1. A STUDY ON THE ADOPTION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS AND EARNINGS MANAGEMENT IN QUOTED MANUFACTURING COMPANIES IN NIGERIA
Background to the study
The review of information contained in the business's accounting reports can provide a picture of how well the firm has fared. Managers owe it to various stakeholders, particularly investors, to generate accounting reports th...
2. AN ASSESSMENT OF FINANCIAL STATEMENT AND ITS USEFULNESS IN ASSESSING THE PERFORMANCE OF AN ORGANIZATION
Background Of Study
A farmer who planted corps expects results, just as a student who waits for an exam does. The same may be said for an investor. The farmer may be informed of the outcome in the form of a bountiful crop. A pupil would normally be satisfied with a resu...
3. AN EVALUATION OF ACCOUNTING AND ITS PROBLEMS IN SMALL AND MEDIUM SIZE INDUSTRIES
BACKGROUND OF THE STUDY
The interdependence of businesses is a core element of modern economic life. No contemporary firm is self-contained. There is no question that small and medium-sized businesses are the true foundation of a country's economy....
4. AN INVESTIGATION OF GOVERNMENT ACCOUNTING INFORMATION SYSTEM TOWARD FRAUD PREVENTION AND CONTROL IN NIGERIA
Background of the study
According to Amidu, John, and Joshua (2011), accounting is important to the success or failure of modern business organizations. Systems are in responsible of recording, analyzing, monitoring, and assessing commercial companies&#...
5. FINANCIAL RECORD KEEPING AND CHALLENGES IN MICRO FINANCE BANKS
BACKGROUND TO THE STUDY
Micro-finance is the supply of loans, savings, and other basic financial services to the poor. People living in poverty, like everyone else, need a diverse range of financial instruments to run their business, build assets, stabi...
6. THE ACCOUNTING INFORMATION AS A TOOL FOR MANAGEMENT DECISION-MAKING
BACKGROUND OF STUDY
The owner of a business naturally wishes to run his business as efficiently as possible. One of...
7. THE ACCOUNTING INFORMATION AS A TOOL FOR MANAGEMENT DECISION-MAKING
BACKGROUND OF STUDY
The owner of a business naturally wishes to run his business as efficiently as possible (Emma, 2010). One of the pur...
8. VALUE RELEVANCE OF ACCOUNTING INFORMATION OF LISTED INDUSTRIAL GOODS FIRMS IN NIGERIA
Background to the Study
Accounting is regarded as the language of business used by corporate firms in communicating their financial positions to their users through the publication of annual financial statements containing the required financial account...
9. CONFLICT OF INTEREST AND THE AUDITOR INDEPENDENCE
Background to the Study
Conflict of interest and auditor’s independence are two concepts that must be considered properly in this project work. If there is any way auditors’ conflict of interest affects his independence.
To start w...
10. FORENSIC ACCOUNTING AND AUDIT AS A PANACEA FOR PREVENTING CORPORATE FRAUD IN NIGERIA
ABSTRACT
This study was carried out to examine Forensic Accounting And Audit As a Panacea For Preventing Corporate Fraud In Nigeria using First Bank Plc, Ikeja, Lagos State as a case study. Specifically, the study aimed at finding out if the i...
11. EFFECT OF CREATIVE ACCOUNTING ON STAKEHOLDER’S WEALTH
ABSTRACT
This study is motivated by the existence of a deficiency in the financial reporting system in Nigeria, which is the act of creative accounting. The rate at which financial statements of various Nigerian companies are being manipulated is increa...
12. THE IMPACT OF ACCOUNTING INFORMATION ON THE PERFORMANCE OF NON PROFIT MAKING ORGANIZATIONS IN OSOGBO
Background of the study
The word non-profit making organizations explained that the organizations are not established for the purpose of making profits. Non-profit making organizations such as clubs, societies, charitable organizations and social organi...
13. ACCOUNTING INFORMATION AND PERFORMANCE OF FINANCIAL INSTITUTIONS IN THE 21ST CENTURY BUSINESS ENVIRONMENT IN NIGERIA
BACKGROUND OF STUDY
Accounting is, at its core, a measurement and communication process that is utilized to report on the activity of organizations seeking both profit and non-profit seeking outcomes. In a nutshell, it refers to the academic discipline...
14. APPRAISAL OF EXPENDITURE CONTROL IN GOVERNMENT
Background to the study
Expenditure control, often known as cost control, is an essential component of every organization's management control process. This procedure is critical for every organization, whether for profit or not for profit. Thus, a...
15. EFFECT OF IFRS ADOPTION ON SMALL AND MEDIUM SCALE ENTERPRISE IN NIGERIA ( A STUDY OF FRIESLAND CAMPINA WAMCO NIG PLC, SANA)
BACKGROUND OF THE STUDY
The globalization of economic activities has resulted in an increased demand for high quality, internationally comparable financial information that will guide companies and investors operating beyond borders. The Internatio...
16. THE CHANGES IN ACCOUNTING STANDARDS AND ITS IMPACT ON FINANCIAL STATEMENT
Abstract
The project is a comprehensive study of the changes in Accounting standard, the impact on financial statement with a study of Guiness Nigeria Plc Benin Branch, Edo state. This project is aimed at determining the impact of Accounting standard on the users of fin...
17. THE IMPACT OF THE ADOPTION OF INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARD (IPSAS) ON THE QUALITY OF PUBLIC SECTOR ACCOUNTING IN NIGERIA
ABSTRACT
The development of any accounting system requires consideration of the underlying purpose of that system. In Nigeria, government accounting processes have been conducted within the general framework of the principles of fund ac...
18. THE IMPACT OF THE ADOPTION OF INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARD (IPSAS) ON THE QUALITY OF PUBLIC SECTOR ACCOUNTING IN NIGERIA
ABSTRACT
The development of any accounting system requires consideration of the underlying purpose of that system. In Nigeria, government accounting processes have been conducted within the general framework of the principles of fund ac...
19. THE INFLUENCE OF NIGERIA ACCOUNTING STANDARD BOARD IN FINANCIAL REPORTING
ABSTRACT
This study was carried out on the influence of Nigeria accounting standard board in financial reporting. To achieve this 5 research questions were formulated. Respondents were obtained from Institute of Chattered Accountants of Nigeria. T...
20. A CRITICAL EXAMINATION OF HUMAN RESOURCES ACCOUNTING AS A TOOL FOR MEASUREMENT OF HUMAN CAPITAL
Abstract
This study critically examined human resources accounting as a tool for measurement of human capital in Access Bank of Nigeria Plc, from 2003 to 2012. Using the ordinary least square analytical technique, secondary data from Access Bank of Nigeria Plc were obt...
21. AN INVESTIGATION INTO ACCOUNTING POLICIES OF BANKS
BACKGROUND OF THE STUDY
Since the beginning of corporate form of business entity in Nigeria, the banking sector has been playing important role in promoting economic growth and development by way of providing liquidity and capital in form of loans to firms and private i...
22. IMPACT OF MICRO-FINANCE BANKS ON SMEs IN NIGERIA
ABSTRACT
The critical causes on why financing small and medium scale industries by microfinance banks in Nigeria have not been very effective were evaluated. Not only are the SMEs starved with financial back-up, they are also faced with other external problems such as h...
23. THE IMPACTS OF OIL PRICE VOLATILITY ON NIGERIA ECONOMY (2000 -2016)
Background to the Study
Economic growth plays a key role in industrial innovation (Malatyali, 2016). The first fluctuations in crude oil prices that occurred in 1973s have made economists to view sudden movements in the oil price as a fundamental source...
24. SMALL AND MEDIUM SCALE ENTERPRISES IN NIGERIA: PROBLEMS AND PROSPECTS
ABSTRACT
The main purpose of this study is to investigate small and medium scale enterprises in Nigeria in order to identify their problems and prospects in Enugu metropolis. Sample size of 270 was drawn from the population of 828 registered companies i...
25. THE EFFECTS OF UNETHICAL ACCOUNTING PRACTICE ON FINANCIAL REPORTING QUALITY IN NIGERIA
BACKGROUND TO THE STUDY
As Nigeria progresses in her vision to become one of the top 20 economies in the world by the year 2020, one prevailing issue that remains on the front flame is how to build investors’ confidence in the national economy thr...
26. THE ROLE OF COMMERCIAL BANKS IN THE PERFORMANCE OF SMALL SCALE ENTERPRISES IN NIGERIA
ABSTRACT
This study examined the role of commercial banks in the performance of small scale enterprises in Nigeria. The critical causes on why financing small scale enterprises by commercial banks in Nigeria have not been very effective were evaluated. Not only are the...
27. THE IMPACT OF MICROFINANCE BANK ON THE PERFORMANCE OF SMALL SCALE BUSINESSES
ABSTRACT
The critical causes on why financing small and medium scale industries by microfinance banks in Nigeria have not been very effective were evaluated. Not only are the SMEs starved with financial back-up, they are also faced with other external problems such as h...
28. THE USEFULNESS OF ACCOUNTING STANDARD IN THE PREPARATION OF FINANCIAL STATEMENT
ABSTRACT
This study is on usefulness of accounting standard in preparation of financial statement using Guinness Nigeria plc as case study. Specifically, the study examined the effects of the accounting standards on the Nigerian economy.the study also determine th...
29. THE SIGNIFICANCE OF ACCOUNTING STANDARD IN THE PREPARATION OF FINANCIAL STATEMENT OF AN ORGANIZATION
ABSTRACT
Research project examined the significance of accounting standard (SAS) in the preparation of financial statement with special reference to Guinness Nig Plc, Lagos. The most common report from external use are the financial statement included in the annual repo...
30. THE CHANGES IN ACCOUNTING STANDARDS ITS IMPACT ON FINANCIAL STATEMENT
ABSTRACT
The project is a comprehensive study of the changes in Accounting standard, the impact on financial statement with a study of Guiness Nigeria Plc Benin Branch, Edo state. This project is aimed at determining the impact of Accounting standard on the users of fi...
31. ACCOUNTING STANDARDS AND THEIR IMPACT ON ACCOUNTING PRACTICE IN NIGERIA
ABSTRACT
At the centre of the plethora of corporate scandals that have plagued corporate entities are fraudulent financial reporting practices. Against this backdrop, proponents of the International Financial Reporting Standards (IFRS) have more strongly argued for the...
32. A CRITICAL ANALYSIS ON THE USE OF FINANCIAL STATEMENT IN ASSESSING THE PERFORMANCE OF AN ORGANIZATION (A CASE STUDY OF UNION BANK PLC)
-
-
Background Of Study
-
Background Of Study
A farmer, who plants corps, expects result, similarly to student who sits for examination expects results. The same is also true of an investor. For the farmer, the result might be communi...
33. THE IMPACT OF INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARD (IPSAS) IN NIGERIA PUBLIC SERVICE (A CASE STUDY OF LAGOS STATE CIVIL SERVICE)
ABSTRACT
This study examines the value relevance of international public sector accounting standards adoption in the Lagos state Civil service. The study utilizes secondary data extracted from 35 listed firms for the period of 8 years (2008 to 2015); 2008-2011 for pre IPSAS adoption a...
34. ACCOUNTING ETHICS/ STANDARDS AND THE CHANGING ROLES OF FORENSIC ACCOUNTING: A PANACEA FOR FRAUD CONTROL IN CORPORATE ORGANISATIONS
ABSTRACT
Recently, forensic accounting has come into limelight due to rapid increase in financial frauds and white- collar crimes. The specific objectivities of the study are to ascertain the extent government owned organisations adhere to accounting/standards, to find out if adherence...
35. EFFECT OF PUBLISHED FINANCIAL STATEMENT ON SHAREHOLDER INVESTMENT DECISION
STATEMENT OF THE PROBLEM
Virtually, every economic entity maintains its records on a historical cost basis. The historical cost figures alone are inadequate. This is because net profit is over stated, the balance sheet does not reflect the current worth of the enterpris...
36. INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) ADOPTION AND THE VALUE RELEVANCE OF ACCOUNTING INFORMATION IN DEVELOPING COUNTRIES IN SUB-SAHARAN AFRICA
ABSTRACT
The focus of the study was on examining IFRS Adoption and The Value Relevance of Accounting Information in Developing Countries in Sub-Saharan Africa: A Comparative Analysis of Nigeria, South Africa, Ghana and Botswana. The convenience sampling technique was used in the study t...
37. THE ROLE OF ACCOUNTING IN THE CONTROL OF PUBLIC EXPENDITURES IN NIGERIA (A STUDY OF CENTRAL BANK OF NIGERIA ENUGU STATE)
ABSTRACT
This research examines the role of accounting in the control of public expenditures in Nigeria, a case study of control bank of Nigeria, Enugu State. The researcher adopted descriptive survey design. The population of the study is the combination of internal audit department st...
38. ADOPTION OF INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS IN FINANCIAL REPORTING BY ACCOUNT OFFICERS IN TERTIARY INSTITUTIONS SOUTH-EAST NIGERIA
Statement of the Problem
The incidence of financial malpractices and concealment of material facts in the financial statements of public and private organizations necessitated the introduction and adoption of International Public Sector Accounting Standards across the w...
39. IMPLEMENTATION OF ASSET AUDITING GUIDELINES IN FINANCIAL REPORTING OF TERTIARY EDUCATION INSTITUTIONS IN SOUTH-EAST NIGERIA
Background to the Study
Tertiary education institutions are institutions of higher learning where knowledge is imparted to its seekers and researches are undertaken in various fields of human endeavour. They are at the post-secondary level of the national education system, which inclu...
40. ACCOUNTING SERVICES AND FINANCIAL PERFORMANCE OF SMALL AND MEDIUM ENTERPRISE IN NIGERIA (A CASE STUDY OF RIVERS STATE)
Background of the study
Accounting services are very pertinent in ascertaining the profitability, financial position and tax liability of business organizations. It utilizes contemporary techniques, for example, monetary explanations and bookkeeping pro...
41. AN ASSESSMENT OF PUBLIC SECTOR ACCOUNTING AND ITS IMPACT ON FINANCIAL CONTROL SYSTEM IN NIGERIA
Background of the study
Accounting has been defined as the business language, and the accounting profession as the backbone of the corporation. This is due to the fact that accounting, in addition to its functions, serves as the custodian of an organiza...
