1. 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...
2. PRIVATE OWNERSHIP AND EDUCATIONAL MANAGEMENT: ISSUES AND CHALLENGES
BACKGROUND OF THE STUDY
The Management and administration of the Nigeria Educational system is by law vested concurrently in the hands of the Federal, State and Local Government. Whereas the Federal and State Governments carry out their responsibility a...
3. 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...
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. ENHANCING PUBLIC CONFIDENCE IN FINANCIAL REPORTING, THE ROLE OF CORPORATE GOVERNANCE
ABSTRACT
This study examined the role of corporate governance in organizations, and how the public confidence can be restored in organization through financial reporting. The study aimed at ascertaining the extent to which financial helps organizations...
6. EFFECTS OF EXAMINATION MALPRACTICES ON EDUCATIONAL SYSTEM IN NIGERIA
1.1 BACKGROUND OF THE STUDY
Education is the development of an individual through training, transmission of what is worthwhile to the point that he is able to fit into his environment and contribute to the best of his ability for the well being of...
7. FORENSIC ACCOUNTING AS A TOOL FOR FRAUD DETECTION AND PREVENTION
ABSTRACT
The study examines the effect of forensic accounting as a tool for fraud detection and prevention in an organization. The aim of this study is to determine the relationship between fraud detection, prevention and forensic accounting. To achieve...
8. FRAUDS IN NIGERIA BANKS :ANALYSIS AND SOLUTIONS
BACKGROUND TO THE STUDY
The commercial world today has been devastated by random breaches of business ethics. This has resulted to rampant occurrence of white collar crimes committed mostly by top and highly educated professional personnel, these crimes are sometimes eu...
9. FRAUDULENT PRACTICES IN THE BANKING INDUSTRY: CAUSES AND POSSIBLE REMEDIES
BACKGROUND OF THE STUDY
Fraud can be described as a conscious premeditated action of a person or group of persons with the intention of altering the truth or fact for selfish personal monetary gain. It involves the use of deceit and trick and some...
10. EFFECTS OF BANK DISTRESS ON THE SAVING HABITS OF THE RURAL DWELLERS
ABSTRACT
This research work examined the “Effect of Bank distress on the saving habit of the rural dwellers” it investigated the causes and characteristic of bank distress in the Nigerian economy. Many related literature were revi...
11. EXAMINATION MALPRACTICE AND ITS EFFECTS ON ACADEMIC PERFORMANCE OF SENIOR SECONDARY SCHOOL STUDENT
BACKGROUND OF THE STUDY
Education is the development of an individual through training, transmission of what is worthwhile to the point that he is able to fit into his environment and contribute to the best of his ability for the wellbeing of the societ...
12. 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...
13. 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...
14. 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...
15. LIQUIDITY MANAGEMENT IN BANKS: A STUDY OF SELECTED COMMERCIAL BANKS IN NIGERIA (2000-2009)
ABSTRACT
This study sought to examine the challenges of Liquidity Management in Nigeria’s Commercial banks. The study identified some of the notorious factors responsible for most banks’ liquidity problems such as high ratio of Non-p...
16. CORPORATE GOVERNANCE PRACTICES AND BANK PERFORMANCE IN NIGERIA
ABSTRACT
In the immediate past two decades the financial services industry has experienced fluctuating fortunes leading to high profile cases of corporate failure and consequent near loss of public confidence and hence, the banking reform kick starts in...
17. EFFECT OF BRAND EQUITY MEASUREMENTS ON SERVICE DELIVERY IN THE NIGERIAN INSURANCE INDUSTRY
Background to the Study
In today’s economy, the financial services industry that insurance belongs is exposed to increasing performance pressures and competitive forces (Goergen, 2001). Modern media, such as the internet, have created new challenges for this indus...
18. 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...
19. REINSURANCE PRACTICES AND UNDERWRITING CAPACITY OF INSURERS IN NIGERIA
BACKGROUND TO THE STUDY
Insurance is a provision of a system of compensation for loss, damage, sickness, death and other unbearable circumstances in return for regular payment of a pre-determined premium (Ekanem, 2011). Insurance companies are important for both busines...
20. INSURANCE COMPANIES AND THEIR IMPACT ON ECONOMIC DEVELOPMENT OF NIGERIA
ABSTRACT
Business produce goods and services to satisfy the demand of customers. Much as these businesses declare profit year-in-year-out, they also face element of risk and uncertainties that may causes losses. This includes fire, theft, damage by artificial or natural...
21. NEXUS BETWEEN UNDERWRITING OPERATION AND FINANCIAL PERFORMANCE OF NON-LIFE INSURANCE COMPANIES IN NIGERIA
BACKGROUND TO THE STUDY
Insurance is a provision of a system of compensation for loss, damage, sickness, death and other unbearable circumstances in return for regular payment of a pre-determined premium. Insurance companies are important for both businesses and individ...
22. CONFLICT BETWEEN SHARIA LAW AND THE RULE OF LAW ON RIGHTS OF WOMEN. AN APPRAISAL
Background of the study
The practice of Islamic law in Nigeria, by northern states, raises a number of constitutional questions and questions the supremacy of the constitution. The activities of these states have shown that the federal government do not really hav...
23. ASSESSING THE KNOWLEDGE OF HEALTH WORKERS (ROUTINE IMMUNIZATION OFFICERS) ABOUT COLD CHAIN SYSTEM
OVERVIEW
The cold chain is a science, a technology and a process. It is a science since it requires the understanding of the chemical and biological processes linked with perishability. It is a technology since it relies on physical means to insure appropriate temperatu...
24. REINSURANCE PRACTICES AND UNDERWRITING CAPACITY OF INSURERS IN NIGERIA
BACKGROUND TO THE STUDY
Insurance is a provision of a system of compensation for loss, damage, sickness, death and other unbearable circumstances in return for regular payment of a pre-determined premium (Ekanem, 2011). Insurance companies are important for both businesses and individua...
25. 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...
26. CIVIL – MILITARY RELATIONS AND LEGISLATIVE OVERSIGHT IN NIGERIA: A STUDY OF FOURTH REPUBLIC NIGERIAN SENATE
Introduction
Eric Hoffer once noted that, “there are similarities between absolute power and absolute faith; a demand for absolute obedience, a readiness to attempt the impossible, bias for simple solutions – to cut the knot rather than unravel it, the viewi...
