CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY In recent years, development theorists and practitioners have paid close attention to the operations of credit unions, owing to their position as Micro Finance Institutions (MFIs), which operate as mediators between micro savers and borrowers (Ofei, 2001). Following the implementation of the Economic Recovery and Financial Sector […]

CHAPTER ONE INTRODUCTION 1.1       BACKGROUND OF THE STUDY According to Kola Olowookere, accounting is the process through which managers present their findings to the owners of the company. The creation of auditing may be traced back to the stewardship account. The financial statement is often used so that this reporting and accounting may be completed. […]

AN INVESTIGATION OF THE IMPACT OF ACCOUNTING INFORMATION SYSTEM ON THE EFFECTIVE   ADMINISTRATION OF LOCAL GOVERNMENT IN LAGOS STATE CHAPTER ONE: INTRODUCTION 1.1 Background of the study According to Gullkvist [2003] because the need for reliable data is growing, information systems are increasing at the moment. This entails continuing to create information systems in order to […]

CHAPTER ONE   INTRODUCTION   1.1 BACKGROUND OF THE STUDY The independence of auditors is critical to the dependability of their reports. If auditors were not independent in both fact and appearance, those reports would be untrustworthy, and investors and creditors would have little faith in them. An auditor’s opinion must be based on an […]

CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY Agriculture is a key driver of development and progress in developing countries. Despite this, around 925 million people globally, including 235 million in Sub-Saharan Africa, suffer from chronic hunger and malnutrition (Food and Agriculture Organization, 2013). Ending hunger, achieving food security, improving nutrition, and promoting sustainable agriculture […]

TABLE OF CONTENT TITLE PAGE APPROVAL PAGE DEDICATION ACKNOWLEDGEMENT ABSTRACT TABLE OF CONTENT CHAPTER ONE 1.0 INTRODUCTION` 1.1 BACKGROUND OF THE STUDY 1.2 STATEMENT OF PROBLEM 1.3 NEED FOR THE STUDY 1.4 PURPOSE FO STUDY 1.5 SCOPE AND LIMITATION OF THE STUDY 1.6 RESEARCH PROBLME 1.7 DEFINITION OF TERMS CHAPTER TWO 2.0 REVIEW OF RELATED […]

ABSTRACT This research work studies the international competitiveness of the Nigerian economy in the global market by analyzing the relationship between trade openness and output growth in Nigeria. Using time-series data over the period 1970-2007, we show that output growth of the Nigeria economy is a function of two sets of shocks; (i) external shocks […]

ABSTRACT The importance of banking industry to every economy cannot be ignored. Bank is a place where all financial transaction of an economy impinges on. On the other hand, the impact of computers in alleviating some of the problems encountered by banks cannot be over-emphasized. Computer is seen as the most needed tools of improving […]

ABSTRACT Small and Medium-sized Enterprises (SMEs) play an important role in any economy through generation of employment, contributing to the growth of Gross Domestic Production (GDP), embarking on innovations and stimulating of other economic activities. The objective of the study was to establish the financial reporting and ratio analysis practices adopted by small and medium […]

ABSTRACT This study was aimed at assessing accounting practices operated in the oil and gas industry in Nigeria (with a case study of NNPC) particularly to examine the major problems of accounting in the Nigerian oil industry and proffer possible solutions. Also, attempt was made, to assess the role of Nigerian Accounting Standard Board (NASB), […]

CHAPTER ONE INTRODUCTION 1.1 Background of Study The increased competition associated with the process of capitalization, liberalization and globalization and the attempts of Nigerian banks to increase their presence in other markets may have affected the efficiency and credit risk of the Nigerian banking institutions. The first of these aspects, already analyzed in other studies, […]

CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY The origin of auditing is as a result of the separation of ownership from control. It is instituted to protect the interest of the owners by ensuring that financial statements are justifiable. Because of the separation of ownership from control, it becomes necessary of those managers entrusted […]

CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY The increasing cost of running government coupled with dwindling revenue has left various state governments in Nigeria with formulating strategies to improve the revenue base. More so, the near collapse of the National Economy has created serious financial stress for all tiers of government. Hardest hit are […]

CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY A tax is a compulsory levy imposed on the income/profits of an individual, partnership and corporate organizations for the financing of government expenditure without recourse to a corresponding benefit from tax payer. Every tax imposed on Nigerian companies or organisations needs continual interpretation of its specific application […]

  CHAPTER ONE INTRODUCTION 1.1 Background to the Study Public enterprises are government business enterprises set up primarily to provide social and economic services to the general Public. Among the enterprises, however there are those that produce mainly the core economic infrastructure called utilities. Public utilities are of social and economic significance because they have […]

CHAPTER ONE INTRODUCTION 1.1 Background of the Study The size of remittance inflows, the importance of human capital and technological diffusion in economic growth and development process of developing countries including Nigeria have triggered interesting debates among scholars and policymakers (see for example, Orozco (2003; Ambrosius, 2006 and Chami, et. al., 2008) of international and […]

ABSTRACT This research project focuses on an appraisal of the role of use of legislation in environmental health practice in Nigeria. Like many developing countries, Nigeria has struggled to maintain a balance between its economic development and the sustainability of its environmental resources and health. This dichotomy is reflected by severe environmental problems including crude […]

CHAPTER ONE INTRODUCTION 1.0 BACKGROUND OF THE STUDY Social accounting as an approach began developing in the U.K in the early 1970s, when the Public Interest Research Group established Social Audit Limited. This organization carried out, and publicized investigations into the operations of large public companies, without necessarily gaining their permission or co-operation. Whilst lending […]

CHAPTER ONE INTRODUCTION  1.1 Background of the Study The Nigerian banking sector has undergone remarkable changes over the years, in terms of the number of institutions, ownership structure, as well as the depth of operations. These changes have been influenced largely by challenges posed by deregulation of the financial sector, globalization of operations, technological innovations […]

CHAPTER ONE INTRODUCTION 1.1 Background of the Study The firm financial performance has been the focus in the literature and often emphasized in policy debate with many researchers associating it to entrepreneurship. Significantly, financial performance of a firm, which translates into liquid assets whether generated by the corporate cash flow from operations or by the […]

CHAPTER ONE INTRODUCTION 1.1 Background of Study Management audit aids the management of an Organization by providing it with information and analysis, useful for the process of control. According to Eze, (2001) Management audit is an audit that evaluates the efficiency of management at all levels throughout an organization with a view to recommend improvement […]

CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY For both developing and developed countries, small and medium scale firms play important roles in the process of industrialization and economic growth. Apart from increasing per capital income and output , SMEs create employment opportunities, enhance regional economic balance through industrial dispersal and generally promote effective resources […]

CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY History has it that the concept of accountability of public funds dates backs to the history of ancient Greece. As old as theory is, it would not be erroneous to say that the idea has been equally lost to antiquity although not much is known about it, […]

CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY Local government is a government at the grassroots level. According to Ojofeitimi (2008), the word “local” connotes that councils are meant for small communities and the word “government” means that they have certain attributes of government. Thus, local government can therefore be defined as “… a political […]

CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY Banking has hitherto been very essential to human invention and economically aid to the society as far as business transactions are concerned. Thus, bank can be seen as a service-oriented to individual and the society at large. That is the reason Peterson (2007) viewed banks as the […]

CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY Banking has hitherto been very essential to human invention and economically aid to the society as far as business transactions are concerned. Thus, bank can be seen as a service-oriented to individual and the society at large. That is the reason Peterson (2007) viewed banks as the […]

CHAPTER ONE INTRODUCTION According to Journal of Economic and International Finance vol. 3(8), 492-503, August 2011, Nigeria is a developing country and emerging economy whose exports are mainly crude oil. Her other natural resources asserted by Economic watch (2011) include: Natural gas, tin, iron ore, coal, limestone, lead, zinc and arable land. Her land mass […]

CHAPTER ONE INTRODUCTION 1.1 Background of the study Liquidity management in banks has posed several challenges during the distress era of 1980s and 1990s and persisted to the re-capitalization phase in 2005 when banks were mandated to have an increased capital base from N2 billion to an astronomical N25 billion (Agbada & Osuji, 2013). The […]

  CHAPTER ONE INTRODUCTION Introduction The question of how to increase efficiency and positive result in audit work in the public sector is a perennial problem in Nigeria, and one that is increasingly warring the generality of the people of this country. The response has been to upgrade the quality of audit staff and widening […]

  ABSTRACT Education in Ghana has undergone numerous changes and has adopted different forms. This has affected so many professions accounting profession inclusive. In line with that, this work tried to assess the relevance of accounting ethics as a course in business related programme in tertiary education, Ghana using the University of Cape Coast. The […]

CHAPTER ONE INTRODUCTION 1.1   BACKGROUND OF THE STUDY A computer is an electronic device, which works faster than the ordinary human brain. Although a computer has no brain of its own to reason like a human being, it has in-built memories that enable it perform complex mathematical problems as fast as possible, faster than the […]

CHAPTER ONE INTRODUCTION 1.1   BACKGROUND TO THE STUDY Internally Generated Revenue (IGR) is the revenue that state governments generate within the areas of their jurisdiction. The various sources of internal revenue available to state governments includes taxes, fines and fees, licenses, earnings & sales, rent on government property, interests and dividends, among others. The capacity […]

CHAPTER ONE INTRODUCTION 1.1.          BACKGROUND TO THE STUDY In recent years the advancement in accounting transaction system modules all over the world has made business organisations to exert resources in this area if they are to compete favourably among their local and foreign counterparts. Gone were the days when business organisations were simply required to make […]

ABSTRACT This study was centered on peace accounting and economic development of Nigeria. The main objective of this study is to examine the impact of peace on economic development. The study employed the descriptive and explanatory design; questionnaires in addition to library research were applied in order to collect data. Primary and secondary data sources […]

CHAPTER ONE INTRODUCTION 1.1          BACKGROUND OF THE STUDY It is a well known fact that the success of any organization is dependent on its decision-making potentials, and decision making is dependent on timely availability of quality information. An organization has transactions that must be processed in order to carry out its day-to-day activities. The payroll […]

CHAPTER ONE INTRODUCTION BACKGROUND TO THE STUDY The role of the capital market in the revolutionisation of the economy cannot be over emphasize especially when one considers the high level of financial intermediation it conducts as regards its role in channeling funds in large amount from surplus areas to deficit areas. The capital market refers […]

CHAPTER ONE INTRODUCTION 1.1       BACKGROUND TO THE STUDY Auditing standards permit external auditors to rely on the work of internal auditors in performing a financial statement audit (AICPA 1997; PCADB 2004; PCAOB 2007). It stands to reason that cost savings can be realized when external auditors are able to rely on a client’s internal audit […]

CHAPTER ONE                                                                 INTRODUCTION 1.1     BACKGROUND OF THE STUDY Bank’s managements are saddled with the responsibility of preparing the accounts and financial statements of a bank. An Audit is expected to be carried out annually to ensure that the statements of accounts that have been prepared and presented as required by law. (CAMA 1990) According to […]

CHAPTER ONE 1.1          INTRODUCTION Financial crimes have been the order of the day for quite a long time especially in our society today. This phenomenon ranges from various dimensions, such as Bank fraud, embezzlement of public funds, money laundering, credit cards fraud etc. It can be described as a conscious premeditated action of a person […]

CHAPTER ONE INTRODUCTION 1.1          BACKGROUND TO THE STUDY Micro-finance is the supply of loans, savinsgs, and other basic financial services to the poor. People living in poverty, like everyone else, need a diverse range of financial instruments to run their business, build assets, stabilize consumption, and money transfer services. Financial services for the poor have […]

CHAPTER ONE 1.1 INTRODUCTION Most of the inquest into major auditing failures during the last decades or so aroused certain questions about the independence of the auditors. Independence has become an emotive word which stands for freedom, integrity and all that is good. Years back, auditors were often required to hold shares in their client […]

CHAPTER ONE INTRODUCTION 1.1              BACKGROUND TO THE STUDY Everyone  dreams   of  owning  property  someday  but  with  the constant  rise  in  Nigerian  property  prices,  saving  towards  buying  some piece  of  real  estate seems  almost  impossible-  particularly  for  young people  in  Nigeria.  Although  saving  towards  acquiring  property  is  one option,  it  may  often  be  disheartening  because  […]

CHAPTER ONE INTRODUCTION 1.1  GENERAL DESCRIPTION OF THE STUDY The significance of accounting earnings for equity and firm valuation has been a topic of considerable research since the 1960s. Accounting earnings could simply be defined as the excess of income over expenditure, the earnings which is usually reflected in the financial statement of a company […]

Abstract This project analyzes the relevance of audit committee functions on the quality of financial statement in Nigeria, the users’ perception. The broad objective of the study is to ascertain if audit committee reports strengthen the decision relevance of corporate report and also to find out if the information content of audit committee reports relevant […]

Abstract This study examines the relevance of accounting ethics in accounting education.The accounting profession is being threatened because of high expectations from the public and their beliefs that embezzlement, bribery and corruption have become prominent in our society including the accounting profession. The broad objective of the study is to find out the significant relationship between […]

Abstract This research work is designed to achieve the specific objective of examining the degree of implementation of accountability, probity and transparency in the public sector especially in the state and federal civil service. The literature review helped to ascertain other writer’s view concerning the subject under study which explains how public accountant were able […]

Abstract This research work examines the influence of statutory audit on SMEs growth and survival in Nigeria. Audit plays a significant role in growth and survival of small scale business. The research deals with the problems auditors encountered during the audit of small scale business to enable them ascertain that their statement of affairs shows […]

CHAPTER ONE INTRODUCTION 1.1       BACKGROUND OF THE STUDY In 1973, the international accounting standards committee (IASC), which is a professional accounting body which comprises of major countries like UK, Ireland, United states (US) Australia, Canada, France, Germany, Japan Mexico, Netherlands agreed to develop a uniform set of accounting principles that would be applicable globally. International […]

Abstract The project examines the influence of accounting system on public expenditure control in Nigeria using Etsako West Local Government as a case study. The main objective of this study is to find out how local government accounting system helps to control and regulate public expenditure in Nigeria and also to find out the extent […]

ABSTRACT The study examines the influence of accounting standard on financial reporting in the Nigeria banking sector, using a sampling size of 14 banks out of all banks quoted in the Nigerian stock exchange as at third quarter of 2012. The survey design was adopted in this study and a total number of 50 questionnaires […]

Abstract Customers of the banks expect their bankers to provide them with loans and advances to make up any short fall in their funds requirement for transactional motive. This project is sub-divided into five chapters, which focuses on risk management in Nigeria Banking Sector. Questionnaires were distributed to collect the relevant information from the respondents, […]

Abstract Customers of the banks expect their bankers to provide them with loans and advances to make up any short fall in their funds requirement for transactional motive. This project is sub-divided into five chapters, which focuses on risk management in Nigeria Banking Sector. Questionnaires were distributed to collect the relevant information from the respondents, […]

Abstract This study has been carried out critically analysis and the impact of effective public sector accounting on public fund management in Nigeria. This project work was necessitated by the way government play in the development of the grassroots socially, economically and politically. In so doing, the researcher used both primary and secondary method in […]

Abstract The research work investigates the impact of corporate strategy on investment decision in Nigeria. Effective corporate strategy plays a critical role in defining the businesses in which a company will compete, preferably in a way that focuses resources on how to convert distinctive competence into competitive advantages. The broad objective of the study is […]

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 investigates with the use of technological equipment in its assignment. The researcher employs primary data (questionnaire and personal interview) […]

Abstract This research work investigates investment decision as an analysis of the impact of qualified audit report using evidence from Nigeria. The problem associated with investment decision with recourse to the impact of qualified audit report can not be over emphasized. The broad objective of the study is to find out whether qualified audit report […]

CHAPTER ONE INTRODUCTION 1.1  BACKGROUND OF THE STUDY Cash is the most liquid asset of any super market store. All supper market store whether large or small receive and pay out certain amount of cash in the process of business transactions. Consequently, for a company to have enough liquidity to meet its current obligation it […]

CHAPTER ONE GENERAL INTRODUCTION INTRODUCTION Accounting is a body of knowledge which does not have a gingle definition, vicarious and several actions have come up with different definitions which reflects the period in the evolutionary stages of accounting thoughts during which definitions were made. There are several definitions of the concept as the number of […]

CHAPTER ONE 1.0 INTRODUCTION The process of managing a business or an organization consists of the basic elements of planning, control and decision making. Planning and control are parts and parcel of   our daily likes. Planning and control of cost and operations is the key to good management. Accounting control is a process of developing plans […]

ABSTRACT The primary purpose of this study is to ascertain the effects of corruption in the Nigerian public service. The survey method of descriptive research was used for the study. The main instrument used in data collection for the study was a questionnaire and its responses were detailed in frequency tables and percentage which was […]

CHAPTER ONE 1.1     INTRODUCTION The need for the auditing of account for a business venture cannot be overemphasized, Even in the early 19th century, kings insisted that their steward read their account of stewardship to them orally which the kings listened to and acknowledge as having received. This was called “stewardship account”. With the large amount of […]

ABSTRACT Working capital management involves the management of the most liquid resources of the firm which includes cash and cash equivalents, Inventories and trade and other receivables. Most firms do not hold the correct amount of working capital and this has been a major obstacle to their overall profitability. The study analyzed the effects of […]

ABSTRACT The researcher has primarily examined some of the expenditure control techniques that are and could be applied in government. Noting the obstacles and their rate of effectiveness, emphasis are laid on the techniques already in application. Data for the research were gathered through interviews, questionnaires and financial regulations. Percentages were used in the data […]

ABSTRACT The management of public resources has always been a turbulent issue. This is precisely the heart of any governmental administration. Government business in whatever for, be it policies, programmes, activities or function is run in accordance with the laid down formalities. These formalities in the area of government accounting and financial control and procedures […]

Abstract The main objective of this study is to assess the factors responsible for budget failure in Nigeria. To achieve this broad goal, the econometric model of Analysis of variance (ANOVA) regression test was employed for analysis and time series data span from 2010 to 2015. The finding shows that budget in the public sector […]

CHAPTER ONE 1.0 INTORDUCTION 1.1 BACKGROUND OF THE STUDY The substance of every economic entity depends on its ability to achieve its goal and objectives management for the achievement of corporate goals. Wither or not management will achievement this goal depends on how strong and reliable the growth of any corporate body largely depends on […]