ABSTRACT This study has examined employee participation in decision making and its impact on productivity. Three publishing outfits in Enugu were studied, namely: Government Printing Press, ROCANA Nig Ltd and GOSTAK Nig Ltd. The population consisted of managers and employees in the three elected firms in Enugu Urban.  The sample for the study was 137.  […]

ABSTRACT This study is designed to enumerate the problems confronting students in tighter institution picking institute of management and Technology (I.M.T) as case of study and suggested ways to solve them. Academic implication varies in various Institutions as problem varies amongst students. It could be social, psychological or natural. These problems need identification of cause […]

ABSTRACT The purpose of this study is to determine the problems and prospects of establishing garri processing industry at Ugbene in Abakpa, Enugu Metropolis. In carrying out the study, care was therefore taken to ensure that relevant and adequate date were collected and analysed.  Thus, the researcher obtained such data from primary and secondary sources. […]

ABSTRACT One of the major organizational problem has been the unsatisfactory behaviors of workers about their management and organizations. In view of this, the study of morale of employees in a profit driven organization was carried out using union Bank Plc Abakaliki Branch as a case study. The population for the study comprised all the […]

ABSTRACT This research study deals on the “the management and utilization of tax revenue in Enugu State (a case study of Enugu State Board of Internal Revenue Enugu). To start with, the statement of the problem, purpose of the study, research questions and hypotheses were formulated in chapter one based on the objective of this […]

CHAPTER ONE INTRODUCTION 1.1   Background of the Study The principles of tax avoidance is no recent invention as the tales of Malta’s hate relationship with taxation are numerous and date back to the seventeenth century to the extent that it is said that some Maltese males became clerics exclusively to benefit from a tax exemption. […]

CHAPTER ONE INTRODUCTION BACKGROUND OF THE STUDY The impact of standard costing on profitability and managerial effectiveness of a manufacturing industry.  The standard costing as a tool for either improves or not improving profitability and managerial effectiveness.  Unlike its contemporaries in the field of science, it deals with human beings and calculating significant information.  Standard costing as a […]

TOPIC: THE EFFECT OF MULTINATIONAL CORPORATION ON THE NIGERIA ECONOMY (A CASE STUDY OF ANAMBRA MANUFACTURING COMPANY (ANAMMCO) ENUGU NIGERIA) CHAPTER ONE INTRODUCTION 1.1     BACKGROUND OF THE STUDY Based in part on the development of modern communications and transportation technologies, the rise of multinational corporation was totally unanticipated by the classical theory of international […]

ABSTRACT This study is set to investigate the causes of failure in small scale enterprises in Nigeria, with a view to proffer solutions. In every economy there are simple system as well as complex one. At the simple stage of organization, ownership of business is not always distinct form management; this means that supervision of […]

ABSTRACT This course of study is centered on the appraisal of the success and failure of public sector accountability. This is to say that, the essences of public funds are the provision of social benefits to the people who contributed to it. It is therefore, important that the public administrator should be given a clear […]

ABSTRACT This topic is about liquidity management, which means the ability of a bank to determine for itself, the appropriate point in time. This is done by looking at it’s credit portfolio is an indispensable factor for the success of any enterprise. The success or survival of commercial banks, like any other business organization is […]

CHAPTER ONE INTRODUCTION 1.1   BACKGROUND TO THE STUDY The role of international in the acceleration of political and socio – economic development of any nation deserves a good study. The term international trade refers to the trading operation conducted beyond national boundaries otherwise called export and import. It enables one country to have access to […]

THE ROLE OF INSURANCE COMPANIES IN NIGERIAN ECONOMIC DEVELOPMENT ABSTRACT This project is the role of insurance companies in Nigerian economic development. The insurance industry, from all indication plays a vital role in Nigeria economic development as well as in the problem of risk management in Nigeria. It is very obvious that the majority of […]

MISMANAGEMENT IN FINANCIAL INSTITUTION (BANKS) IN NIGERIA, CAUSES, EFFECT AND SOLUTION   CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF STUDY The master key to the success of any cooperation or institution (financial and non financial) is the effective management system. This could be achieved through hard work. This could be achieve through hardworking of the directors […]

CHAPTER ONE INTRODUCTION  1.1   Background of the Study Owing hugely to widespread public demands for transparency in governance and the global outcry against corruption, accountability is now of serious concern in many countries including Nigeria. One of the critical issues dominating public sector management in Nigeria, as Addison (1996) rightly observed, is lack of accountability […]

THE STRATEGIES TO ENHANCE TEACHING AND LEARNING OF ACCOUNTING IN SECONDARY SCHOOL Abstract The study was conducted to identify strategies for improving the teaching of financial accounting in secondary schools in Kogi East Education zone of Kogi State, Nigeria. This was necessitated to address the continuous poor performance of secondary school students in Financial accounting […]

EFFICIENT MANAGEMENT OF STOCKS OF MANUFACTURING COMPANIES ABSTRACT Stocks otherwise referred to as inventories by enterprises and usually comprise, raw materials; and supplies used in Production work-in-progress and finished goods stocks also include livestock awaiting safe supplies to be consumed in the production of goods or the rendering of services. The researcher project is aimed […]

APPRAISAL OF FINANCIAL REPORTING PRACTICES OF PENSION FUND ADMINISTRATORS IN NIGERIA CHAPTER ONE INTRODUCTION 1.1 BACKGROUND TO THE STUDY Financial reporting covers those activities related to the preparation of certain reports which are known as financial statement. These statements reports the financial status of firms at a particular time with firms’ activities and resulting profit […]

CONFLICT MANAGEMENT IN GOVERNMENT ORGANIZATIONS ABSTRACT Organizations by their nature have built in conflicts, provided human beings come together for the purpose of achieving a goal. The mere fact that organizations make decision could cause conflicts. Conflict management in government organizations is worth investigating because the existence of conflict in an organization be it, public […]

FINANCIAL RECORD MAINTENANCE PRACTICES IN BUSINESS ESTABLISHMENT CHAPTER ONE INTRODUCTION 1.1 BACK GROUND TO STUDY Finance is very important, it is as old as man and it is pivot on which every business hinges. Finance is an economic force, a means of economic empowerment or enablement; where withal available to an organization to discharge or […]

FISCAL ACCOUNTABILITY DILEMMA IN NIGERIA PUBLIC SECTOR: A WARNING MODEL FOR ECONOMIC RETROGRESSION Abstract The diagnostic survey conducted in 2001 into the Federal Government public procurement revealed that Nigeria lost several hundred billions of Naira over the last few decades due of flagrant abuse of procedures, lack of transparency and merit in the award of […]

IMPACT OF FINANCIAL INFORMATION ON THE PROFITABILITY OF BUSINESS ORGANIZATION IN NIGERIA ABSTRACT The research work “the impact of Financial information on the profitability of business organization in Nigeria, basically aims at ascertaining how financial information reporting has helped in advancing the objectives of corporate organizations. In the process, it investigated the effected that financial […]

IMPACTS OF ACCOUNTING SYSTEM COMMON IN PUBLIC SECTOR CHAPTER ONE INTRODUCTION      1.1 BACKGROUND TO 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 enormous to say that the idea has been equally lost to […]

THE CHALLENGES OF RATING VALUATION IN NIGERIA CHAPTER ONE INTRODUCTION 1.1 Background to the Study It was in 1987, in the wake of some well publicized research works by actuaries Hager and Lord that Drivers Jonas first sponsored Investment Property Databank (IPD) to carry out detailed research into valuation accuracy in the United Kingdom. The […]

THE IMPACT OF MONETARY POLICY IN NIGERIA BANKING INSTITUTION CHAPTER ONE INTRODUCTION 1.1     Background of the Study Monetary policy is a programme of action undertake by the monetary authorities, generally the central bank, to control and regulate the demand for and supply of money with the public and the public and the flow of credit […]

THE IMPACT OF WORKING CAPITAL MANAGEMENT OF THE PRODUCTIVITY OF A MANUFACTURING COMPANY   CHAPTER ONE INTERODUCTION 1.1   BACKGROUND OF THE STUDY Business organizations exist in a rapidly changing environment which threatens their survival. Many of them have adopted various survival strategies to maintain substance. Hence, this has become the central philosophy of most business […]

THE ROLE OF COMMUNITY HEALTH ADMINISTRATION AND RURAL DEVELOPMENT ABSTRACT This project work on the importance of community health administration and rural development was carried out to find out the importance community health administration in rural development and what are the adverse health implications when the community involvement is very minimal. It also try to […]

THE ROLE OF FINANCIAL INSTITUTIONS IN A DEPRESSED ECONOMY ABSTRACT The Study investigated the role of financial institutions in a depressed economy. The objective is to find out whether the role of financial institutions is improving the growth and development of Nigeria economy, to know what the government doing to maintain or encourage the financial […]

CHAPTER ONE INTRODUCTION 1.1    BACKGROUND OF THE STUDY Promotional mix has been defined as any paid form of non-personal presentation and promotion of ideas, goods, or services by an identified sponsor. (Kotler &Armstrong 1989 p434). Ar. Identified sponsor could be forms, companies, airlines, non- profit and individuals who are in a way identified in […]

THE ROLE OF FINANCIAL INSTITUTIONS IN THE DEVELOPMENT OF THE NIGERIAN ECONOMY   ABSTRACT The Study investigated the role of financial institutions in the development of the Nigeria economy. The objective is to find out whether the role of financial institutions is improving the growth and development of Nigeria economy, to know what the government […]

THE OPPORTUNITIES AND CHALLENGES OF NEW PENSION SCHEME FOR FINANCIAL INSTITUTION: A CASE STUDY OF UBA AND FIRST BANK CHAPTER ONE INTRODUCTION  1.1    BACKGROUND OF THE STUDY The inevitability of ageing has made retirement a natural normal phenomenon in the world of work. The importance of work lies in the fact that it determines the social […]

PUBLIC EXPENDITURE AND THE ROLE OF ACCOUNTING IN THE CONTROL OF PUBLIC EXPENDITURE IN NIGERIA ABSTRACT This research examines the role of accounting in the control of public expenditures in Nigeria, a case study of control bank of Nigeria, Enugu State. The researcher adopted descriptive survey design. The population of the study is the combination of internal […]

CHAPTER ONE INTRODUCTION 1.1  Background to the Study Accounting information is the language of business as it is the basic tool for recording, reporting and evaluating economic events and transactions that affect business enterprises. It processes all documents of a business financial performance from payroll, cost, capital expenditure and other obligations to sale revenue and […]

A CASH MANAGEMENT IN A SUPPER MARKET STORE ABSTRACT The most important resource needed to established and effectively run a business certain cash. A company’s cash requirement are planted out in the form of cash flow statement cash flow statement provides information about cash receipt and cash payments of an enterprise over a given period […]

GLOBAL FINANCIAL MELTDOWN, STOCK MARKET VOLATILITY AND THE NIGERIA ECONOMY   ABSTRACT This study investigated the relationship between volatility in the United States economy and capital markets, and the Nigerian capital market and economy alike. The aim being to determine if the Nigerian bourse is volatile and if it is significantly affected by the current […]

EFFECT OF CREATIVE ACCOUNTING ON STAKEHOLDER’S WEALTH CHAPTER ONE INTRODUCTION 1.1 BACKGROUND TO 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 better in order to attract investors […]

THE EFFECTS OF VALUE ADDED TAX (VAT) ON NIGERIA INDUSTRIES  ABSTRACT The effect of value added tax (VAT/on Nigerian industries. We propose to research and find out some of the effect of Value Added Tax (VAT). In the first attempt the project is divided into three chapters, the first chapter highlights on the introduction part, […]

CHAPTER ONE INTRODUCTION 1. 1 BACKGROUND TO THE STUDY In the 1990’s, Foreign Direct Investment (FDI) became the largest single source of external finance for developing countries. In 1997, FDI accounted for about half of all private capital and 40% of local capital flows to developing countries. Following the virtual disappearance of commercial bank lending […]

TAXATION AND ECONOMIC GROWTH IN NIGERIA: AN EMPIRICAL ANALYSIS CHAPTER ONE INTRODUCTION 1.1   Background to the Study The Nigerian Tax System has undergone significant changes in recent times. The Tax Laws are being reviewed with the aim of repelling obsolete provisions and simplifying the main ones. Under current Nigerian law, tax revenue is enforced by […]

CHAPTER ONE INTRODUCTION 1.1   BACKGROUND TO THE STUDY Confidence accounting is a new development and radical approach to accounting. Confidence accounting is a probabilistic approach as opposed to the traditional deterministic one. Confidence accounting is gradually evolving based on the promise that I might lead to better financial decisions by enabling decision makers to take […]

CREATIVE ACCOUNTING AND CORPORATE FAILURES (A CASE STUDY OF NIGERIAN BANKS)   CHAPTER ONE INTRODUCTION 1.1    Background of the Study Accounting profession has come under severe criticism, perhaps the greatest in history and perhaps the last in history. This is due to the sudden collapse and failure of some industrial giants. From the United […]

ENHANCING FINANCIAL ACCOUNTABILITY IN THE PRIVATE SECTORS CHAPTER ONE INTRODUCTION 1.1    BACKGROUND OF STUDY The subject, financial accountability is vital to any organization, be it profit oriented or non profit oriented. Lack of financial accountability result to embezzlement, fraud and misplacement of funds. The regular nature of the Nigeria economy has made any topic in accountability, […]

APPRAISAL OF INCOME TAX COLLECTION AND ADMINISTRATION IN NIGERIA (A CASE STUDY OF BOARD OF INTERNAL REVENUE ENUGU) ABSTRACT This project work deals with “Appraisal of Income Tax Collection and Administration in Nigeria. A case study of Board of Internal Revenue Enugu. It explains the income tax collections as a vital tool of macro-economic management of […]

ABSTRACT This research is an attempt to study the challenges of running small business in a depressed economy. The researcher identified that banking is in the midst of change that has arisen due to economic depression. As government seek to improve economic efficiency and better allocation of resources to solve the problem of economic depression, […]

THE EFFECTIVENESS OF AUDIT FUNCTION IN GOVERNMENT ESTABLISHMENT (A CASE STUDY OF OFFICE OF AUDITOR GENERAL IN ENUGU STATE) CHAPTER ONE INTRODUCTION 1.1     BACKGROUND OF THE STUDY There is need for acceptable accountability of the money spent by various government establishment. This has resulted in Federal Government Establishment of Audit Department established in both the federal […]

ABSTRACT Survey research design will be employed in the study. According to Nworgu (1991), research design is a research plan that specifies how data relates to a given problem. Therefore, the design is chosen to fund out the “Effect of computerization on the growth of Nigeria economy”. The area of this study is Enugu North […]

THE EFFICIENCY OF THE NIGERIA CAPITAL MARKET BY USING DIVIDEND ANNOUNCEMENT AS THE RELEVANT INFORMATION SET CHAPTER ONE INTRODUCTION 1.1 BACKGROUND TO THE PROBLEM The availability of information is crucial to the successful pursuance of virtually every human endeavor. However, Hirshleijer and Riley (1979) observed that in order for any particular piece of information to […]

THE IMPACT OF ACCOUNTING ON ORGANIZATION EFFECTIVENESS (A CASE STUDY OF FEDERAL PAY OFFICE, ENUGU)  ABSTRACT The proposed research topic is summarized below: First and foremost, the research work provides the appropriate and comprehensive definition of the concept of accounting, by appropriately identifying the essential factors that must be considered in organizational accounting operations. Secondly, the […]

ABSTRACT The subject of this research investigation is “The Role of Internal Auditor and the method of Internal Control in Local Government in Enugu state specifically. The objective of the study is to know whether the function of the internal audit department are performed in compliance with the established standards and policies and how much it have […]

ABSTRACT This researcher work is a survey of an analysis of the impact of interest rate deregulation on the profitability of commercial banks. The research to work tried to find out among other objectives, the impact of deregulation of interest rate policy on the profitability of commercial bank. In carrying out the research, the regression […]

CHAPTER ONE INTRODUCTION 1.1     BACKGROUND OF THE STUDY Many people tend to seriously think that auditing is a subdivision of accounting, probably that is how it was introduced to us and because every auditor is an accountant but every accountant is not an auditor. Auditing has its root elsewhere. The relationship of auditing and accounting […]

ABSTRACT The focus of this research work is on the Internal Control as an effective tool for checking of fraud in the banking industry. The increased occurrence of fraud in the banking industry in Nigeria brings to question the effectiveness of the internal control for checking of fraud in the banking industry in Nigeria. This […]

ABSTRACT This is a research project on inventory control procedures using Emenite Limited as a case study of manufacturing company. This study is necessitated by the fact that many manufacturing firms can no longer meet up to installed capacity due to poor management of inventories. This has led to closing down of various companies or […]

ABSTRACT The purpose of this topic or study inventory valuation as aid to manufacturing industry with reference to Tea Time bread industry Enugu. This is to highlight on the importance that our industries can perform effectively and efficiently as its concerns inventory or stock valuation. To quite this study four research question were formulated a […]

CHAPTER ONE INTRODUCTION 1.1     BACKGROUND OF STUDY Every country in the world tends to generate income through tax administration. In Nigeria the company income tax administration aims and tries to tax each company in the state more effectively. However, the level at which the company income tax Administration in Nigeria tend to achieve its […]

ABSTRACT Financial distress in corporate entity has become more popular and essential to stakeholders of any business organization. This is because the management of such deteriorating situation may either bring about a collapse or turnaround of the business entity. Hence, the purpose or reason for conducting this study is to establish the fact that financial […]

ABSTRACT When some banks in the system are distressed, it is in the best interest of the non distressed one that an effective resolution of the distressed is carried out. This is because, the distress in one bank which leads to a loss of confidence in the effected bank can also affected confidence in the […]

ABSTRACT Auditors are referred to as the police of the accounting profession. In carrying out their function, it is expected that auditors should be independent and fair in their reports. It becomes expedient to ask, if auditors are independent and fair in their reports, why the massive failure of organizations particularly financial institution. The cross-sectional […]

ABSTRACT In the Nigerian economic setup, it is various that the role of accountant is very important in its growth and development. Against this background is this research work titled “the role of accountant in the Nigerian economy” effort has been made to examine the accountants in the economic development of the nation. This research […]

ABSTRACT The importance of adequate role of accounting information in business decision making to the existence of any construction organization cannot be over emphasized. General, role of accounting information comprises the plan of organization and all of the co-ordinate methods and measures adopted within the organization to safeguard its assets, and promote operational efficiency. This […]

ABSTRACT This research work was designed to study and investigate precisely the Role of Audit for the proper Accountability of Company’s Fund with special emphasis on Department of Petroleum Resources. Prudent fund management requires that available resources be equitable allocated to all activities or proposals such that each ill not suffer under over allocation of […]

ABSTRACT In the view of different scholars and as has been established by the research, internal auditor is very important in any organization since they can be described as the eye and ears of management. All accountants and organization believed that process of accountability is not complete without an audit or internal audit in an […]

ABSTRACT This study on the role of Central Bank in stabilizing a depressed economy was designed with the objectives of ascertaining if the Central Bank of Nigeria is achieving involved in the stabilization of Nigeria economy, to determine if Central bank of Nigeria has control measures over the management of money market and capital market […]

CHAPTER ONE INTRODUCTION 1.1   Background of the Study All corporate organization, banks inclusive, have three major decisions to make if they must work in the interest of achieving their fundamental objectives of maximizing their shareholders’ wealth. These decisions are on the kind of investment to undertake (investment decisions) how to finance this investment (Financing decisions) and […]

BUDGETING AS A TOOL FOR PLANNING AND CONTROL IN A MANUFACTURING INDUSTRY CHAPTER ONE INTRODUCTION Business organizations need planning to achieve their aims and objective. It thorough planning in an organization cannot be done without involving the act of budgeting. The management has the purpose of providing a feed – foreword process. The concept of […]

INTRODUCTION 1.1 BACKGROUND OF THE STUDY A financial ratio is a relative magnitude of two selected numerical values obtained from the financial statements (https://en.wikipedia.org/wiki/Financial_statement) of a firm. They are used to determine the overall financial condition of the organization. Weston, J., (1990). Financial ratios are used by current and potential shareholders (https://en.wikipedia.org/wiki/Shareholder) of a firm, […]

ACCOUNTING SERVICES AND THE FINANCIAL PERFORMANCE OF SMALL AND MEDIUM ENTERPRISES IN NIGERIA ABSTRACT The research work was embarked upon with the primary objective of analyzing the relationship between accounting services, majorly the use of management consultancy services and costing services on the financial performance of SMEs in Lagos State and Ogun State, Nigeria. Three […]

LIQUIDITY MANAGEMENT AND FINANCIAL PEFORMACE OF LISTED INSURANCE COMPANIES IN NIGERIA CHAPTER ONE INTRODUCTION 1.1 Background to The Study Liquidity is a financial institution’s capacity to meet it cash and collateral responsibilities without incurring unacceptable losses. Adequate liquidity is reliant upon the institution’s capacity to efficiently meet both expected and unexpected cash flows and collateral […]

STRATEGIC PLANNING ON THE PERFORMANCE OF LISTED MANUFACTURING COMPANIES IN NIGERIA ABSTRACT The study examined the effect of strategic planning on the performance of listed manufacturing companies in Nigeria. The study employed the survey design and the purposive sampling technique to select 450 manufacturing companies staffs. A well-constructed questionnaire, which was adjudged valid and reliable, […]

ABSTRACT This study assessed the Effect of Recapitalization in the Banking Sector- A case study of Skye Bank Plc. Based on the set objective of the study, structured questionnaire consisting of eighteen (18) closed ended questions in both Section A and B (2) open ended questions were developed and administered on hundred (100) respondents of […]

CHAPTER ONE INTRODUCTION Background of the study Government parastatal entities are institutions created by the government to provide essential goods/services to people at affordable prices. The government, at different levels, invests billions of naira in parastatals, in the interest of citizens for the tiles. These institutions can only achieve the purposes for which they were […]

ABSTRACT This study has investigated the impact of tax revenue on economic growth. The study relied primarily on secondary data from journals, textbooks, magazines, newspapers and internet sources. The study made use of the judgmental sampling technique. The Central Bank of Nigeria (CBN) and Federal Inland Revenue Service (FIRS) was chosen for the study. This […]

ABSTRACT This study investigated the impact of company income tax revenue on economic growth in Nigeria. This study used secondary data which was subjected to econometric analysis. The study made use of the judgmental sampling technique. The Central Bank of Nigeria (CBN) and Federal Inland Revenue Service (FIRS) have been chosen for the purpose of […]

CHAPTER ONE INTRODUCTION 1.1    BACKGROUND OF STUDY It is feared that the inability of management to ensure effective enforcement of rules and regulation have rendered that operations of internal control system as the banking industry open to abuse. The net effect could be that every on carries out his schedules off duties in any […]

CHAPTER ONE INTRODUCTION 1.1: Background of the study The level of fraud in the present day Nigeria has been on the high side. It has eaten into every aspect of our life and economy to the extent that a three years old child talks about Advance Fee Fraud Scheme (419). The economy has faced several […]

FINANCIAL INFORMATION AS A TOOL FOR MANAGEMENT DECISION MAKING (A   CASE STUDY OF CHAMPION BREWERIES) TABLE OF CONTENT CHAPTER ONE: INTRODUCTION 1.1    Background of the study 1.2    Problem statement 1.3    Purpose of the study 1.4    Significance of the study 1.5    Study hypotheses 1.6    Scope and Limitations of the Study 1.7    Organization of Study CHAPTER TWO: […]

ABSTRACT This study investigates Foreign Exchange (FER & INR) and Profitability (ROA & ROE). This study adopted Ex-post facto design, which was used to refer to investigate the possible effect and cause relationships by looking into an existing condition of affairs and searching back in time for acceptable casual factors. The sample size due to […]

ABSTRACT The study examined the impact of management accounting techniques on organizational decision making, a Study of 5 Manufacturing companies in Abeokuta. This study adopted a descriptive survey design. The purposive sampling was used to choose two hundred (200) employees from the five manufacturing companies in Ogun state namely; Dangote cement, flour mills, CDK integrated […]

ABSTRACT This study investigated the effect of audit quality on the financial performance of Nigeria Deposit Banks for the period of 2005 to 2015 (11years). Specifically, the study assessed the effect of audit report lag, audit fee, audit tenure, audit firm size on the financial performance of listed deposit bank in Nigeria. The study used […]

ABSTRACT This study investigated the impact of tax revenue on economic growth. The Ex post facto research design was adopted for the study. The Central Bank of Nigeria (CBN) and Federal Inland Revenue Service (FIRS) was chosen for the purpose of the study, The data used in the study was obtained majorly from secondary sources. […]

ABSTRACT This study examines forensic accounting as tools for fraud detection and prevention in Nigeria. The study focused on five audit firs in Ogun State.  The study adopted a survey research design. The data for the study were collected through the use of structured questionnaire. The data collected were analyzed using descriptive statistics of mean […]

CHAPTER ONE INTRODUCTION 1.0.      Introduction This study was about the efficiency of accounting softwares in the preparation of financial statements in selected banks in Benin City, Edo State. The chapter presented the background of the study, statement of problem, objectives of the study, research questions, and the significance of the study. 1.1. Background of the […]

ABSTRACT In this study the independence of auditors was critically evaluated and the importance of auditors’ independence in financial statement credibility was analyzed. In order to make informed decision it is important for the financial statement to be credible. The auditors are expected to audit the financial statement of companies in order to present a […]

CHAPTER ONE INTRODUCTION 1.1      Background to the Study It is obvious that the Nigeria’s revenue from oil can no longer fully support her development objectives due to the serious decline in price of oil in recent years which has led to a decrease in the funds available to the Government. Therefore there is the need […]

ABSTRACT The study examined the accounting information system and the growth of small and medium scale enterprises (a study of SME’s in Lagos metropolis). Two theories were used in the study to have a wide scope in the research, namely; the Contingency Theory and the Design of Accounting Information System and the Technology Acceptance model […]

ABSTRACT The study examines auditor independence as a correlate of financial scandals, three commercial banks are used as the case study which are (first bank, zenith bank and diamond bank plc) in Lagos State. This study makes use of survey research technique, which implies getting information directly or indirectly from group of respondents through interview […]

ABSTRACT The study examined the role of budgetary control as a tool for cost control in manufacturing companies in Nigeria. The study sought to examine the impact of budgetary control on cost control. The sample of the study comprised of ten manufacturing firms registered with Nigeria Stock Exchange (NSE) namely Nestle Nigeria Plc, Unilever Nigeria Plc, Evans Medical […]

ABSTRACT The study examined the impact of capital structure on the profitability of selected quoted insurance companies in Nigeria between 2011 and 2016. The data were obtained from the published financial reports of selected firms. The panel data analysis was employed in the study. The findings showed that: Total debt ratio (β= 0.07; p>0.05) and […]

ABSTRACT The purpose of the study is to examine the impact of corporate social responsibility (CSR) on accounting conservatism in the Nigerian banking sector. There has been ongoing debate on the role of CSR in organizational activities. However, there is lack of consensus on the usefulness of CSR among privately-owned establishments. The study employed the […]

ABSTRACT The study examined the impact of corporate governance on the financial performance of selected deposit money banks in Nigeria between 2011 and 2017. Data on the variables of interest were sourced from the annual financial statements of the sampled banks. The data were analyzed using the descriptive statistics, correlation analysis and the regression analysis. […]

ABSTRACT This study examine the effects of internal control system on risk management. The researcher consider employee of Nigerian television authority, Lagos centre as the population of the study. The study employed survey and descriptive research design. 100 questionnaire were randomly administered to the staff of NTA, Lagos center out of which 97 were completed […]

ABSTRACT The study examined effects of accounting information system on profitability of manufacturing company, a case study of Cadbury Nigeria PLC. The study employed the survey design and the purposive sampling technique to select 450 staff across management, senior and junior level. The data obtained through the administration of the questionnaires was analyzed using the […]

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. VAT, being an indirect tax, attracts a flat rate of 5% and is collected […]

ABSTRACT This study examine the electronic tax system, tax compliance and revenue collection efficiency in Lagos state, Nigeria. The study used cross-sectional survey design. Population of the study comprised of tax officials, SME employees, self-employed individuals. Data were Collected through the used f structured Questionnaire. Regression and correlation were used to analyse the data retrieved […]

ABSTRACT Fiscal accountability is central to public financial management. Public financial management cannot be realized without effective fiscal accountability. The study examined impact of accountability on public sector financial management in Nigeria (a case study of selected local government areas of Lagos state). In specific terms, the study investigated the extent to which regulatory laws, […]

ABSTRACT Fiscal accountability is central to public financial management. Public financial management cannot be realized without effective fiscal accountability. The study examined the impact of fiscal accountability on financial management of public sector in Nigeria. In specific terms, the study investigated the extent to which regulatory laws, compliance reporting and legislative control influence financial management […]

ABSTRACT The study examined the impact of government expenditure on economic growth in Nigeria, using the time frame 2000-2015 (5years). More specifically, the study sought to assess government expenditure and economic growth. The study consist of staff in various departments of Oshodi-Isolo local government council. A stratified random sampling technique is used for the study […]

ABSTRACT The study examined the impact of sustainability reporting on the financial performance of selected quoted firms in Nigeria between 2012 and 2016. Data for the study was generated from the financial reports of selected (10) firms and was analyzed with the use of panel least square technique. The findings of the study showed that: […]

ABSTRACT The study examined the impact of liquidity management on the financial performance of commercial banks in Nigeria. The study adopts the use of primary data from 5 commercial banks still operating within (2012-2016), which are Zenith Bank, United Bank for Africa, Wema Bank, Access Bank and Union Bank. The study employed the survey design […]