Effective and Efficient Tax Policy  A Tool for Resuscitation of Nigerian Economy

Effective and Efficient Tax Policy  A Tool for Resuscitation of Nigerian Economy                                             CHAPTER ONE  1.0                               INTRODUCTION 1.1                    BACKGROUND OF THE STUDY An operation becomes effective when it achieves the desired goal. It becomes efficient when the goal was achieved at a minimum cost. Policies are formulated to control functions so as to conform to … Read more

EFFECT OF MANDATORY AUDIT FIRM ROTATION ON AUDITOR INDEPENDENCE, AUDIT QUALITY AND INVESTORS’ CONFIDENCE (A SURVEY OF SELECTED STATES IN SOUTH-EAST, NIGERIA)

CHAPTER ONE INTRODUCTION   1.1       Background ofthe Study.   Over the years and present, the quality of an audit still remain a great value to its stakeholders, simply because it is the product of a competent third party known as the auditor who is believed to have no personal interest in the affairs of the … Read more

EFFECT OF INTERNATIONAL FINANCIAL REPORTING STANDARDS ON COMPANY PERFORMANCE RATIOS: STUDY OF QUOTED COMPANIES IN NIGERIA

EFFECT OF INTERNATIONAL FINANCIAL REPORTING STANDARDS ON COMPANY PERFORMANCE RATIOS: STUDY OF QUOTED COMPANIES IN NIGERIA   ABSTRACT This study arose out of the need to justify the adoption of International Financial Reporting Standards (IFRS) in Nigeria.  The thesis is that the adoption of IFRS should improve accounting quality and hence, investors should make qualitative … Read more

Effect of Corporate Governance on Firm Financial Performance in Nigeria A Study of Non Financial Performance Companies Registered with Nigerian Stock Exchange NSEs

Effect of Corporate Governance on Firm Financial Performance in Nigeria A Study of Non Financial Performance Companies Registered with Nigerian Stock Exchange NSEs CHAPTER ONE 1.1       BACKGROUND OF THE STUDY One feature of Modern Corporation is the separation of ownership from management. Hitherto, the typical business is owned and managed by the same individual … Read more

CRITICAL SUCCESS FACTORS FOR ACCOUNTING INFORMATION SYSTEMS DATA QUALITY

CHAPTER ONE INTRODUCTION 1.1       BACKGROUND OF THE STUDY Quality information is one of the competitive advantages for an organization. In an accounting information system, the quality of the information provided is imperative to the success of the systems. Accounting Information System (AIS) as one of the most critical systems in the organization has also changed … Read more

ANALYSIS OF MANAGEMENT OF REVENUE GENERATION AND ACCOUNTABILITY IN PUBLIC ENTERPRISES IN NIGERIA (A STUDY OF SELECTED PARASTALS IN NIGERIA)

ANALYSIS OF MANAGEMENT OF REVENUE GENERATION AND ACCOUNTABILITY IN PUBLIC ENTERPRISES IN NIGERIA (A  STUDY OF SELECTED PARASTALS IN NIGERIA)        ABSTRACT The Management of revenue and accountability in Nigeria telecommunication limited and power holding company of Nigeria came under focus in recent time. The aim of this study is to investigate the effects, and problems … Read more

BUDGETING AS TOOL FOR PLANNING AND CONTROL IN A MANUFACTURING FIRM

BUDGETING AS TOOL FOR PLANNING AND CONTROL IN A MANUFACTURING FIRM (A CASE STUDY OF NIGERIAN BOTTLING COMPANY PLC, ENUGU)   ABSTRACT   The increased complexity of the society and high level of competition in the business world has made it imperative for business organization to do serious planning and control in order to survive … Read more

AUDITOR’S ROLE IN SAFEGUARDING THE GOING CONCERN CONCEPT IN NIGERIA

AUDITOR’S ROLE IN SAFEGUARDING THE GOING CONCERN CONCEPT IN NIGERIA                                                                                                                     ABSTRACT This study dealt on Auditors role in safeguarding the going concern concept in Nigeria. … Read more

AUDITORS’ LIABILITIES TO ORGANIZATIONS AND SOCIETIES IN GENERAL

AUDITORS’ LIABILITIES TO ORGANIZATIONS AND SOCIETIES IN GENERAL   ABSTRACT The belief that whenever an auditor is engaged with any business organization, the objective(s) of such organization are likely to be achieved, seems not to stand the test of time, considering the rate of business failures and the inherent loss of economic resources resulting from … Read more

AUDITORS AND DISTRESS IN NIGERIAN BANKS

ABSTRACT This study was conducted to ascertain the role of accountants and auditors in checking distress in Nigeria banks. To achieve this objective, the following Nigerian banks were used as study areas before their acquisition by more viable banks- Intercontinental bank, Oceanic bank, Afribank and Bank PHB. Primary data were collected by using validated questionnaires … Read more