ABSTRACT This study was carried out with the aim of examining Auditors’ Perception of the Adoption of International Financial Reporting Standard in Nigeria. In order to actualize the objectives of the study, various literature and theoretical issues were… Continue Reading
ABSTRACT The integrity of auditors in Nigeria has been frequently cautioned. The way at which Nigerian auditors secure their audit assignments and the rate at which they lobby for auditing jobs put their independence in jeopardy. Even though recognized professional accounting… Continue Reading
ABSTRACT This study is motivated by a desire to examine the auditor independence and firm performance. In light of the empirical review and other discussions, a number of questions arose as to whether there is a significant relationship between auditor independence and firm performance. Using the Ordinary… Continue Reading
ABSTRACT Controversies have trailed the credibility of financial statements prepared by management of companies. More worrisome is the collapse of banks in Nigeria months after such banks have been issued a clean bill of health. A financial statement is supposed to reflect a company’s true financial position… Continue Reading
ABSTRACT This study is motivated by the desire to examine the auditor tenure and auditor independence in Nigeria. In light of the empirical review and other discussions, a number of questions arose as to whether there is positive relationship between audit fee, audit committee and auditor… Continue Reading
ABSTRACT This study examined the relationship between auditor independence, board characteristics and form performance. The study made use of secondary data of thirty four companies obtained from the Nigerian stock exchange. The study found a positive relationship between firm size… Continue Reading
ABSTRACT This study is motivated by a desire to examine the auditor independence and bank failure. In light of the empirical review and other discussions, a number of questions arose as to whether there is a significant relationship between auditor independence, audit tenure, audit fee and bank failure. Using… Continue Reading
ABSTRACT This study is motivated by a desire to examine the relationship between auditor independence and audit quality. A sample of five banks listed in the Nigeria Stock Exchange was selected as the sample size covering the period of 2004 – 2009 financial years. In light of the empirical review… Continue Reading
TABLE OF CONTENTS CHAPTER ONE: INTRODUCTION Background of the Study Statement of the Research Problems The Research Objectives The Research Hypothesis The Scope of the Study Significance of the Study Limitation of the Study References CHAPTER TWO: LITERATURE REVIEW Introduction Definition of… Continue Reading
TABLE OF CONTENTS CHAPTER ONE: INTRODUCTION Background to the Study Statement of the Research Problem Objectives of the Study Hypotheses of the Study Scope of the Study Significance of the Study 1.7 Methodology References CHAPTER TWO: LITERATURE REVIEW Introduction Audit Tenure:… Continue Reading
ABSTRACT This study examines the impact of tax on government expenditure and economy growth in Nigeria. In the light of the empirical review and other discussions, a number of questions arose as to whether there is significant relationship between total tax revenue and… Continue Reading
IMPEDIMENT TO THE ADOPTION OF INTERNATIONAL FINANCIAL REPORTING STANDARD IN THE OIL AND GAS INDUSTRY IN NIGERIA ABSTRACT This study is motivated by a desire to examine impediment to adoption of international financial reporting standard in the Oil and Gas Industry. In light of the empirical review and other discussions, a number of questions arose… Continue Reading
ABSTRACT This study examines, whether financial participants differently assess the financial information uncertainty associated with income smoothing depending on the degree with which income have been smoothed. Hypothesis using annual financial reports of one hundred and ten (110)… Continue Reading
ABSTRACT This study was carried out to ascertain the contribution of indirect tax to economic growth in Nigeria. Five hypotheses were postulated for the study. The hypotheses were to find out the relationship between various types of indirect taxes and economic growth. The scope of the study covered the… Continue Reading
INFLATION AND ACCOUNTING INFORMATION: AN EMPIRICAL ANALYSIS ABSTRACT This study was centered on inflation and accounting information: An empirical analysis. The objectives of the study basically are to find out the level of accounting information and inflation, its adoption and implementation in policy formulation, how effective accounting… Continue Reading
ABSTRACT This study is motivated by a desire to examine the intangible asset disclosure and firm value in Nigeria. In light of the empirical review and other discussions, a number of questions arose as to whether there is positive relationship between intangible asset and firm value. Using the… Continue Reading
ABSTRACT This study is motivated by a desire to examine internal audit structure and perceived financial statement fraud. In light of the empirical review and other discussions, a number of questions arose as to whether users perceived greater financial statement fraud prevention… Continue Reading
ABSTRACT This study examined the relationship between internal auditing and external audit fees in Nigeria. This study made use of secondary data obtained from annual reports of publicly quoted companies in the Nigeria stock exchange. The regression method (OLS) and the correlation… Continue Reading
TABLE OF CONTENTS CHAPTER ONE: INTRODUCTION Background of the Study Statement of the Research Problem Research Questions Research Objectives Research Hypotheses Scope of the Study Significance of the Study Limitation of the Study References CHAPTER TWO: LITERATURE REVIEW 2.0… Continue Reading
ABSTRACT This study is motivated by a desire to examine international financial reporting standard and the quality of financial reporting in Nigeria. In light of the empirical review and other discussions, a number of questions arose as to whether there is… Continue Reading
ABSTRACT This study examined international financial reporting standards and impact in financial reporting in Nigeria. In light of the empirical review and other discussions, a number of questions arose as to whether leverage exerts significant influence on… Continue Reading
INVESTORS ATTITUDE TOWARDS THE ACCEPTANCE OF INTERNATIONAL FINANCIAL REPORTING STANDARDS IN NIGERIA ABSTRACT This study was carried out to ascertain Investors attitude towards the acceptance of International Financial Reporting Standards in Nigeria. Four hypotheses were postulated for the study. The hypotheses were to find out the attitude of… Continue Reading
INVESTORS ATTITUDE TOWARDS THE ACCEPTANCE OF INTERNATIONAL FINANCIAL REPORTING STANDARDS IN NIGERIA ABSTRACT This study was carried out to ascertain Investors attitude towards the acceptance of International Financial Reporting Standards in Nigeria. Four hypotheses were postulated for the study. The hypotheses were to find out the attitude of… Continue Reading
ABSTRACT This study was centered on Managers Perception of the Consequences of Auditors Tenure on Auditors Independence. The objective of the study was basically to find out if there is a relationship between auditors tenure and auditors independence, if… Continue Reading
ABSTRACT The global focus on mergers and acquisition in recent time demonstrated that the twin-concept is essential ingredients for business survival and by extension success. Mergers and acquisition has accounted for the most controversial and dramatic… Continue Reading