DETERMINANTS OF PERSONAL INCOME TAX COMPLIANCE ABSTRACT This project work attempts to find out the determinant of personal income tax compliance in Nigeria. For decades, tax researchers have investigated why some people pay taxes and others do not. This project have identified characteristics of non compliant tax payers and factors that motivate… Continue Reading
ABSTRACT This study examined the impact of direct tax on foreign direct investment in Nigeria within the period of 1990 to 2017. The long run stability of the variable was tested and it was found that the data were stationary and co integrated. An error correction test was performed to detect the speed of… Continue Reading
EFFECTIVENESS OF INCOME TAX FOR HIGHER REVENUE GENERATION IN NIGERIA 2000 to 2011 ABSTACT The study empirically examines the relationship between income tax and its impact on total revenue. In line with the objectives of this study, secondary data were obtained from central bank of Nigeria statistical bulletin and Federal Inland Revenue Service… Continue Reading
ABSTRACT The study investigates the effects of company attributes on audit quality. A regression model was used to analyse the existence of significant relationship or otherwise between the dependent and independent variables. The ordinary least regression methodology was utilized in analyzing the… Continue Reading
CHAPTER ONE : INTRODUCTION The origin of Auditing is as old as the existence of the human society which is accompanied by the development of system of accounting. Although the ancient history of auditing has sparse documentation, its existence had been traced from the records of the Mesopotamian… Continue Reading
ABSTRACT In this study we investigated the determinants of dividend cut of selected non-financial companies in Nigeria. To carry out this study a more recent data for the period 2012 – 2014 was reviewed and a model with the necessary variables constructed. For seeking out the dividend cut relationship… Continue Reading
CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF STUDY Banks as financial institution are associated with some degree of risk, that is to say that risk and banks are interwoven they cannot be separated. Banks have always engaged in risk taking through… Continue Reading
CHAPTER ONE 1.1 BACKGROUND OF STUDY A chartered accountant is a qualified number of the institute of Chartered Accountant of Nigeria (ICAN), a body established by the Act of Parliament No. 15, of 1965, with a primary objective… Continue Reading
ABSTRACT The study analyses the risk management framework of Nigerian banks taking First Bank of Nigeria Plc as a case study. Risk is a fact of life that requires management and/or mitigation in evading its adverse effect in banking operations and practices in… Continue Reading
CHAPTER ONE INTRODUCTION 1.1 Background of the study The audit fee to the remuneration for audit services by the external auditor that is directly associated with the audit function. It may be distinguished from non audit fee which relates to payment for other services other than that related to… Continue Reading
ABSTRACT This study was conducted to examine the relationship between audit fee, auditors tenure and audit independence. This study made use of secondary date of quoted on the Nigeria Stock Exchange. Co- integration regression technique was used to test the hypothesis of the study. The study found a… Continue Reading
CHAPTER ONE INTRODUCTION Background of the Study “Financial reporting is the manner of communicating data on the activities of the organization to the users of accounting data; and the quality of financial reporting is a feature of the excellent of… Continue Reading
ABSTRACT This study investigated the tax system in Nigeria in relation to growth. The specific objectives include; to examine the relationship between state government tax revenue and Economic growth, to examine the relationship between Local government tax revenue and Economic growth and… Continue Reading
CHAPTER ONE INTRODUCTION BACKGROUND OF THE STUDY There are various financial markets which are institutional arrangements that facilitate the intermediation of fund in an economy. The financial market is segmented into two (i) the money market which also deals in short-term fund… Continue Reading
THE IMPACT OF IFRSS AND FINANCIAL REPORTING QUALITY IN NIGERIA BANKS Abstract This study examined and assesses post implementation challenges of IFRS in Nigeria banking industry, Provide measures for ameliorating the challenges confronting implementation of IFRS. Specifically, this study is designed to: to examine whether the International… Continue Reading
CHAPTER ONE 1.1 INTRODUCTION Audit is a key contributor to financial stability and to re-establishing trust and market confidence. Auditors are entrusted by law with conducting statutory audits and fulfil an important role in offering an opinion(reasonable… Continue Reading
CHAPTER ONE INTRODUCTION 1.1 BACKGROUND TO THE STUDY The driving force of any developing economy is the public and the private sector which are considered the two most important and vital sector in developing any economy. These two sectors of the economy though similar in most… Continue Reading
ABSTRACT This study examined the determinants of personal income tax compliance in Nigeria. Questionnaires were administered to generate the necessary primary data, which were analysed descriptively. A total of eight-four questionnaires were administered to tax payers in Benin City. The… Continue Reading
ABSTRACT Following the high spate of corporate failures and collapses, the issue of corporate g o vernance practice has generated a lot of concern to governance. This research work was undertaken to examine critically the practice of corporate governance in the banking industry. In chapter one,… Continue Reading
ABSTRACT This study focused on examining the relationship between corporate governance and environmental disclosure in Nigeria. The main objective of this study is to investigate the impact of corporate governance on environmental disclosures of organization specifically examining some corporate… Continue Reading
CHAPTER ONE INTRODUCTION Background to the Study The quality of decisions that users can make is largely dependent on the quality of information available to them. This information can be quantitative (financial) or qualitative (non-financial) both of which require a reasonable level… Continue Reading
CHAPTER ONE INTRODUCTION 1.1 Background of the study The issue of employee and management fraud, money laundering and other financial crimes in business and government organisations has made the application and practice of forensic accounting a necessity and mandatory.… Continue Reading
CHAPTER ONE INTRODUCTION BACKGROUND OF THE STUDY According to Ilaoya (2005), financial reports are the means of communicating to interested parties, information on the resources, obligation and performance of the business entity. These are described as the end product of… Continue Reading
CHAPTER ONE INTRODUCTION 1.1 BACKGORUND TO THE STUDY The spate of corporate failures in recent times has instituted the need for serious examination and investigation of their causes and possible solution. This helped foster the need for a committee to critically and thoroughly oversee… Continue Reading
ABSTRACT The main objective of this study is to evaluate the operations of accounting information system in firms. The data used for the study are obtained from both primary and secondary sources. The primary source involved the use of a well structured questionnaire. The… Continue Reading