IMPACT OF THE ADOPTION OF IPSAS ON THE ACCOUNTABILITY OF PUBLIC FUND IN NIGERIA

Abstract 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, credibility, and integrity of … Read more

IMPACT OF FINANCIAL INFORMATION ON THE PROFITABILITY OF BUSINESS ORGANIZATION IN NIGERIA

Abstract This study is on impact of financial information on the profitability of business organization in Nigeria. The total population for the study is 200 staff of Dangote group of company, Lagos state. The researcher used questionnaires as the instrument for the data collection. Descriptive Survey research design was adopted for this study. A total … Read more

IMPACT OF CORPORATE STRATEGY ON FINANCIAL PERFORMANCE OF FINANCIAL INSTITUTIONS LISTED ON THE NIGERIA STOCK EXCHANGE

Abstract This study examines corporate strategy and financial performance of financial institutions listed on the Nigeria Stock Exchange. Financial performance is an important concept that relates to the way and manner in which human, material and financial resources available to an organization and is judiciously applied to achieve the overall corporate objectives. The main objective … Read more

IMPACT OF AUDIT FIRM ROTATION ON AUDIT QUALITY EVIDENCE FROM NIGERIAN BANK

Abstract The purpose of this study is to examine the Audit Firm Rotation and Audit Quality Evidence from Nigeria Banks. The main objective of the study is to examine the extent audit firm rotation significantly affects audit quality, and to evaluate the relationship between board independence and audit quality. The debate on audit quality firm … Read more

IMPACT OF ACCOUNTING RECORD ON SMALL AND MEDIUM SCALE INDUSTRY

Abstract The central idea of this study was to find out the impact of public accountants (including bursars of unity schools) in the implementation of accountability, probity and transparency in the federal civil service, using the federal ministry of education Abuja as a case study. In the literature review, a lot of government publications and … Read more

HUMAN CAPITAL ACCOUNTING AS A MEANS OF ENHANCING INFORMATION DISCLOSURE IN FINANCIAL REPORT

AbstractThis research work is aimed at providing the missing link through human capital accounting as a means of enhancing disclosure in financial reporting with particular reference to Dangote group of company, while carrying out this research work these are the areas that this research work concentrated. The first chapter is the introductory part of the … Read more

FRAUD DETECTION AND CONTROL IN THE PAY ROLL DEPARTMENT

Abstract This research paper fraud detection and control in payroll department the aim of conducting this research work is to investigate into the causes of alarming rate of fraud and its control in our payroll of our various ministries. Identify the effects and suggest possible solution towards achieving fraud free in our organization payroll. In … Read more

ENVIRONMENTAL AUDIT REPORT OF INDUSTRIAL COMPANIES

Abstract This study is on environmental audit report of industrial companies. The total population for the study is 200 staff of selected industrial companies in Lagos state. The researcher used questionnaires as the instrument for the data collection. Descriptive Survey research design was adopted for this study. A total of 133 respondents made of engineers, … Read more

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