requirements for fiduciary accountants, (2) assess the challenges faced in meeting these requirements, and (3) propose improvements...
24. FRAUD RISK ASSESSMENT AND PREVENTION IN FIDUCIARY ACCOUNTING
FRAUD RISK ASSESSMENT AND PREVENTION IN FIDUCIARY ACCOUNTING
This research aims to (1) evaluate the methods used by fiduciary accountants to assess fraud risk, (2) assess the effectiveness of current fraud prevention strategies, and (3) explore challenges in implementin...
25. THE ROLE OF FIDUCIARY ACCOUNTANTS IN ESTATE ADMINISTRATION
THE ROLE OF FIDUCIARY ACCOUNTANTS IN ESTATE ADMINISTRATION
This study aims to (1) explore the responsibilities of fiduciary accountants in estate administration, (2) assess the effectiveness of their practices in ensuring compliance and accuracy, and (3) identify the ch...
26. ACCOUNTING FOR BUSINESS INTERESTS AND PARTNERSHIPS IN FIDUCIARY ACCOUNTING
ACCOUNTING FOR BUSINESS INTERESTS AND PARTNERSHIPS IN FIDUCIARY ACCOUNTING
The objectives of this study are to (1) evaluate the methods fiduciary accountants use in accounting for business interests and partnerships, (2) assess the transparency and accuracy of these met...
27. FIDUCIARY ACCOUNTING FOR REAL ESTATE INVESTMENTS
FIDUCIARY ACCOUNTING FOR REAL ESTATE INVESTMENTS
This research aims to (1) explore the fiduciary accounting practices for real estate investments, (2) assess the effectiveness of these practices in ensuring financial accuracy, and (3) identify challenges and propose sol...
28. THE EFFECT OF AGING POPULATIONS ON FIDUCIARY ACCOUNTING SERVICES
THE EFFECT OF AGING POPULATIONS ON FIDUCIARY ACCOUNTING SERVICES
The study aims to (1) investigate the impact of aging populations on the demand for fiduciary accounting services, (2) assess the preparedness of fiduciary accountants to meet this demand, and (3) identify...
29. ACCOUNTING FOR EMPLOYEE BENEFIT PLANS IN FIDUCIARY ACCOUNTING
ACCOUNTING FOR EMPLOYEE BENEFIT PLANS IN FIDUCIARY ACCOUNTING
This research aims to (1) explore the fiduciary accounting practices for employee benefit plans, (2) assess the accuracy and transparency of these practices, and (3) identify challenges and propose improvemen...
30. THE ROLE OF FIDUCIARY ACCOUNTANTS IN FORENSIC INVESTIGATIONS
THE ROLE OF FIDUCIARY ACCOUNTANTS IN FORENSIC INVESTIGATIONS
The study aims to (1) investigate the role of fiduciary accountants in forensic investigations, (2) assess the effectiveness of their practices in uncovering financial discrepancies, and (3) identify challenge...
31. SUSTAINABILITY REPORTING IN FIDUCIARY ACCOUNTING ENGAGEMENTS
SUSTAINABILITY REPORTING IN FIDUCIARY ACCOUNTING ENGAGEMENTS
This research aims to (1) explore the practices of sustainability reporting in fiduciary accounting, (2) assess the impact of these practices on transparency and accountability, and (3) identify challenges and...
32. THE IMPACT OF ENVIRONMENTAL FACTORS ON FIDUCIARY ACCOUNTING PRACTICES
THE IMPACT OF ENVIRONMENTAL FACTORS ON FIDUCIARY ACCOUNTING PRACTICES
This study aims to (1) investigate the influence of environmental factors on fiduciary accounting practices, (2) assess the adaptability of fiduciary accountants to these factors, and (3) propose stra...
33. FIDUCIARY ACCOUNTING FOR CHARITABLE TRUSTS AND FOUNDATIONS
FIDUCIARY ACCOUNTING FOR CHARITABLE TRUSTS AND FOUNDATIONS
This research aims to (1) explore the fiduciary accounting practices for charitable trusts and foundations, (2) assess the effectiveness of these practices in ensuring financial transparency and accountability,...
34. THE ROLE OF FIDUCIARY ACCOUNTANTS IN CONFLICT RESOLUTION
Abstract: The role of fiduciary accountants in conflict resolution is pivotal in maintaining organizational harmony and financial integrity. This study aims to (1) investigate the mechanisms through which fiduciary accountants facilitate conflict resolution, (2) assess the effectiveness of fiduci...
35. COMPLIANCE AUDITS AND RISK ASSESSMENTS IN FIDUCIARY ACCOUNTING
COMPLIANCE AUDITS AND RISK ASSESSMENTS IN FIDUCIARY ACCOUNTING
Abstract: Compliance audits and risk assessments are fundamental components of fiduciary accounting, ensuring adherence to legal standards and mitigating financial risks. This research aims to (1) explore the impact of...
36. FIDUCIARY ACCOUNTING FOR FAMILY BUSINESSES AND SUCCESSION PLANNING
Abstract: Fiduciary accounting is critical for family businesses, particularly in the context of succession planning, where financial transparency and trust are paramount. This study aims to (1) analyze the role of fiduciary accountants in managing family business finances, (2) assess the impact...
37. 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...
38. ACCOUNTING FOR DIGITAL ASSETS AND CRYPTOCURRENCIES IN FIDUCIARY ACCOUNTING
ACCOUNTING FOR DIGITAL ASSETS AND CRYPTOCURRENCIES IN FIDUCIARY ACCOUNTING
Abstract: The rise of digital assets and cryptocurrencies poses new challenges and opportunities for fiduciary accounting. This study aims to (1) explore the implications of digital assets on fiduciary acco...
39. THE ROLE OF FIDUCIARY ACCOUNTANTS IN REGULATORY COMPLIANCE
THE ROLE OF FIDUCIARY ACCOUNTANTS IN REGULATORY COMPLIANCE
Abstract: Regulatory compliance is a cornerstone of fiduciary accounting, essential for maintaining organizational integrity and legal adherence. This study aims to (1) examine the role of fiduciary accountants in ensuring regul...
40. FIDUCIARY ACCOUNTING FOR INTERNATIONAL CLIENTS AND CROSS-BORDER TRANSACTIONS
FIDUCIARY ACCOUNTING FOR INTERNATIONAL CLIENTS AND CROSS-BORDER TRANSACTIONS
Abstract: Managing fiduciary accounting for international clients and cross-border transactions involves navigating complex financial landscapes and diverse regulatory environments. This study aims to (1)...
41. 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...
42. 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...
43. THE ROLE OF FIDUCIARY ACCOUNTANTS IN TAX PLANNING STRATEGIES
THE ROLE OF FIDUCIARY ACCOUNTANTS IN TAX PLANNING STRATEGIES
Abstract: Fiduciary accountants play a crucial role in tax planning strategies, helping organizations optimize their tax liabilities while ensuring compliance with regulations. This study aims to (1) analyze the role of fiduci...
44. 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...
45. FINANCIAL MANAGEMENT AND REPORTING FOR FIDUCIARY ACCOUNTANTS
FINANCIAL MANAGEMENT AND REPORTING FOR FIDUCIARY ACCOUNTANTS
Abstract: Financial management and reporting are critical components of fiduciary accounting, ensuring accuracy, transparency, and accountability in managing clients' financial resources. This study aims to (1) analyze the...
46. THE EFFECT OF DEMOGRAPHIC SHIFTS ON FIDUCIARY ACCOUNTING ENGAGEMENTS
THE EFFECT OF DEMOGRAPHIC SHIFTS ON FIDUCIARY ACCOUNTING ENGAGEMENTS
Abstract: Demographic shifts, such as aging populations and changing workforce dynamics, significantly impact fiduciary accounting engagements. This study aims to (1) investigate how demographic changes affect fiduciar...
47. 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...
48. THE ROLE OF FIDUCIARY ACCOUNTANTS IN LITIGATION SUPPORT
THE ROLE OF FIDUCIARY ACCOUNTANTS IN LITIGATION SUPPORT
Abstract: Fiduciary accountants play a crucial role in litigation support, providing expert financial analysis and testimony in legal disputes. This study aims to (1) investigate the role of fiduciary accountants in litigation supp...
49. 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...
50. FIDUCIARY ACCOUNTING FOR CHARITABLE FUNDRAISING AND CAMPAIGNS
FIDUCIARY ACCOUNTING FOR CHARITABLE FUNDRAISING AND CAMPAIGNS
Abstract: Fiduciary accounting is essential for managing and reporting on charitable fundraising and campaigns, ensuring transparency and accountability. This study aims to (1) investigate the role of fiduciary accountants in...
