AN INVESTIGATION ON THE CHALLENGES OF ADOPTION OF IPSAS INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARD IN GOVERNMENT MINISTRIES, AGENCIES AND DEPARTMENT

Held up as the best government accounting ideas that the global accounting profession has to offer. IPSAS therefore has become recognized benchmark for evaluating and improving government accounting in developing countries. IPSAS are primarily intended for adoption by developing countries. The World Bank for example has endorsed the use of IPSAS in accounting for its … Read more

AN INVESTIGATION ON RELIANCE OF AUDITOR’S INDEPENDENCE ON THE CREDIBILITY OF FINANCIAL REPORTING QUALITY OF CORPORATE ORGANIZATION

CHAPTER ONE INTRODUCTION 1.1. BACKGROUND TO THE STUDY The auditing profession performs a role in giving reasonable assurance to the public and users’ of financial statements, specifically investors and creditors, of the reliability and credibility of a firms’ financial statements. To fulfill this role, there are several principles that auditors should espouse. One of the … Read more

ASSESSMENT OF AUDIT EXPECTATION GAP IN NIGERIA, AUDITOR’S CONNECTION

CHAPTER ONE INTRODUCTION 1.0 BACKGROUND TO THE STUDY As the stakeholders become dissatisfied with the work of the audit profession, their confidence in audited financial statements will erode with time if nothing is done to remedy the situation. Best, Buck by and Tan (2001) claim that society’s trust is the ‘heart-beat of a profession’. Hence, … Read more

ASSESSMENT OF E-TAX PAYMENT ON REVENUE GENERATION EFFICIENCY IN NIGERIA

CHAPTER ONE INTRODUCTION 1.1. BACKGROUND TO THE STUDY Tax is any form charge levied on a person or an institution by a governing body or its equivalent such that defaulted payment is punishable by law. The imposition of taxes and the institution of taxing is as old as civilization itself cutting across religion, race and … Read more

THE ROLE OF INFORMATION TECHNOLOGY IN THE DEVELOPMENT OF AN EFFECTIVE INTERNAL CONTROL SYSTEM

CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY Firms are essential building blocks of any nation’s growth and development. As business units, it is natural for firms (no matter their nature and form) to experience risks and opportunities. What determines the survival rate of a firm is the set of mechanisms it has put in … Read more

AN APPRAISAL OF THE CONVERGENCE OF PENSION FUND ADMINISTRATION IN NIGERIA WITH INTERNATIONAL STANDARDS

CHAPTER ONE INTRODUCTION 1.1 BACKGROUND TO THE STUDY Pension generally is a way of catering for the welfare of retirees. It is a periodic income or annuity payment made at or after retirement to employees who has become eligible for benefits through age, earnings and service.According to Alo (2004), many countries of the world are … Read more

THE EFFECT OF COST ACCOUNTING TECHNIQUES ON PERFORMANCE OF SMES

THE EFFECT OF COST ACCOUNTING TECHNIQUES ON PERFORMANCE OF SMES A SURVEY OF SELECTED SMALL AND MEDIUM FIRMS IN PORT HARCOURT CHAPTER ONE INTRODUCTION Background of the Study The business environment has become intensively dynamic and increasingly unpredictable in recent decades and,correspondingly, managing company has become more demanding. Cost Accounting is a task of collecting, … Read more

ACCOUNTING FOR PEACE AND ECONOMIC DEVELOPMENT IN NIGERIA

ACCOUNTING FOR PEACE AND ECONOMIC DEVELOPMENT IN NIGERIA, THE NORTH EAST CASE CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY The term peace is relative and the conditions for peace dier from one society or nation to another. However Ibeanue (2005) asserted that peace is a process involving activities that are linked to increasing development … Read more

FINANCIAL ACCOUNTING A PANACEA ON THE CORPORATE PERFORMANCE OF BUSINESS ORGANIZATIONS

CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY The impact of financial reporting on the corporate performance of a business organization is becoming more apparent to user groups of financial statement. Accounting is a not an exact science neither are business operations without some subjective and judgmental errors when it comes to reporting them. A financial report … Read more