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 […]

ABSTRACT This study examines liquidity, foreign exchange flunctuation and financial   performance in Nigeria’s manufacturing industry. This study commences with a brief introduction of the content, background and scope of the work. The objectives, research questions, hypotheses, review of relevant literature and applicable theories are fully discussed. The study adopts the use of secondary data from […]

ABSTRACT The study examined the significance of internal auditing on the performance of insurance organization in Nigeria; shows that internal audit is useful in sustain achievement of organizational goals. Thus, internal audit assist management in decision making. The study employed the descriptive survey design to determine internal audit as it correlates with peformance in Nigerian […]

ABSTRACT Strategic management accounting (SMA) is central to the accomplishment of organizational objectives. Without the implementation of SMA, it would be quite difficult for a firm to survive, given the competitive nature of business environment in Nigeria. The study examined the impact of SMA on profitability of firms in the Nigerian brewery industry. The study […]

ABSTRACT The study examines the relationship between accounting ethics and quality of financial reports in Nigerian brewery industry. The study explicitly assesses the impact of accounting ethical principles of disclosure, objectivity and integrity on the quality of financial reports of selected firms in the Nigerian brewery industry. Primary data was used in the study. The […]

ABSTRACT The study examined the effect of financial performance banking sector on economic growth in Nigeria, a case study of three selected deposit money banks in Lagos State. The study employed the survey design and the purposive sampling technique to select 450 staff across management, senior and junior level. A well-constructed questionnaire, which was adjudged […]

ABSTRACT The study examined the effect of risk management on business performance in Staco Insurance Plc in Lagos State. The survey research design was used in the study. The study made use of primary data to draw out information from the respondent which was sourced using questionnaire. The questionnaires were distributed directly to the targeted […]

ABSTRACT The study examined the effect of risk management on business performance in Staco Insurance Plc in Lagos State. The survey research design was used in the study. The study made use of primary data to draw out information from the respondent which was sourced using questionnaire. The questionnaires were distributed directly to the targeted […]

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 (2005-2015), which are First Bank, Ecobank, Union Bank, Wema Bank, Fidelity Bank. The study employed the survey design and the purposive sampling […]

ABSTRACT The study examined the impact of monetary policy on savings mobilization in Nigeria between 1985 and 2016. The study attempted to investigate the impact of monetary policy variables such as broad money supply, deposit rate, inflation rate and real GDP on private domestic savings mobilization in Nigeria. The study made use of secondary data […]

ABSTRACT The study examined the impact of performance management on the profitability of manufacturing firms in Nigeria: A Case Study of Nestle Plc. The study sought to determine the impact of performance management components such as goal-oriented system, performance-based reward system, performance-oriented training system and performance appraisal on the profitability of Nestle Plc. The study […]

ABSTRACT The study examined the implications of the implementation of the treasury single account policy on the performance of commercial banks in Nigeria. The study established that TSA is a unified structure of government bank accounts enabling consolidation and judicious management of government cash resources. The sample of the study comprised ten commercial banks in […]

ABSTRACT The study examined the role of credit risk management in the liquidity position of banks in Nigeria, Fifteen selected commercial banks in Osogbo, the Osun state capital was used as a study, which are (Access Bank, Diamond Bank, Ecobank Nigeria, Fidelity Bank Nigeria, First Bank of Nigeria, First City, Guaranty Trust Bank, Keystone Bank […]

CHAPTER ONE INTRODUCTION Background of the study Revenue generation in Nigeria local governments is principally derived from tax. Tax is a compulsory levy imposed by government on individuals and companies for the various legitimate function of the state (Olaoye, 2008). Tax is a necessary ingredient for civilization. The history of man has shown that man […]

CHAPTER ONE 1.1      Background to the Study Petty cash imprest system is an accounting system which provides for the replenishing of money spent for petty expenses in the organization. The imprest system provides that a specified amount of money be provided to meet petty expenses in the office at a specified period of time referred […]

1.1 Background to the Study Taxes, and tax systems, are fundamental components of government revenue generation. Brautigam (2008) noted that taxes underwrite the capacity of states to carry out their goals. They form one of the central arenas for the conduct of state-society relations, and they shape the balance between accumulation and redistribution that gives […]

ABSTRACT The study examined the deposit money bank loans and agricultural sector performance in Nigeria. This study employed regression analysis method to show if there is significant relationship between deposit money bank loans and agricultural sector in Nigeria for the period of 2006-2015. Real bank rate could not be given by the CBN and financial […]

ABSTRACT No organizations can be effective towards the attainment of its desired goals without the formulation and enforcement of fraud management policies and standard internal control systems. The study examined fraud management and internal control as correlates of organization effectiveness in some selected Nigerian Deposit Money Banks in Enugu State. 450 staff across management, senior […]

CHAPTER ONE INTRODUCTION 1.1 INTRODUCTION Governments, in either developing or developed countries, exist to ensure the happiness of the citizens and by doing this; government adds value to the quality of life of its citizens. Governments all over the world are the greatest providers of services or public goods to the society. However, this depends […]

ABSTRACT The study examined the effects of global financial crisis on job insecurity in Nigeria. The other objectives set for the study are to ascertain the causes and effects of global financial crisis in the Nigeria using a case study of ECOBANK PLC. Primary data relating to the number of workers retrenched, profitability and turnover […]

ABSTRACT The research proffers an assessment of the impact of triple entry accounting system on financial reporting, a study of bitcoins. It analyses triple entry accounting system and financial accounting, its functions and significance. The research projects triple entry accounting system and financial accounting as a unifying factor to enhance accounting firms and bitcoin users […]

ABSTRACT Accounting Information is aimed at ensuring a maximum amount of information is available to the users that will enable them take meaningful decision regarding their interest in a reporting entity. The rational behind the proposal is the fact that the importance, use and the need for accounting information is boldly written on the entire […]

ABSTRACT The study examined the working capital management and corporate performance in quoted manufacturing firms in Nigeria. More specifically, the study sought to assess working capital management and corporate performance among manufacturer firms. The study consist of five (5) out of twenty four (24) companies listed on the Nigerian Stock Exchange (NSE) in the manufacturing […]

ABSTRACT This study examines critically the accounting records and fraud preventive measures amongst civil servants in Akwa Ibom state using ministry of works and education as a case study. Accounting records is accurate arrangement of accounting information with a view to ascertaining their accuracy and compliance with relevant statutory provisions, accounting standards, professional pronouncements, and […]

CHAPTER ONE INTRODUCTION 1.0. BACKGROUND TO THE STUDY In recent times, there has been the urge for tax authorities in Nigeria to carry out spontaneous and sporadic tax audits and investigations on taxpayers, especially corporate bodies, suspected of tax evasion or tax delinquency. In doing so, the tax authorities, in discharge of their duties as […]

CHAPTER ONE INTRODUCTION Background to the Study The ability to manage personal finances has become increasingly important in today’s world. People must plan for long-term investments for their retirement and children’s education. They must also decide on short-term savings and borrowing for a vacation, education, emergency, a house, a car loan, and other items. Additionally, […]

ABSTRACT This research work was designed to study fraud in the Nigerian banking industry. This study titled: fraud in the Nigerian banking industry: causes, consequences and solution. Case study of Union Bank of Nigeria Plc. The objective of the study is to find more realistic ways and means to minimize the occurrence of frauds in […]

HUMAN RESOURCES ACCOUNTING AND FINANCIAL PERFORMANCE OF BANKS IN NIGERIA ABSTRACT The authors x-rayed the relationship between human resource accounting (HRA) to financial performance of banks in Nigeria. It is believed that a well-developed system of HRA could contribute significantly to internal decisions by management and external decisions by investors. The authors adopted the survey […]

ABSTRACT This study examined the impact of financial management on public enterprises, a case study of Nigeria National Petroleum Corporation. Questionnaires were administered using random sampling technique for data collection. The data obtained were analyzed using chi-square. distribution. The findings of the study revealed that financial  management help in controlling the financial resources of a […]

ABSTRACT The aim of this study is to examine impact of government monetary policies on bank performance in Nigeria Economy. Although the reform of financial system has enhanced the banking sector to improve on their potential roles within and outside the Nigeria Economy. Monetary policy refers to any of a number of government measures undertaken […]