Ayobami Sodiq

INTRODUCTION In any economy there is a financial system that is responsible for regulating the financial environment of the society determining the types and use of funds to be issued, source of funds to be put. The financial system is really made up of two major markets, namely money and capital stock market. The many … Read more

CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY Listed companies use financial statements as one of the major medium of communication with their stakeholders. Therefore, stock market regulators and accounting standards setters try to improve the quality of financial statements in order to increase the transparency level in financial reporting. (Vishnani 2008). Accounting plays a … Read more

RESOURCE ACCOUNTING IN PUBLIC SECTOR: ISSUES AND CHALLENGES OF AUDITING IN PUBLIC SECTOR INTRODUCTION In public sector accounting, Resources Accounting (RA) is the application of accruals accounting for reporting on the expenditure of government and a framework for analyzing expenditure by departmental aim and objectives, relating these to outputs where possible. The public sector is … Read more

CHAPTER ONE INTRODUCTION 1.0 BACKGROUND OF THE STUDY The purpose of this research work is basically to explain the accounting procedure in a hotel. For a proper understanding of the study, it is wise to first of all explain the meaning of hotel. Thereafter, the meaning of accounting will also be looked into in a … Read more

CHAPTER ONE 1.0 INTRODUCTION 1.1 BACKGROUND OF THE STUDY Tax is a major source of government revenue in any planned economic system. However, the extent to which taxpayers comply with the stipulated tax laws, thereby avoiding the need for aggressive tax planning by the government by reducing the level of recorded tax avoidance and evasion … Read more

AN OVERVIEW OF FORENSIC ACCOUNTING IN NIGERIA, EVIDENCE FROM THE BANKING INDUSTRIES CHAPTER ONE INTRODUCTION 1.1 Background of the Study Financial irregularity is a severe problem of concern globally. It is the major concern to developing nations. It is so endemic that fraud and corruption is gradually becoming a normal way of life. Financial irregularities … Read more

CHAPTER ONE INTRODUCTION 1.1 Background to the Study The subject of taxation has received considerable intellectual and theoretical attention in the literature. Taxation is one of the most volatile subjects in governance both in the developing and developed nations. Tax refers to a “compulsory levy by a public authority for which nothing is received directly … Read more

CHAPTER ONE 1.0 INTRODUCTION Auditor plays a greater roles in the state and the entire nation as a whole, for the development of public sectors in the states, it constitute nearly 80% in terms of financial management for fraud prevention and control in the public sector. Auditing in its modern form, has attended a primitive … Read more

THE EFFECT OF THE PROCESS OF VERIFICATION AND VALUATION OF ASSETS IN AN OIL AND GAS COMPANY CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY The fact that there was an entry has been found the purchase of asset and which ‘entry has been to be correctly recorded is not proof that the assets is … Read more

AN EVALUATION OF THE IMPACT OF REGULATORY BODIES IN DEVELOPING A VIABLE AND SUSTAINABLE CAPITAL MARKET CHAPTER ONE INTRODUCTION 1.1 THE BACKGROUND OF THE STUDY The economic growth and development of any economy largely depend on the ability to raise capital through the capital market. The Nigerian stock exchange is a place where the enormous … Read more