1. ASSESSMENT OF BUDGETING IN THE PRESENT NIGERIA ECONOMIC SYSTEM IN CROSS RIVER STATE UNIVERSITY OF TECHNOLOGY
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BACKGROUND OF THE STUDY
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BACKGROUND OF THE STUDY
Budget and Budgeting are concepts traceable to the Bible days, precisely the days of Joseph in Egypt. It was reported that nothing was given out of the treasure without a written order...
2. A STUDY ON ACCOUNTING AND MANAGEMENT PROBLEMS OF SMALL SCALE INDUSTRIES IN NIGERIA
BACKGROUND OF THE STUDY
Small and medium businesses are commonly recognized as the bedrock of long-term economic development. According to UNDP (1974), developing countries, including Nigeria, have shown increased interest in the promotion of small...
3. IMPACT OF RATIO ANALYSIS AS A TOOLS FOR INVESTMENT DECISION
BACKGROUND INFORMATION
The Term “Ratio Analysis” could be described as the analysis of financial statement in order to judge the performance of the COMPANY or group of companies.
The “Investment Decision” Means the allocation of funds t...
4. A STUDY ON THE ADOPTION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS AND EARNINGS MANAGEMENT IN QUOTED MANUFACTURING COMPANIES IN NIGERIA
Background to the study
The review of information contained in the business's accounting reports can provide a picture of how well the firm has fared. Managers owe it to various stakeholders, particularly investors, to generate accounting reports th...
5. AN ASSESSMENT OF ACCOUNTING INFORMATION SYSTEM AND THE GROWTH OF SMALL AND MEDIUM SCALE ENTERPRISES IN NIGERIA
Background of the study
Accounting is critical to the success or failure of modern commercial organizations. (Amidu, John, & Joshua. 2011). Systems are responsible for recording, analyzing, monitoring, and assessing the financial health of corporate...
6. AN ASSESSMENT OF CORPORATIVE PERFORMANCE VARIABLES THAT DETERMINE DIVIDEND PAYOUT POLICIES OF MANUFACTURING INDUSTRIES IN NIGERIA
Background of the Study
The success of corporations is influenced by a variety of factors, one of which is dividend policy. Dividend policy is used to keep a manager's opportunism under check. Empirical studies reveal that companies in underdevelope...
7. AN ASSESSMENT OF FINANCIAL STATEMENT AND ITS USEFULNESS IN ASSESSING THE PERFORMANCE OF AN ORGANIZATION
Background Of Study
A farmer who planted corps expects results, just as a student who waits for an exam does. The same may be said for an investor. The farmer may be informed of the outcome in the form of a bountiful crop. A pupil would normally be satisfied with a resu...
8. AN ASSESSMENT OF ISSUES, PROBLEMS AND PROSPECTS OF ACCOUNTING IN THE NIGERIA PUBLIC SECTOR
BACKGROUND OF THE STUDY
Accounting is sometimes referred to be the "language of business," with the accounting profession serving as the "backbone" of any corporation. This is because accounting, in addition to its other responsibili...
9. AN EVALUATION OF AUDITING AND ITS IMPORTANCE IN THE AUTHENTICATION OF FINANCIAL STATEMENT OF BUSINESS ORGANISATION IN NIGERIA
BACKGROUND OF STUDY
The notion of auditing data dates back to ancient times, with the oldest signs of its existence discovered among major landowners of the Middle Ages in Italy and Egypt.
However, according to afounka (1993), statutory auditi...
10. AN EXAMINATION OF ACCOUNTING SYSTEM OF SMALL SCALE BUSINESS ORGANISATION
BACKGROUND OF THE STUDY
In comparison, the majority of Small Scale Businesses (SSBs) are registered as sole proprietorships, which makes the registration process much simpler and easier than other types of company registration. Small businesses now outn...
11. AN INVESTIGATION OF THE NATURE AND SIGNIFICANCE OF MANAGEMENT ACCOUNTING
BACKGROUND OF THE STUDY
The production of information for insiders such as firm managers is known as management accounting (Anyanwu, 2010). Managers utilize this data to track their progress toward their objectives and identify any possible issues ahea...
12. THE ACCOUNTING INFORMATION AS A TOOL FOR MANAGEMENT DECISION-MAKING
BACKGROUND OF STUDY
The owner of a business naturally wishes to run his business as efficiently as possible. One of...
13. 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...
14. THE ACCOUNTING INFORMATION AS A TOOL FOR MANAGEMENT DECISION-MAKING
BACKGROUND OF STUDY
The owner of a business naturally wishes to run his business as efficiently as possible (Emma, 2010). One of the pur...
15. THE IMPACT OF AUDIT REPORT ON INVESTMENT IN FINANCIAL INSTITUTION
BACKGROUND OF THE STUDY
Most business established nowadays, are not managed by the owners (shareholders), but by the others appointed by the owners. This practice is known as “stewardship”. Also,...
16. THE IMPACT OF AUDITORS REPORT ON FRAUD PREVENTION AND CONTROL
BACKGROUND OF THE STUDY
Banks and financial Institutions are the most acceptable versatile, delicate .and popular forms of the present day joint increased capital base and insurance cover has necessitated the demand for more capital . which in must cases has been achieved through issue...
17. FINANCIAL RATIOS AS AN AID TO MANAGEMENT DECISION MAKING
BACKGROUND INFORMATION
Planning is one of the most important aspects in the management o a firm. It involves an appraisal of the past performance of the firm and a projection into the future. It is also related to existing strengths and weaknesses of th...
18. 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...
19. 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...
20. VALUE RELEVANCE OF ACCOUNTING INFORMATION OF LISTED INDUSTRIAL GOODS FIRMS IN NIGERIA
Background to the Study
Accounting is regarded as the language of business used by corporate firms in communicating their financial positions to their users through the publication of annual financial statements containing the required financial account...
21. AUDITING AS A TOOL FOR FRAUD RISK ASSESSMENT IN COMMERCIAL BANKS
BACKGROUND OF THE STUDY
The recent global financial crisis, which had its roots in the banking sector, highlighted, except from the existing regulatory gaps, the lack of proper and efficient internal audit functions within the banking institutions in or...
22. BUDGETING IN THE PRESENT NIGERIA ECONOMIC SYSTEM IN CROSS RIVER STATE UNIVERSITY OF TECHNOLOGY
BACKGROUND OF THE STUDY
Budget and Budgeting are concepts traceable to the Bible days, precisely the days of Joseph in Egypt. It was reported that nothing was given out of the treasure without a written order. History has it that Joseph budgeted and sto...
23. IMPACT OF RATIO ANALYSIS AS A TOOLS FOR INVESTMENT DECISION
EXCERPT FROM THE STUDY
1. Ration analysis facilitates proper understanding of information continued in financial statements and aids Investment decision. According to Essien (2006:11), “financial statements carry lots of financial statements become more useful whe...
24. ROLE OF INTERNAL AUDITORS ON THE FINANCIAL STATEMENT IN LOCAL GOVERNMENTS
EXCERPT FROM THE STUDY
The local government global schedule analyses that most local governments of developing countries have no or underdeveloped Audit committees that would be advisory entity to the council, The Audit committee is described as an arm of the council that views Internal...
25. CONFLICT OF INTEREST AND THE AUDITOR INDEPENDENCE
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 w...
26. CORPORATE GOVERNANCE AND THE FINANCIAL PERFORMANCE OF PENSION FUND ADMINISTRATORS IN NIGERIA
ABSTRACT
This study was designed to empirically investigate the effect of corporate governance on the financial performance of pension fund administrators in Nigeria within the period of 2004 – 2014. The study employed the use of secondary data so...
27. AN ASSESSMENT OF THE ACCOUNTING SYSTEM IN PRIVATE AND PUBLIC SECTOR ESTABLISHMENT (A CASE STUDY OF NIGERIAN BREWERIES PLC 9th MILE CORNER ENUGU AND FEDERAL MINISTRY OF SOLID MINERALS DEVELOPMENT ENUGU).
Abstract
Accounting is the process of recording transactions and events for the purpose of proving Information for the good conduct of the activities of such organization. The purpose of this study is to examine the Accounting systems in private an...
28. CAPITAL MARKET AND ECONOMIC GROWTH IN AN EMERGING ECONOMY: EVIDENCE FROM NIGERIA
ABSTRACT
This research work examines the role of the forensic accountant in fraud detection in Nigeria with comparative analysis of public and private sectors. Forensic accountant plays a significant role in the Nigeria organizations whereby he investig...
29. ASSESSMENT 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...
30. EFFICIENCY OF ACCOUNTING SOFTWARES IN THE PREPARATION OF FINANCIAL STATEMENTS
ABSTRACT
The study focuses on assessing the impact of the use of Accounting software in the preparing financial statement of commercial banks in Nigeria. The centre of attention was on three commercial banks namely GT bank, FCMB and First Banks; all in the Benin City, E...
31. FINANCIAL STATEMENT AS DETERMINANT OF PROFITABILITY IN BUSINESS ORGANISATION
ABSTRACT
This study examined the relationship between firm financial management techniques and profitability. Six variables including Long-term-debt to Equity ratio (LTDER), Inventory turnover ratio (ITR), Debtors’ turnover ratio (DTR), Creditors’ velocity (...
32. FINANCIAL STATEMENT ANALYSIS AS A BANK LENDING DECISION
ABSTRACT
Commercial banks perform numerous functions. One of the most profitable investments of the commercial banks is granting of loans and advances to those customers that need such including business organization as loans are always needed to...
33. EFFECT OF CREATIVE ACCOUNTING ON STAKEHOLDER’S WEALTH
BACKGROUND OF THE STUDY
The current business environment and even more economic recession, have in recent times pushed the top management of many organizations into paying attention to how to make the financial statements of their organizations look bet...
34. EFFECTS OF VALUE ADDED TAX ON INTERNALLY GENERATED REVENUE
ABSTRACT
The study examined the impact of value added tax on the internally generated revenue of Lagos State for a 6-year period ranging between 2011 and 2016. The study established that VAT is a consumption tax on economic operations including imports....
35. EFFECT OF MISREPRESENTATION OF INFORMATION-IN-A-FINANCIAL-STATEMENT
ABSTRACT
This study was carried out to examine the effect of misrepresentation of information-in-a-financial-statement using Access Bank Lagos state as case study. Specifically, the study examined the means through which the financial stateme...
36. EFFECT OF CREATIVE ACCOUNTING ON STAKEHOLDER’S WEALTH
ABSTRACT
This study is motivated by the existence of a deficiency in the financial reporting system in Nigeria, which is the act of creative accounting. The rate at which financial statements of various Nigerian companies are being manipulated is increa...
37. A SURVEY ON THE MISMANAGEMENT AND EMBEZZLEMENT OF PUBLIC FUND AND ITS IMPACTS ON GOVERNMENT PARASTATALS (A CASE SYTUDY OF FIRS, ABUJA)
Background to the study
Financial misappropriation is gaining attention throughout the world, with many nations undertaking deliberate and significant attempts to enhance the use of public funds. Financial misappropriation is a global issue that has a s...
38. FRAUD IN FINANCIAL INSTITUTION AND THE AUDITORS LIABILITY
BACKGROUND OF THE STUDY
The problem of fraud in financial institution in Nigeria has remained one of the disturbing features of the banking sector. The menace is of the great concern to regulatory authorities the government and the general public...
39. THE IMPACT OF ACCOUNTING INFORMATION ON THE PERFORMANCE OF NON PROFIT MAKING ORGANIZATIONS IN OSOGBO
Background of the study
The word non-profit making organizations explained that the organizations are not established for the purpose of making profits. Non-profit making organizations such as clubs, societies, charitable organizations and social organi...
40. 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...
41. 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...
42. CONTROL OF PROJECT TIME IN BUILDING CONSTRUCTION
INTRODUCTION
The construction industry has evolved into an ever more intricate web of linkages between ever more rapid processes, choices, and actions. On the other hand, there is a movement in the direction of more sustainable practices (Boussabain, 20...
43. EVALUATION OF COMPLIANCE LEVEL WITH LOCAL GOVERNMENT FINANCIAL REGULATIONS
Background of the Study
The value of any local government is measure...
44. THE IMPORTANCE OF ACCOUNTING CONCEPTS AND CONVENTIONS IN FINANCIAL STATEMENT PREPARATION
BACKGROUND OF THE STUDY
Every single commercial organisation, regardless of whether it operates in the public or private sphere, was founded with the intention of accomplishing a certain set of goals. This may involve the maximising of profits, as is th...
45. ACCOUNTING INFORMATION AND PERFORMANCE OF FINANCIAL INSTITUTIONS IN THE 21ST CENTURY BUSINESS ENVIRONMENT IN NIGERIA
BACKGROUND OF STUDY
Accounting is, at its core, a measurement and communication process that is utilized to report on the activity of organizations seeking both profit and non-profit seeking outcomes. In a nutshell, it refers to the academic discipline...
46. AUDITING AS AN AID TO ACCOUNTABILITY IN THE PUBLIC SECTORS (A CASE STUDY OF FEDERAL MINISTRY OF FINANCE AND ECONOMIC DEVELOPMENT)
Background Of The Study
This is now a national issue. The increasing incidence of fraud and misappropriation of funds and property by Accounting officers and chief executive in the public sector of the Nigeria economy pose pertinent question as to wheth...
47. EFFECT OF IFRS ADOPTION ON SMALL AND MEDIUM SCALE ENTERPRISE IN NIGERIA ( A STUDY OF FRIESLAND CAMPINA WAMCO NIG PLC, SANA)
BACKGROUND OF THE STUDY
The globalization of economic activities has resulted in an increased demand for high quality, internationally comparable financial information that will guide companies and investors operating beyond borders. The Internatio...
48. SOCIAL ACCOUNTING AND FINANCIAL PERFORMANCE OF LISTED(OR QUOTED) MANUFACTURING FIRMS IN LAGOS STATE OF NIGERIA
Background to the study
Social accounting is the branch of accounting that assists a business in being accountable to all of its stakeholders in all of its operations and activities. Social accounting practices are concerned with the gathering and disse...
49. THE EFFECT OF POST COVID-19 ON THE INTERNAL CONTROL SYSTEM IN BANKING INDUSTRY (GUARANTEE TRUST BANK)
BACKGROUND OF THE STUDY
The word "audit" originates from the Latin word "audire," which literally translates to "to hear in the holding days." The practice of conducting an audit can be traced all the way back to ancient ti...
50. DETERMINANT OF INTERNAL CONTROL SYSTEM EFFECTIVENESS IN A MANUFACTURING COMPANY
ABSTRACT
The study sought to determine the effect of internal control system on financial performance of manufacturing firms in Tuyil pharmaceutical ltd. To achieve the objective of this study, the study used hypothesis testing research design. The stud...
