DETERMINANTS OF CORPORATE TAX AGGRESSIVENESS IN NIGERIA MANUFACTURING SECTOR ABSTRACT The broad objective of this research paper was to investigate the determinants of corporate tax aggressiveness in Nigeria manufacturing sectors. The specific objectives were: to investigate if there is any significant relationship between tax aggressiveness and… Continue Reading
ABSTRACT The broad objective of this study is to examine the effect of corporate social responsibility and firm performance. The specific objectives are to examine the impact of corporate social responsibility and firm performance, identify the relationship between executive compensation and… Continue Reading
EFFECT OF AUDIT ROTATION AND AUDIT COMMITTEE ON THE QUALITY OF FINANCIAL REPORTING ABSTRACT The major objective of the study is to examine the impact of audit committee to financial reporting in Nigeria, using some Nigerian quoted companies. However, the specific objectives are to: Find out whether audit committee has any significant relationship… Continue Reading
CHAPTER ONE INTRODUCTION Background of The Study Timeliness is a fundamental characteristic of the financial reporting of information to agents and users to enable them to make informed decisions about an entity. Information potentially loses relevance with age and extended delays in the… Continue Reading
ABSTRACT The objective of this study is to investigate the impact of audit tenure on audit quality in Nigeria. The study adopted the three widely used binary regression models. The difference in this model is based on the type of probability distribution they assume.Logistic binary regression follows a cumulative… Continue Reading
ABSTRACT The study examined the effect of firm characteristics on creative accounting in Nigerian Quoted companies. Creative accounting is the use of accounting knowledge to influence the reported figures, while remaining within the jurisdiction of accounting rules and laws… Continue Reading
ABSTRACT This study investigates the value relevance of financial accounting information in the Nigerian capital market. The objective of the study is basically to ascertain if there exist a relationship (positive or negative) between publicly available financial… Continue Reading
CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY Taxation has ever been an important policy field throughout history and will stay a crucial aspect in future policies since it creates the basis for the state to work. Tax can be defined as a compulsory levy paid out of the profit or income of an individual,… Continue Reading
TABLE OF CONTENT CHAPTER ONE INTRODUCTION 1.1 Background to the Study 1.2 Statement of Research Problem 1.3 Research Objectives 1.4 Research Hypotheses 1.5 Significance of the Study 1.6 Scope of the Study 1.7 Limitations of the Study CHAPTER TWO REVIEW OF LITERATURE 2.1 Introduction 2.2… Continue Reading
ABSTRACT This study examined fraud control measures in the public sector. In order to actualize the objectives of the study, various literature and theoretical pissues were discussed. The instrument used for the purpose of this research was gathered through primary and secondary sources. The… Continue Reading
ABSTRACT This study examined globalization and the financial market. In order to actualize the objectives of the study, various literature and theoretical issues were discussed. The instrument used for the purpose of this research was gathered through primary and secondary sources. The primary source is… Continue Reading
ABSTRACT This study examined government financial regulation compliance in the public enterprises. In order to actualize the objectives of the study, various literature and theoretical issues were discussed. The instrument used for the purpose of this research was… Continue Reading
ABSTRACT This study is motivated by a desire to examine the human capital reporting and corporate value among Nigerian banks. In light of the empirical review and other discussions, a number of questions arose as to whether there is positive relationship between human capital and… Continue Reading
ABSTRACT This study was carried out with the aim of examining human capital reporting and the Nigerian companies. In order to actualize the objectives of the study, various literature and theoretical issues were discussed. The instrument used for the purpose of this research was gathered through… Continue Reading
TABLE OF CONTENTS CHAPTER ONE: INTRODUCTION Background to the study Statement of the research problem Objectives of the study Research hypotheses Scope of the study Significance of the study Limitation of the study Organization of the study Operational definition of terms… Continue Reading
ABSTRACT This study was carried out with the aim of appraising the impact of cashflow policy to an organizational success. In order to actualize the objectives of the study, various literature and theoretical issues were discussed. The instrument used for the purpose of this research was… Continue Reading
ABSTRACT This study is motivated by a desire to examine IFRS Adoption: The Role of Network Effect and Legal System. In light of the empirical review and other discussions, a number of questions arose as to whether there is relationship between adoption of IFRS and network effects and… Continue Reading
ABSTRACT With the emergence of agency theory in the 70s, there has been a general consensus among researchers that agency cost exists and manifest in diverse forms. In the study, we examine, the association between agency cost and business fluctuations. Agency cost is measured in two dimensions, its… Continue Reading
(USING EDO STATE AS A CASE STUDY) ABSTRACT The study examined amongst other things the efficiency of public sector audit, the adequacy of audit at enhancing accountability and the relevance of accountability to promoting public sector operation. This study was carried out in line with existing… Continue Reading
ABSTRACT This study was carried out with the aim of appraising the impact of information technology in auditing profession. In order to actualize the objectives of the study, various literature and theoretical issues were discussed. The instrument used for the purpose of this research was… Continue Reading
ABSTRACT This study was carried out with the aim of appraising the financial control and public sector. In order to actualize the objectives of the study, a sample of 100 respondents were randomly selected. In this study, various literature and theoretical issues were discussed. The instrument used for the… Continue Reading
ABSTRACT The focal point of this work is on how forensic accounting could aid fraud detection and prevention when incorporated into the mainstream of Nigeria business environment. Review of relevant literature were carried out in order to gain deeper insight and understanding of the subject… Continue Reading
ABSTRACT This study examined financial information as a tool for management decision making. In order to actualize the objectives of the study, various literature and theoretical issues were discussed. The instrument used for the purpose of this research was gathered through primary… Continue Reading
ABSTRACT This study examined financial crimes of small scale enterprise in Benin City: Perspective of the Entrepreneur. In order to actualize the objectives of the study, various literature and theoretical issues were discussed. The instrument used for the… Continue Reading
ABSTRACT This study is motivated by a desire to examine factors influencing the investment decisions of financial manager. In light of the empirical review and other discussions, a number of questions arose as to whether economic factors influence the investment decisions of… Continue Reading