CHAPTER ONE INTRODUCTION 1.1 Background to the Study Financial reporting is undergoing a global transformation toward a single set of accounting standards – the International Financial Reporting Standards (IFRS) – as promulgated by the International Accounting Standards Board (IASB). IFRS incorporates more information into the financial statements by essentially promoting the fair value approach to … Read more
FRAUD IN THE NIGERIAN BANKING SYSTEMS, PROBLEMS AND PROSPECTS (A CASE STUDY OF FIRST BANK OF NIGERIA PLC, AND OCEANIC BANK PLC, ABAKALIKI BRANCH OFFICES) ABSTRACT This project, “fraud in the Nigeria Banking Systems problem and prospect a case study of First Banking of Nigeria plc Abakaliki and Oceanic Bank Plc Abakaliki branches”, was carried … Read more
RECAPITALIZATION IN THE INSURANCE INDUSTRY: PROPOSED PROBLEMS AND PROSPECT ABSTRACT Performance of an economy determines the position of the particular nation in the world. The better the performance of an economy and the large economic resources it holds, the higher the level of influence of such country in the entire world. There are many sectors … Read more
CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY Local government is the third tier of government, exercising authority within a defended area in a state. It is designed to mobilize the people at the local level and to ensure popular participation, by bringing the government nearer to the majority of the population, put simply, it … Read more
IMPROVEMENT OF FINANCIAL ACCOUNTABILITY AND TRANSPARENCY THROUGH THE ACTIVITIES OF EFCC IN NIGERIA (2009 – 2012) ABSTRACT Several years of military misrule and mismanagement had weakened the economic management processes and institution in Nigeria. There was no transparency and accountability in government (Public Sector) and private sector and Nigerians becomes notorious for endemic corruption. The … Read more
ABSTRACT Accounting system including the system of auditing in the public sector of the Federation was patterned to the system obtainable from the British system due to colonial influence before Nigeria’s independence in October 1960. As a result of this, there is no significant difference between the civil service operational systems in Nigeria from the … Read more
THE CONTRIBUTIONS OF EFCC IN PROMOTING FINANCIAL ACCOUNTABILITY AND TRANSPARENCY IN NIGERIA ABSTRACT Several years of military misrule and mismanagement had weakened the economic management processes and institutions in Nigeria. There was no transparency and accountability in government (Public Sector) and private sectors and Nigeria became notorious for endemic corruption. The result was the inability … Read more
CHAPTER ONE INTRODUCTION BACKGROUND OF THE STUDY It is generally accepted that the historical origin of the hotel and catering workforce lie in the class of domestic servants who maintained the homes of the ruling classes in the latter half of the 19th century and first half of the 20th century (Sanders, 1981a; Riley, 1985). According to … Read more
THE DETERMINANTS OF TAX PAYERS ATTITUDE IN SOME SELECTED STATES (NIGERIA) ABSTRACT In the tax administration of any country, in-depth knowledge of tax paying attitude is very pertinent. This is very consistent with this study the determinants of tax payers attitude in Nigeria and whose purpose was to examine the variables that account for the … Read more
THE EFFECT OF HISTORICAL COST ACCOUNTING ON THE REPORTED PROFIT OF A COMPANY: AN EVALUATION OF CURRENT COST ACCOUNTING AS AN ALTERNATIVE REPORTING METHOD ABSTRACT This study evaluates the effect of historical cost accounting on the reported profit of a company: An evaluation of current cost accounting as an alternative reporting method. In a high … Read more