INTERNAL CONTROL SYSTEM: A NECESSITY TO THE SURVIVAL AND GROWTH OF PUBLIC ORGANIZATION

CHAPTER ONE 1.0   INTRODUCTION 1.1   BACKGROUND OF STUDY According to Oxford Learners Dictionary, Organization can be said to be a group of people who form a business, club etc. together in order to achieve a particular aim. It can also mean two or more people getting together for a purpose. In getting together, they decide to interact with … Read more

THE IMPACT OF FINANCE LEASE ON THE PERFORMANCE OF NIGERIAN BANKS

ABSTRACT The issue of inadequate capital remains one of the major challenges of business entrepreneurs in Nigeria. Business firms are constantly searching for ways to expand their operations and deliver quality services and increase revenue, while the new ones want to start in good shape but enough funding is not readily available. Leasing has been … Read more

FORENSIC AUDITING AND FINANCIAL FRAUD IN NIGERIAN DEPOSIT MONEY BANKS (DMBS)

ABSTRACT: This study examined the effect of forensic auditing on financial fraud in Nigerian (DMBs). The study adopted cross sectional survey design. The population of the study comprised the staff of banks and audit firms in Abeokuta, Ogun State. The study used purposive sampling technique for questionnaire administration while logistic regression analysis was used for … Read more

IMPACT OF DOCUMENT SECURITY AND INFORMATION RESOURCE MANAGEMENT ON THE ACCOUNTING SYSTEM

INTRODUCTION 1.1 Background of Study Document in its fullest meaning implies any material which contains “hark” symbols or signs either visible, partially visible or invisible that may be presently or ultimately convey a meaning or message to someone or a system: pencil or ink writing, writing or printing on paper is the most usual form. Like writing … Read more

DETERMINING THE ROLE OF ACCOUNTING CONCEPTS AND CONVENTION IN FINANCIAL REPORTING

DETERMINING THE ROLE OF ACCOUNTING CONCEPTS AND CONVENTION IN FINANCIAL REPORTING (A CASE STUDY OF NIGERIA BREWERIES PLC) CHAPTER ONE 1.0 INTRODUCTION 1.1BACKGROUND OF THE STUDY Every business organization whether in the public or private sector is established to achieve certain objectives. This could be profit maximization as in the case of the private sector … Read more

VALUE RELEVANCE OF ACCOUNTING INFORMATION OF LISTED INDUSTRIAL GOODS FIRMS IN NIGERIA

Abstract Activities in the Nigerian Stock Exchange (NSE) in the past years show that the Nigerian Industrial Goods firms is one of the sectors that contributed to the drop in the Nigerian Stock Exchange Turnover Ratio from 21.86% in 2008 to 13.26% in 2009, attributing to the decline in stock prices.. Therefore, this study examined … Read more

EFFECT OF CAPITAL STRUCTURE ON EARNINGS PER SHARE OF CONGLOMERATE FIRMS

Abstract The topic of study is the Effect of capital structure on earnings per share of conglomerate firms in Nigeria. The researcher applied the expo facto research design. The researcher used the correlation and regression. Above methods in the analysis of the data. The findings of the study shows that: Debt equity influences the earnings … Read more

PERCEIVED INFLUENCE OF SUPERVISION OF INSTRUCTION ON TEACHERS’ CLASSROOM PERFORMANCE

Abstract This study investigated the perceived influence of supervision of instruction on teachers’ classroom performance in Ijebu-North Education Zone. The population of the study comprised all 852 teachers in the 18 public junior and senior secondary schools in Ijebu-North education Zone. The sample was made up of 155 female teachers and 100 male teachers from … Read more

EFFECT OF DIVIDEND PAYMENT ON CORPORATE PERFORMANCE NIGERIAN BANKS

ABSTRACT In this research work titled “Relationship between dividend payment and corporate performance of Access Banks Plc and Guarantee Trust Bank Plc”. The researcher examined the relationship between earning per share and dividend per share of selected Nigerian banks. Evaluates the relationship between firm size and dividend per share of Nigerian banks. Examined the relationship … Read more

EFFECT OF THE INTERNAL AUDIT FUNCTIONS ON CORPORATE EFFICIENCY

Abstract The aim of this research work is to examine the effect of internal audit function on corporate efficiency with particular reference to First Bank Nig Plc. The researcher evaluated the impact of internal audit function on the profitability of First Bank Nig Plc. Determined the types and causes of fraudulent practices in First Bank … Read more

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