1. QUALITATIVE ANALYSIS OF FACTORS INFLUENCING AUDITOR INDEPENDENCE IN NIGERIA
Background to the study
Auditor independence refers to the ability of the external auditor to act with integrity and impartiality during his/her auditing functions. According to the Indonesian Accounting Association (2010), auditor independence is an ex...
2. THE ROLE OF THE FORENSIC ACCOUNTANT IN FRAUD DETECTION IN NIGERIA
Background to the Study
The trend and the volume are increasing on a daily basis and all levels of the society are involved. The rich, the poor, the young and the elderly, the male and female all are neck deep in fraud and fraud related activities that say a lot about...
3. THE IMPACT OF TRIPLY ENTRY ACCOUNTING SYSTEM ON FINANCIAL REPORTING
ABSTRACT
The research proffers an assessment of the impact of triple entry accounting system on financial reporting, a study of bitcoins. It analyses triple entry accounting system and financial accounting, its functions and significance. The resear...
4. THE PROBLEM OF TEACHING AND LEARNING ACCOUNTING IN NIGERIA UNIVERSITIES
OVERVIEW OF THE STUDY
Accounting as one of the subjects in business education, has functions of developing in individuals, skills, knowledge, attitudes and values towards solving problems and towards satisfaction of real needs in life. Accounting is a very important branch...
5. THE ROLES OF ACCOUNTING FIRMS IN MONEY LAUNDERING IN NIGERIA (CASE STUDY OF ACCOUNTING FIRMS IN NIGERIA)
Abstract
Most accounting firms in their pursuit for higher financial rewards, promotions and status, practices such as corruption and money laundering, seem to be crafted and sanctioned by highly paid executives at senior levels in organisational structures. In an envir...
6. THE ROLE OF CHARTERED ACCOUNTANT IN THE FORMATION, ACQUISITION AND LIQUIDATION OF COMPANIES
STATEMENT OF PROBLEMS
Peter Langard stated that the most proprietors of small businesses look upon the statutory audit as an imposition and do not feel that th...
7. THE AUDIT EXPECTATION GAP IN NIGERIA
ABSTRACT
The purpose of this study is to highlight factors contributing to the audit expectation gap in Nigeria. The audit expectation gap is the difference in perception between auditors and users of audited financial statements concerning the nature of auditing. Unfortunately, there h...
