ABSTRACT This study explored labour turnover on organizational productivity in the Nigerian banking sector a case study of access bank ikot ekpene branch. Apparently there is a need to curb dysfunctional mobility of human capital in the banking sector in the local government. A cross-sectional mixed method design was used to collect data. A stratified […]

CHAPTER ONE   INTRODUCTION   1.0 BACKGROUND TO THE STUDY   Banking institutions occupy a central position in the nations’ financial system and are essential agents in the development process of the economy. By intermediating between the surplus and deficit spending units, banks increase the quantum of National savings and investments and hence national output. […]

ABSTRACT THIS RESEARCH PROJECT HAD THE PURPOSE OF FINDING THE IMPACT OF INFORMATION COMMUNICATION TECHNOLOGY ON FINANCIAL PERFORMANCE OF DEPOSIT MONEY BANKS IN NIGERIA. INFORMATION AND COMMUNICATION TECHNOLOGY IS IMPORTANT TO THE BANKING INDUSTRY IN NIGERIA. THE BANKING SECTOR IS VITAL FOR THE GROWTH OF ECONOMY OF A NATION. QUALITATIVE RESEARCH DESIGN WAS EMPLOYED IN […]

ABSTRACT This research work examined bank recapitalization and small and medium scales enterprise in Nigeria. There is dearth of financial institutions which cater for long and medium term credit needs of businesses operating in the economy. SMEs are no exceptions to these, and they suffer a great deal for want of capital for development and expansion […]

CHAPTER ONE INTRODUCTION 1.1 Background of the study The financial sector is one of the dominant economic sectors in Nigeria. Banks are key players in any country’s financial sectors; they occupy a delicate position in the economic equation of any country such that their (good or bad) performance invariably affects the economy of the country […]

ABSTRACT This research study concerns itself basically with the investigation with microfinance bank institution to capital formation in Nigeria, in analyzing this research study, unitary test was adopted and the instrument used for obtaining the data is secondary data from CBN statistical bulletin. The information collected from the secondary data, helps the researcher to analyse […]

ABSTRACT   Fraud is universally acknowledge as a hidden threat to financial institutions in this country, it has remained a jigsaw puzzle in our commercial banks and other financial institution.  People view it with astonishment considering the divesting effect, uncontrollable increasing trend and magnitude in our business set-ups and this is daily read in our news […]

ABSTRACT       This study was to explore the possible impact of supervisor on effective bank management with particular reference to Afribank Plc Enugu. To guide this research the following four research questions were formulated as thus. To what extent are human and non-human resources adequate for efficient inspection in Afribank Plc, Enugu? To what extent are central […]

ABSTRACT      This research work aims at investigating the problems encountered by small and medium scale enterprises in obtaining bank loans with particular reference to Union Bank Nig. Plc, Ogui Road, Enugu.It is a common knowledge that Banks often favour the large –scale industries in credit extension scheme.  This is because of their higher equity […]

CHAPTER ONE GENERAL INTRODUCTION 1.1       Background to the Study Banking system is the backbone of the financial institution through which funds and other financial resources are mobilized. Banks in performing their pivotal roles in the economy, facilitate financial settlement through the payment system, influence money markets rates and provide means for international payments. The efficiency […]

CHAPTER ONE INTRODUCTION 1.1 BACKGROUND TO THE STUDY  Organizations need training and development to make sure they met with the changing circumstances, more especially in banking sector training and development are needed to cope with the standard required in the banking business. Training and development will increase performance and productivities, employees’ morals, better coordination of […]

CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY Corporate organizations owe a duty to fully disclose matters concerning their operations so as to aid investors in making investment decisions. Both large and small organizations in addition to satisfying the legislating requirement tend to retain existing investors and to attract potential ones through the publication of […]

ABSTRACT The role of financial institution is to transfer savings from surplus economic unit to deficit economic unit who will utilize the savings in generating investment. The savings surplus economic unit would in the process have earned income in the form of  interest on those funds that wouild have been lying idle, while the saving […]

CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY Monetary policies in Nigeria and the United Kingdom, the central bank of Nigeria and the bank of England act as advisers to the government over monetary policies. The authorities take the final decision on the matters. In Germany, the contrast in the case because the German central, […]

ABSTRACT       Loan recovery problems in commercial banks of Nigeria s a problem that is as old as the existence of commercial banks in Nigeria. This problem has caused untold havoc to the economic development of Nigeria and has further crippled commercial banks in Nigeria. The impact of loan recovery problem in commercial banks […]

ABSTRACT This study is intended primarily to find out why the Nigeria society appears to have lost confidence on the use of cheques for transaction. Whether this loss of confidence is as a result of people’s misuse of this instrument or due to some lapses in the chequeing system itself.  Based on the primary motivation, […]

CHAPTER ONE INTRODUCTION 1.1    Background of the Study The Federal mortgage finance limited incorporated July 1993 under. It is fully owned by the Federal Government of Nigeria established to provide credible and responsive housing finance service that will facilitate housing delivery to all segments of the Nigeria Society. The establishment of the company informed by […]

ABSTRACT This paper is on the role of banks in the development of entrepreneurship. It is aimed at dealing with the problems encountered by entrepreneurs in acquiring loans for their business, and also the role banks play in the development of entrepreneurship in Nigeria. It seeks to look at the problems of getting the loans […]

ABSTRACT This project was a through research into marketing of financial services by Nigerian banking industry in Nigeria. It is to investigate the performance of bank marketing, and what extent they have contributed to the Nigerian economy. Chapter one of this project deals with general introduction of what marketing of financial services is all about, […]

ABSTRACT The basic objective underlying this study was the evaluation of the study of the ability of the new financial products by commercial banks in fund generalization or mobilization. This study has been structured into five chapters to make for easy reading and comprehension. Chapter one dealt with the background of the prevailing circumstance in […]

ABSTRACT The topic of the project is “market strategies of community banks. The aim of this study is to know the extent of customers’ dissatisfaction with community banks services, and to know the organizational objectives that may hinder the growth and development of community banking in Nigeria.   CHAPTER ONE INTRODUCTION Marketing will continue to […]

CHAPTER ONE INTRODUCTION 1.1 BACKGROUND TO THE STUDY This chapter deals with the back ground of the study, statement of problems, objectives of the study, research question, significance of the study, hypothesis, scope limitation of the study and definition of items. The banking system in Nigeria has undergone radical changes during the 35 years since […]

CHAPTER ONE INTRODUCTION 1.1 BACKGROUND TO STUDY In the business environment today, loyal customers are considered to be the pivot behind the success of many service businesses especially the banking sector of Nigeria; this goes to other organization under the service sector like the insurance, hospitality industry etc. The assumption is that with customer satisfaction; […]

ABSTRACT This study is aimed at examining the effect of deposit money bank lending on the growth of private sector in Nigeria between 1995 and 2015. This study adopted the expost facto research design, in order to achieve the objectives stated in the study. Data used in the study was obtained through secondary sources from […]

CHAPTER ONE INTRODUCTION 1.1    Background of the Study 1.2     Statement of the Problem 1.3       Objectives of the Study 1.4       Research Questions 1.5       Research Hypotheses 1.6       Significance of the Study 1.7       Scope and Limitations of the Study 1.8       Organization of the Study 1.9       Definition of Terms as Used in the Study CHAPTER TWO: […]

CHAPTER ONE INTRODUCTION 1.1   BACKGROUND TO STUDY Small and medium-sized enterprises (SMEs) play a pivotal role in the national economies of countries around the world. This is especially true of emerging markets. They are considered to be an engine for growth in both developed and developing countries; the benefits of a vibrant SME sector include: […]

CHAPTER ONE INTRODUCTION 1.1 BACKGROUND TO STUDY Greater prominence have been said to be associated with banking industry in Nigeria because of the role it plays in her economic environment. The banking industry plays a great influence and in the provision of credit facilities in Nigeria. However the tendency to incur financial losses due to […]

CHAPTER ONE INTRODUCTION 1.1 BACKGROUND TO THE STUDY The banking system plays a fundamental role in the growth and development of any economy. In fact, the health of the banking system of a nation determines the well-being of the economy (Osaze 2000).The  banking sector in Nigeria had undergone a number of major reforms over the […]

ABSTRACT This research work in failed banker is with a view to examine its impact one the Nigerian economy.  The statement of problem in this research work aimed at finding if there are reductions in the flow of inventible resources that could be channeled to the productive sector of the economy. Section II showed how […]

ABSTRACT This research work examined the role of Central bank in development of Nigeria Economy (1986-2010). Secondary data were used in this research work. The hypothesis was tested to examine the significance of relationship that exist between monetary policy tools, exchange rate and interest rate on economic growth in Nigeria. The analytical techniques used were […]

CHAPTER ONE INTRODUCTION 1.1     BACKGROUND TO THE STUDY It has been said that the traditional role of financial account was to give account of the stewardship to the owner of business who was divorced from management of business. There is always the tendency for the owners to debt the content of the report presented to them. […]

ABSTRACT The research is on the management of fraud in Nigeria Commercial Banks. The main objective of the study is to identify the causes of fraud in commercial banks. The researcher analyzed the data collected based on the response from the questionnaires distributed. The major findings of the study are: The causes of frauds in commercial […]

CHAPTER ONE INTRODUCTION BACKGROUND TO THE STUDY One of the prerequisites for the development of national economy according to Ajayi et al, 2006 is by encouraging a payment system that is secured, convenient, and affordable. The world today is moving away from paper payment system to electronic means, especially payment cards (Humphrey, 2004). In most […]

CHAPTER ONE INTRODUCTION 1.1 BACKGROUND TO THE STUDY The capital market in any country is one of the major pillars of long term economic growth and development. The market serves a broad of clientele including dierent level of government, corporate bodies and individuals within and outside the country. For quite some time now, the capital […]

CHAPTER ONE 1.0          INTRODUCTION 1.1    BACKGROUND OF THE STUDY A well-functioning financial sector fosters economic growth via capital accumulation and increased capital productivity (Levine, 1997). Banks in China dominate in the financial sector whereas the equity and bond market is relatively small compared to the banking sector (Allen and Qian, 2014; Liu et al., 2018). Over […]

ABSTRACT The research study examines the role of commercial bank in financing small scale enterprises in Uyo, Akwa Ibom State. The primary purpose of the study is to examine how SMEs can be developed through the intervention of the banking sector. Descriptive research design was adopted. The population of the study is the entire SMEs in Akwa […]

ABSTRACT THIS PROJECT IS A THOROUGH RESEARCH INTO THE IMPACT OF COMMUNITY BANKING ON THE ECONOMIC DEVELOPMENT OF NIGERIA.  IN CARRYING OUT THE RESEARCH INVESTIGATION INTO THE PERFORMANCE OF THE COMMUNITY BANKS AND  THE EXTANT THEY HAVE CONTRIBUTED IN THE  ECONOMIC DEVELOPMENT OF NIGERIA ESPECIALLY IN THE CONCERNS GRASS ROOT DEVELOPMENT WERE IDENTIFIED AND PROPERLY EVALUATED.  ALSO VARIOUS […]

CHAPTER ONE INTRODUCTION BACKGROUND TO THE STUDY Even since the inception of the first three successful indigenous banks in Nigeria, the National Bank of Nigeria established on February 11th 1933, the Agbommagbe Bank (now wema Bank Nig Plc) in 1945, The African continental Bank Plc in 1947 and others subsequently established in the country  during the […]

CHAPTER ONE INTRODUCTION 1.1 BACKGROUND TO THE STUDY Commercial Banks are legal entity with perpetual succession formed as a corporate body under law, by an association of person, Basil (2001: 1) according to companies and Allied matters Act 1990 section 29, companies are classified into three types A private company limited by shares shall end […]

CHAPTER ONE INTRODUCTION 1.1 BACKGROUND TO THE STUDY It would be observed that, despite the presumed developments in the Nigerian economy, the country is still largely being regarded as a developing country (Onyema, 2006). More so, its industrial growth is not quite impressive. Before the emergence of formal microfinance institutions, informal microfinance activities flourished all […]

Abstract This research study investigates the impact of microfinance on entrepreneurial development of small scale enterprises in Nigeria and its global significance. Microfinance institutions world over and especially in Nigeria are identified to be one of the key players in the financial industry that have positively affected individuals, business organizations, other financial institutions, the government […]

CHAPTER ONE INTRODUCTION 1.1 Background To The Study The growth of the industrial sector of any economy is achieved through the interdependence and interrelationship among various business units. Growth has been defined as the numeric increase in the productive activities of a country. It is an increase in the amount of goods produced by all […]

ABSTRACT Various accounting system is being used by different organizations or firms to speculate and analyse their financial statue. However, for an organization to know the system of accounting they will adopt depends on the kind of transaction/business or activities such organization engaged Nigeria my country. The problem of adopting a particular accounting system especially […]

ABSTRACT The main purpose of this study is to identify, explorate and explorative the sources of funds available to the small and medium scale enterprises in Enugu State. To do this, data were collected from both primary and secondary sources. The main instrument of data collection was the questionnaire. The data were presented in tables […]

ABSTRACT This study is aimed at finding out the role of commercial banks play over the small scale industries and the problem the small scale industries encounter. This study, has been divided into five (5) chapters thus: Chapter one is the introduction sitting out the background of the study, the research highlighted that the performance […]

ABSTRACT The main purpose of this research study was to appraise the roles of effective leadership in the achievement of organization objectives, especially in the institute of management and technology, IMT Enugu, in Enugu state. This research work was conducted in  Enugu State. The area of study constitutes the institute of management and technology personnel and […]

CHAPTER ONE INTRODUCTION 1.  BACKGROUND TO THE STUDY Banking is an age-long practice with the issue of trade by barter. It was however, difficult to convince people to adopt the stress that banking should be applied to cash management. The idea of saving for the raining days, be it in cash or kind is of […]

ABSTRACT This research work as believed is another contribution to mortgage banking literature which will be very usefully particularly to future researchers on this topic and those already engaged in the banking industry. The idea behind this project research work entitled Mortgage Banks  contribution to Housing Development in Nigeria is inherent from the crucial and very […]

ABSTRACT The study is concerned with an investigation into fraud and financial Malpractices as a leading factor in Business failure – A case study of Nigerian Telecommunication Ltd (NITEL) By way of background, the study commenced with an overview of the business environments and its effects on business growth and survival. Using NITEL as a case […]

ABSTRACT This research studies performance evaluation of new product development in the banking industry from 1999 – 2004. In this research work, the researcher chooses four of the products and measures the extents to which they have been able to satisfy the customers. The products selected are, smart card, international money transfer, and educational scheme […]

CHAPTER ONE INTRODUCTION 1.1    BACKGROUND TO THE STUDY As competition between businesses geared up, if becomes imperative to turn, attention to customers needs and wants which are naturally insatiable. The marketing concept arose to challenge all other previous concept. Orjih (1998) in his book “Seminar in Banking and finance.” Concluded that marketing concept holds the key […]

CHAPTER ONE INTRODUCTION  1.0   BACKGROUND TO THE STUDY The goal of every government of nay economy is to archive equilibrium in the economic system. It is therefore important that the authorities concerned must regulate the system indirectly with policies. This necessitates that government of any country adopting certain economic policies in order to consolidate specific […]

ABSTRACT In all the development countries in the word, it was through their good implementation of monetary policy control that their monetary control and supply of money was well manage and implemented very well.  Basic on my own view I believed that the monetary authority in our country will do better to achieved the in goal […]

CHAPTER ONE INTRODUCTION 1.1     BACKGROUND TO THE STUDY Organization both profit and non-profit oriented need funds  (financial assets) for their numerous operations. That is why all organizations irrespective of their legal forms, device a means their day- to –day operations. The funds sourced are not normally kept idle by the organization rather they are either being […]

ABSTRACT The main point of this study is the role of “Central bank of Nigeria in credit supply to agricultural sector”. The project is intended to focus on the adequate of credit supply to Agricultural sector by the central bank of Nigeria’s guarantees scheme has contributed to agricultural financing and the extent the Nigeria Agricultural […]

ABSTRACT The establishment of commercial banks is not legislatively or decree compelled but should be seen as a measure to persuade the institution to take the advantage of exploiting and utilizing economic and social facilities. This study is aimed at identifying the role of commercial banks in export promotion in Nigeria, highlighting the various roles […]

ABSTRACT Revenue generation in Nigeria has played a very pivotal role ever since the importance has be widely known especially since the era of oil boom and it is infavour of this background that I was motivated to write on the topic ‘’the problem and prospects of revenue generation by the government’’ simple because the […]

ABSTRACT Fraud has been identified as the major cause of distress and unprogressive nature of most business organisation in the country.  Even though, there are intelligent people who work round the clock to fault the system; but there are more intelligent people who build on fraud check devices hence the computer. It is the aim […]

ABSTRACT The research was based on the topic “Savings mobilization for economic Development in Nigeria Banking Industry”. In carrying out this research, I examined thoroughly. The various factors, which militates severely against the effective and efficient mobilization of domestic savings, these factors were identified to range from the level of income earned of the saver. […]

ABSTRACT This research work on effective management of loans and advances in Nigerian commercial banks is aimed at guiding financial managers in the lending and credit administration of banks in the effort to effectively carry out on their functions. Secondary sources of data were the principal instruments used; the data used were presented, analysed and […]

ABSTRACT Commercial banks are profit making ventures, they are not a charitable organization and as such they share with the other business the same set of expectation concerning the health of the economy. It is in this light that they source fund from surplus economic unit and make loans available to borrowers on interest which […]

ABSTRACT With the current banking system in the country’s (Nigeria), the computer networking system has become important in the banking industry as the bank officers and customers have began to appreciate accessibility, creditability and constancy of the network system, this project discovered the importance of computer networking system, in the banking industry. However, quantitative and […]

ABSTRACT This study is an attempt to explore the immense role of the Microfinance banks in the alleviation of poverty in Nigeria. The research revealed that the rate at which rural dwellers deposit their money in their pillows rather than in microfinance banks is high. Data were collected through primary and secondary sources. As regards […]

CHAPTER ONE INTRODUCTION BACKGROUND OF THE STUDY Views about the important of money in the working of the economy vary greatly.  In particular, the means by which money affects income and output and the extent to which changes in money supply (that is money stock ) affect the economy are two issues that have given […]

CHAPTER ONE   INTRODUCTION 1.0 BACKGROUND TO THE STUDY The goal of every government of nay economy is to archive equilibrium in the economic system. It is therefore important that the authorities concerned must regulate the system indirectly with policies. This necessitates that government of any country adopting certain economic policies in order to consolidate […]

CHAPTER ONE INTRODUCTION 1.1   BACKGROUND TO THE STUDY Fraud  is the number one enemy of the business world no company is immune to it is in all works of life in government in the export trade  in sifting transacting in the banking in insurance every where special organizations have been formed to combat it and Interpol tries to […]

ABSTRACT For some years back in Nigeria, some banks have not been living up to expectations. During the free banking era, a lot of banks failed and this did not augur well for the economy. The researcher noted that bank failures had adverse effect on the economy. The study focused attention the general operations of […]

ABSTRACT Bank distress has been a predominant factor in the banking system of Nigeria since the early years of banking.  This trend became noticeable in the industry with the failure of many banks in the early 90’s and late 90’s distress saga brought about the research work the evaluation of the impact of the Nigerian deposit […]

ABSTRACT This study deals with the impact of community banking on rural development. In recent past, our rural dwellers have been finding it very difficult to save their money and other valuables in the commercial banks in urban area.  This is because of the long process involved in opening a savings account and also distance in […]

ABSTRACT This research work is handy in the study of current inflation and economic activities in Nigeria.  The inflationary hypothesis aims at finding out if there is any adequate  control of inflation in relation to economic activities in Nigeria. In this project we discuss the scopes definition of term and  limitation. We also discuss the definition of inflation […]

CHAPTER ONE   INTRODUCTION   BACKGROUND OF THE STUDY   Banks today are the largest financial institutions around the world, with branches and subsidiaries throughout the world. The services rendered by commercial banks in Nigerian cannot be over-emphasized. The banks basically in any economy are financial intermediaries that perform two main traditional functions which include […]

CHAPTER ONE INTRODUCTION 1.1     BACKGROUND TO THE STUDY Finance has been identified as one of the major factors for the development of small scale Industries in Nigeria.  For the establishment of a small scale business in Nigeria, the first factor to be considered is the availability and source of fund for setting up the industry, small scale […]

ABSTRACT The proliferation of banks in Nigerian economy resulted in cutthroat competition among banks, the phenomena in informed the decision to probe into how banks market their financial services. In other words, the focus of this work is to find out the marketing strategies adopted by banks to create awareness of their products. To customers, […]

CHAPTER ONE INTRODUCTION 1.1  BACKGROUND TO STUDY Tax can be defined as a leery, which government imposes on the income of the citizens of a state for which government makes no direct benefits to the taxpayers. It is also an impose by a state on persons who are resident or who earn income within the […]

CHAPTER ONE INTRODUCTION 1.1BACKGROUND OF THE STUDY Marketing in relation to commercial bank’s services in Nigeria has not been able to play its part or role in the banking sector for the reason that it is being regarded as mere advertisement or ordinary public relation. And so, marketing was linked to manufacturing firms, with service […]

CHAPTER ONE INTRODUCTION 1.1   BACKGROUND OF TH STUDY Central bank of Nigeria is the apex financial institution in Nigeria charged with the responsibility of maintaining fiscal and monetary. Stability in the economy. The CBN has its headquarters in Abuja (F.C.T) with some zonal offices in Lagos, Kaduna, Enugu and Ibadan. It is located in Enugu zone […]

CHAPTER ONE  INTRODUCTION 1.1     BACKGROUND TO THE STUDY In Nigeria and in other developing countries like the problem of credit extension to the rural dwellers who cannot afford the much needed collateral being demanded by most financial institution has been such a persistent migraine case, that government after government have been making persistent efforts to remedy […]

CHAPTER ONE INTRODUCTION The central bank of Nigeria announced a new capital requirement for Nigeria banks of 25 billion Naira (about US & 181milion)  this reflects an increase of from its previous 2billion Naira (Us & 14.5 million) The banks governor has explained that by this he plans to encourage merger and acquisition among the 89 […]

CHAPTER ONE INTRODUCTION The banking industry is yet in its formative stage in Nigeria.  No country whether developed  or developing an afford to over look the directions its banking institution live in their development especial when we consider the unique position of the industry in the pace and direction of economic growth of the nature.  There arise a […]

CHAPTER ONE INTRODUCTION 1.1  BACKGROUND OF THE STUDY It has been widely believed that every nation, irrespective of its status in the global economy aspires a major goal and enhances the economic well being of its citizens within it’s area of jurisdiction.  The nations goal can only be achieved through economic growth and development, which […]

ABSTRACT The study focused on the small scale enterprise and economic development of Nigeria. Along the line, problems hindering the expansion of small scale enterprises in Enugu State were identified. For guidance on the study, the research formulated hypothesis based on which questions where designed. The purposes of the study was stated, statement of problems […]

CHAPTER ONE INTRODUCTION 1.1   BACKGROUND TO THE STUDY Finance has been identified as one of the major factors for the development of small scale Industries in Nigeria.  For the establishment of a small scale business in Nigeria, the first factor to be considered is the availability and source of fund for setting up the industry, small […]

ABSTRACT This research work titled adoption and implementation of International Financial Reporting Standard (IFRS) Issues and challenges on the Nigeria economy. The researcher examined the relationship between IFRS Adoption and gross domestic product of Nigeria. Evaluated the effect of IFRS disclosure requirement on the National income of Nigeria.  Determine the impact of IFRS Adoption on the […]

ABSTRACT The study focused on the contributions of commercial banks to economic growth of Nigeria. The specific objectives of the study include: to examined the effect of commercial bank loans on the gross domestic product, to ascertain relationship between commercial bank and total revenue in Nigeria, to determine the correlation between commercial bank and total […]

ABSTRACT The central tenet of banking sector consolidation was to develop a strong, reliable and diversified banking sector that is capable of playing effective developmental roles in the economy, such as funding of small and medium scale enterprises and becoming a competent and competitive player in the African regional and global financial system. In essence, […]

ABSTRACT This work examines the relationship between financial development and industrial growth in Nigeria. It focuses on the impact of stock market and bank deepening variables such as market capitalization, value traded, turnover ratio referred to as Stock Market Development SMD in the study as well as Bank Credit to Private Sector (BCP) to capture bank deepening […]

CHAPTER ONE INTRODUCTION 1.1    BACKGROUND TO THE STUDY In the past decade business environment undergoes a number of significant changes. A great evolution has taken place in the management operation and their responsibilities on meeting these dynamic changes. Financial statements are formulated by legal and regularized institutions within a country and also globally. The […]

CHAPTER ONE INTRODUCTION 1.1    BACKGROUND TO THE STUDY In the awake of financial crises in late 1990s, the international community emphasized the major role that the observance of international standards and codes of best practices can play in strengthen national and international financial systems. The international community called for the preparation of reports in […]

CHAPTER ONE INTRODUCTION 1.1   BACKGROUND TO THE STUDY The bank is committed to the principle of best practice in corporate governance which aims at ensuring integrity, openness, credibility, transparency and accountability in all facets of its business, Annual Report (Zenith, 2009). Corporate Governance is the process by which a board of directors through its management […]

CHAPTER ONE INTRODUCTION 1.1   BACKGROUND TO STUDY There has been renewed interest in the corporate governance practices of modern corporations since 2001, particularly due to the high profile collapses of a number of large U.S firms such as Enron Corporation and World Com. the existence of corporate governance is as long as entities exist. Corporate […]

CHAPTER ONE INTRODUCTION 1.1   BACKGROUND OF THE STUDY The concept of auditing derived its origin from the need of some system of checks upon persons, whose business was to record the receipt and payment of money on behalf of others. In the early stage of civilization, the method of accounting were so crude and the […]

CHAPTER ONE INTRODUCTION 1.1  BACKGROUND TO THE STUDY Goal clarity can be defined as a clear objective. In essence it can be define as one’s ability to set and reach specific goals. The important part of this definition is the word specific. A very broad or general goal won’t help drive you to successes. If […]

CHAPTER ONE INTRODUCTION 1.1 BACKGROUND TO THE STUDY The nature and scope of responsibility has changed over time. The concept of Corporate Social Responsibility is a relatively new one. The phrase has only been used since the 1960s. But, while the economic, legal, ethical and discretionary expectations placed on organizations may differ, it is probably […]

CHAPTER ONE INTRODUCTION 1.1   BACKGROUND INFORMATION Corporate organization such as limited companies distribute financial information to stakeholders both to shareholders and other financial parties having financial interest in business, by way of annual reports and accounts. This action in turn tends to produce pertinent information package with beneficial content to management, government and the general […]

CHAPTER ONE INTRODUCTION 1.1    BACKGROUND TO THE STUDY Couple of years back, what is now known as International Financial Reporting Standard (IFRS) witnessed worldwide spread debate. However, today scholars and researchers are devoting significant time and interest on the subject matter, this can be traced to the demands of globalization. According to Erahan and […]

CHAPTER ONE 1.1     INTRODUCTION Auditing as a profession is carried out by an accountant in public practice. Accounting is a profession; Professions have certain characteristics including ethical codes and rules of conducts. Hence, professional conduct is frequently found in auditing examination, as examiners see auditing papers as a suitable vehicle for examining ethics, even when […]