1. 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...
2. EXAMINATION ON THE EXTENT OF COMPLIANCE TO INTERNATIONAL FINANCIAL REPORTING STANDARD (A CASE STUDY OF WEMA BANK PLC)
ABSTRACT
This study seeks to investigate whether the International Financial Reporting Standards (IFRS) in Nigeria has been complied with in Nigerian Banks. It is phenomenon for every organization (including banks) to adopt (IFRS) as it ensures transparency, accoun...
3. 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...
4. 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...
5. THE CHANGES IN ACCOUNTING STANDARDS AND ITS IMPACT ON FINANCIAL STATEMENT
Abstract
The project is a comprehensive study of the changes in Accounting standard, the impact on financial statement with a study of Guiness Nigeria Plc Benin Branch, Edo state. This project is aimed at determining the impact of Accounting standard on the users of fin...
6. THE EFFECTS OF INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) IN NIGERIA: A TEST OF FINANCIAL STATEMENT QUALITY
ABSTRACT
The IFRS adoption is already an issue of global relevance among various countries of the world due to the quest for uniformity, reliability and comparability of financial statements of companies. This research paper investigated the effect of IFRS adoption on F...
7. THE INFLUENCE OF NIGERIA ACCOUNTING STANDARD BOARD IN FINANCIAL REPORTING
ABSTRACT
This study was carried out on the influence of Nigeria accounting standard board in financial reporting. To achieve this 5 research questions were formulated. Respondents were obtained from Institute of Chattered Accountants of Nigeria. T...
8. INFLUENCE OF IFRS ON FINANCIAL REPORTING QUALITY IN NIGERIA
ABSTRACT
The study focuses on the quality process of International Financial Reporting Standard (IFRS) on a developing economy, with particular reference to Nigeria. The research work is based on the data obtained from literature survey and archival sources in...
9. THE EFFECTS OF UNETHICAL ACCOUNTING PRACTICE ON FINANCIAL REPORTING QUALITY IN NIGERIA
BACKGROUND TO THE STUDY
As Nigeria progresses in her vision to become one of the top 20 economies in the world by the year 2020, one prevailing issue that remains on the front flame is how to build investors’ confidence in the national economy thr...
10. THE CHANGES IN ACCOUNTING STANDARDS ITS IMPACT ON FINANCIAL STATEMENT
ABSTRACT
The project is a comprehensive study of the changes in Accounting standard, the impact on financial statement with a study of Guiness Nigeria Plc Benin Branch, Edo state. This project is aimed at determining the impact of Accounting standard on the users of fi...
11. ACCOUNTING STANDARDS AND THEIR IMPACT ON ACCOUNTING PRACTICE IN NIGERIA
ABSTRACT
At the centre of the plethora of corporate scandals that have plagued corporate entities are fraudulent financial reporting practices. Against this backdrop, proponents of the International Financial Reporting Standards (IFRS) have more strongly argued for the...
12. 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...
13. 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...
14. ACCOUNTING SERVICES AND FINANCIAL PERFORMANCE OF SMALL AND MEDIUM ENTERPRISE IN NIGERIA (A CASE STUDY OF RIVERS STATE)
Background of the study
Accounting services are very pertinent in ascertaining the profitability, financial position and tax liability of business organizations. It utilizes contemporary techniques, for example, monetary explanations and bookkeeping pro...
15. THE EFFECT OF COVID-19 ON FINANCIAL REPORTING AND DISCLOSURE REQUIREMENTS
Abstract
This study examines the effect of COVID-19 on financial reporting and disclosure requirements in Abuja, Nigeria. The objectives are to: (1) analyze changes in financial reporting standards due to the pandemic, (2) assess the impact of COVID-19...
16. THE IMPACT OF IFRS ADOPTION ON FINANCIAL REPORTING QUALITY
Abstract
This research investigates the impact of International Financial Reporting Standards (IFRS) adoption on the quality of financial reporting in Anambra State, Nigeria. The objectives are to: (1) assess the improvements in financial reporting qual...
17. A CRITICAL ASSESSMENT OF FINANCIAL REPORTING STANDARDS CONVERGENCE AND ITS IMPLICATIONS
ABSTRACT:
This study critically assesses the convergence of financial reporting standards and its implications in Lagos State, Nigeria. The objectives are to: (1) evaluate the benefits of standard convergence, (2) assess the challenges faced during the...
18. THE INFLUENCE OF CORPORATE CULTURE ON FINANCIAL REPORTING PRACTICES
ABSTRACT:
This research investigates the influence of corporate culture on financial reporting practices in Edo State, Nigeria. The objectives are to: (1) assess the impact of corporate culture on the accuracy and integrity of financial reports, (2) eva...
19. FINANCIAL REPORTING IN THE ERA OF GLOBAL ECONOMIC UNCERTAINTY
Abstract:
This research examines financial reporting practices in the era of global economic uncertainty in Lagos State, Nigeria. The objectives are to: (1) evaluate the impact of economic uncertainty on financial reporting accuracy, (2) assess the chal...
20. THE ROLE OF SUSTAINABILITY ACCOUNTING AND REPORTING IN PUBLIC ACCOUNTING
THE ROLE OF SUSTAINABILITY ACCOUNTING AND REPORTING IN PUBLIC ACCOUNTING
The objectives of this study are to: 1) Evaluate the role of sustainability accounting in enhancing transparency and accountability in public accounting, 2) Assess the impact of sustainability repo...
21. PUBLIC SECTOR FINANCIAL REPORTING STANDARDS AND THEIR APPLICATION IN LOCAL GOVERNMENT AREAS
PUBLIC SECTOR FINANCIAL REPORTING STANDARDS AND THEIR APPLICATION IN LOCAL GOVERNMENT AREAS
The objectives of this research are to: 1) Examine the application of public sector financial reporting standards in local government areas, 2) Identify challenges faced in imple...
22. PERCEPTION OF SUSTAINABILITY REPORTING FRAMEWORKS AND THEIR RELEVANCE TO PUBLIC ACCOUNTANTS
PERCEPTION OF SUSTAINABILITY REPORTING FRAMEWORKS AND THEIR RELEVANCE TO PUBLIC ACCOUNTANTS
ABSTRACT
The objective of this study is to evaluate the perception of sustainability reporting frameworks among public accountants, focusing on their relevance to envir...
23. ACCOUNTING CHALLENGES CONFRONTING CHARITABLE FOUNDATIONS AND ENDOWMENTS
ACCOUNTING CHALLENGES CONFRONTING CHARITABLE FOUNDATIONS AND ENDOWMENTS
ABSTRACT
This study investigates the accounting challenges confronting charitable foundations and endowments, focusing on financial transparency, regulatory compliance, and effective fund management. A sur...
24. 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...
25. 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...
26. THE IMPACT OF ENVIRONMENTAL FACTORS ON GOVERNMENTAL ACCOUNTING:
THE IMPACT OF ENVIRONMENTAL FACTORS ON GOVERNMENTAL ACCOUNTING: This research investigates (i) the influence of environmental regulations on governmental accounting practices, (ii) the impact of environmental sustainability initiatives on financial reporting, and (iii) the role of governmental ac...
27. THE ROLE OF ACCOUNTING FOR FOREIGN SUBSIDIARIES AND AFFILIATES
THE ROLE OF ACCOUNTING FOR FOREIGN SUBSIDIARIES AND AFFILIATES
ABSTRACT
The study aims to investigate (1) the role of accounting in the financial management of foreign subsidiaries and affiliates, (2) the challenges faced in consolidating financial statements, and (3) the impa...
28. THE EFFECTS OF REGULATORY CHANGES ON FUND ACCOUNTING PRACTICES
ABSTRACT
This research examines THE EFFECTS OF REGULATORY CHANGES ON FUND ACCOUNTING PRACTICES, with objectives including the identification of recent regulatory shifts, their impacts on accounting practices, and the adaptive strategies employed by fund accountants. A s...
29. THE IMPACT OF CULTURAL FACTORS ON FUND ACCOUNTING PRACTICES
ABSTRACT
This study investigates THE IMPACT OF CULTURAL FACTORS ON FUND ACCOUNTING PRACTICES, aiming to understand how cultural differences influence accounting methods, the challenges posed by these differences, and the strategies employed to manage them. A survey design is selected to...
30. AN ANALYSIS OF FINANCIAL STATEMENTS IN PREDICTING COMPANY BANKRUPTCY,
ABSTRACT
This study provides AN ANALYSIS OF FINANCIAL STATEMENTS IN PREDICTING COMPANY BANKRUPTCY, with objectives to understand the predictive indicators, evaluate the accuracy of financial ratios, and assess the implications for stakeholders. A survey design was employed to gather dat...
31. THE ROLE OF FINANCIAL ACCOUNTING AND CORPORATE SOCIAL RESPONSIBILITY (CSR) REPORTING
ABSTRACT
This study explores THE ROLE OF FINANCIAL ACCOUNTING AND CORPORATE SOCIAL RESPONSIBILITY (CSR) REPORTING, aiming to understand how accounting practices support CSR initiatives, identify challenges in integrating CSR with financial reporting, and evaluate the overall impact on c...
32. THE INFLUENCE OF INTERNATIONAL FINANCIAL REPORTING STANDARDS ON FINANCIAL MANAGEMENT
Abstract: THE INFLUENCE OF INTERNATIONAL FINANCIAL REPORTING STANDARDS ON FINANCIAL MANAGEMENT
This study examines the influence of International Financial Reporting Standards (IFRS) on financial management practices. Objectives include assessing the adoption of IFRS, analyzing its impa...
33. THE INFLUENCE OF INTERNATIONAL FINANCIAL REPORTING STANDARDS ON FINANCIAL MANAGEMENT
Abstract: THE INFLUENCE OF INTERNATIONAL FINANCIAL REPORTING STANDARDS ON FINANCIAL MANAGEMENT
This study examines the influence of International Financial Reporting Standards (IFRS) on financial management practices. Objectives include assessing the adoption of IFRS, analyzing its impa...
