This project “pension scandal in Nigeria, its impact public fund management”. A case study of Nigeria pension commission. The objective of this study was generally set towards ascertaining the impact of pension scandals in public fund management. The research reviewed the literature works done by others authors in the process of this… Continue Reading
An internal control system is the process that can be use to provide reasonable assurance that the units goals and objectives will be achieved. It is also the management of business risks and is a dynamic process that changes as personnel and circumstance change. The impact of a good internal control system on the financial management of… Continue Reading
This study titled” Central Bank of Nigeria Cashless Policy and Nigeria Economy (A study of CBN Enugu) intends to drive development and modernization our payment system in line with Nigeria’s vision 2020. The study also intends to investigate whether the efficient and modern payment system is positively correlated with economic… Continue Reading
This study evaluated the impact of International Public Sector Accounting Standard (IPSAS) on the accountability of public fund in Nigeria which results in reliability, credibility and integrity of financial reporting in public sector organization in Nigeria. The purpose of this study is to ascertain the impact of IPSAS on reliability,… Continue Reading
CHAPTER ONE 1.0 INTRODUCTION 1.1 BACKGROUND OF STUDY According to Oxford Learners Dictionary, Organization can be said to be a group of people who form a business, club etc. together in order to achieve a particular aim. It can also mean two or more people getting together for a purpose. In getting together, they decide to interact with… Continue Reading
This research is on the challenges of cost benefit analysis in a computerized Accounting System. The purpose of this study is to enquire into the viability or other wise of computerized accounting Systems, with particularly reference to coca-cola Bottling Company, Enugu. The objective of the study is to ascertain if the introduction… Continue Reading
This term paper was tailored at designing bank lending policies and recovery procedures in Nigeria. The piece of work looked into bank services and the rules that guide their monetary policies. Research was carried out on ways of improving bank lending policies and good measures on how money could… Continue Reading
This research work is meant to critically appraise the concept of financial control approaches in Nigeria local government system focusing on Enugu State local Government. The researcher used both primary and secondary methods of data collected through. a. Questionnaire administration b. Oral… Continue Reading
Fraud in the Nigerian banking institution in seen by people as an enemy, moreover on their own assets even when they themselves are cleaver fraudsters or dupes on their people. It exists in different sectors of our nations economy’s education, Agriculture , Mining, Production Banking. The researcher has systematically expository and… Continue Reading
The usefulness of budgeting, as a management tool cannot be over emphasized. A good budgeting system could aid management in decision-making, performing the controlling and planning functions. It does seem that this very important implement of work is not efficiently used by many mangers, especially those in the… Continue Reading
CHAPTER ONE INTRODUCTION 1.1Background of the study An efficient financial system is essential for building a sustained economic growth and an open vibrant economic system. Countries with well-developed financial institutions tend to grow faster; especially the size of the banking… Continue Reading
A BSTRACT This study was to examine and find out the role of auditing on management’s control success with a particular reference to the Department of Audit, Ministry of Finance, Uyo, Akwa Ibom State. To achieve this objective, four research questions and three research hypotheses were formulated to guide the researcher study. The data collected… Continue Reading
A BSTRACT External auditors occupy a unique position in the business community when they perform an audit for clients. The auditors are called upon to attest to financial statements and to safeguard the interest of various parties. However, in recent years the audit practice because of several scandals has been undermined. Although evidence of… Continue Reading
Tax planning exploits both opportunity and loopholes in government tax policies and often involves the use of legal and professional arrangements, wherein organizations shift the burden of tax within the statutorily required limit, some of the arrangements include altering the information content of the taxable income which may distort… Continue Reading
bstract Share price is a reflection of a company’s performance and investors’ expectations about the future prospects of the firm. This study therefore investigates the determinants of deposit money banks’ share performance on the Nigerian stock market between 2005 and 2014. This was with a view to providing empirical analysis of the… Continue Reading
This study seeks to establish the relationship between Ethical Thoughts in Accounting and Accounting Practice, the objective is to specifically determine the extent to which principles in ethical standards such asIntegrity, Independence, Confidentiality, Professional Competence as well asObjectivity affect accounting practice.The method… Continue Reading
This research investigates whether firms’ financial value (FFV) enhances web-based environmental disclosure (WED). This study is very fundamental because it presents some of the first empirically tested evidence of the effects of FFV on WED employing all the firms on the Nigeria Stock Exchange (NSE). The findings of the study indicate… Continue Reading
A BSTRACT There is an increased awareness of the impact of organizational activities on the environment. Companies are facing pressures to demonstrate responsibility towards the environment; in responding to these pressures companies make disclosures on environmental impact of their activities. This studyaimed at using a disclosure index… Continue Reading
This study assessed the impact of ownership structure on voluntary disclosure of information in the Nigerian listed industrial goods companies for the period of ten (10) years 2004 to 2013. Thirteen companies out of twenty three companies were selected based on pre-determined criteria. The data for the study were collected from annual… Continue Reading
A BSTRACT Recent reports have traced bank failures across the country to rising “toxic assets” in commercial banks’ loan portfolio. Poor credit appraisal techniques that have seen credit exposures turn bad, no doubt, largely accounts for this rising level of non-performing loans . This development not only threatens the viability and… Continue Reading
This study examined the factors influencing auditor independence in Nigeria using qualitative approach. Primary data were employed for the study. A total of 350 copies of questionnaire were personally administered to Chief Accountants/Preparers of Financial Statement, Financial Analysts and Statutory auditors of listed companies in… Continue Reading
A BSTRACT The broad objective of this contribution is to investigate which firm-specific characteristics impact on effective tax rates. In addition, the study provides an insight into how corporate governance helps to moderate the conflict of interest between resource owners and management in the area of effective tax planning Leaning on the… Continue Reading
Abstrac t This study is aimed at examining the impact of Corporate Governance on the performance of banks in Nigeria, attention was given to Zenith Bank as case study.The board composition and CEO duality has been identified as one of the problems that have significant effect on the bank’s performance. Corporate governance mechanisms used to… Continue Reading
CHAPTER ONE INTRODUCTION 1.1 Background of the study In banking, security is paramount to protect depositors’ funds. It is in the light of this that the Central Bank of Nigeria (CBN), through the Bankers’ Committee, Deposit Money Banks and Nigeria Interbank-Settlement… Continue Reading
In all business enterprise effective implementation of organizational policies and procedure is very important and can never be over emphasized and to achieve this goal, target and objective is beckoned the design of managers who do not sit there as a ceremonial heads rather they have role of implementing the organic functions… Continue Reading