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EFFECT OF AUDIT ROTATION AND AUDIT COMMITTEE ON THE QUALITY OF FINANCIAL REPORTING ABSTRACT The major objective of the study is to examine the impact of audit committee to financial reporting in Nigeria, using some Nigerian quoted companies. However, the specific objectives are to: Find out whether audit committee has any significant relationship... Continue Reading
C HAPTER ONE 1.1 1.2     STATEMENT OF THE PROBLEM  With the increasing dynamism and complexity of modern business operations, coupled with the ever-present accounting scandals of high profits companies such as Cadbury plc and Enronlinc have questioned the effectiveness of corporate governance mechanism and the quality of financial reports and... Continue Reading
AUDIT COMMITTEE AND FINANCIAL REPORTING IN NIGERIA TABLE OF CONTENTS CHAPTER ONE Introduction Statement of the Research Problem Objectives of the Study Research Hypotheses Scope of the Study Relevance and Significance of the Study Limitations of the Study References CHAPTER TWO: LITERATURE REVIEW 2.1 Introduction 2.2 Historical Background of Audit... Continue Reading
ABSTRACT Out of the worries ignited by the incessant occurrence of organisations failure and liquidation in Nigeria, even with the presence of audit committees in these organisations, this project topic was born. A topic aimed at evaluating audit committee and financial reporting Nigeria. In... Continue Reading
Abstract Measurement of audit quality over the years has been treated thoroughly. The relationship between audit tenure and audit quality is treated in this research. The research instrument used in collecting data is the questionnaire, which is a primary method of data collection. The analytical instrument used is the Pearson’s correlation... Continue Reading
. CHAPTER ONE INTRODUCTION 1.1 BACKGROUND TO THE STUDY Financial reporting is the preparation of published report for users of financial statements. Theissues relating to financial reporting could be traced back to 1975 with the advent of what wasthen known as corporate... Continue Reading
. CHAPTER ONE INTRODUCTION 1.1 BACKGROUND TO THE STUDY Financial reporting is the preparation of published report for users of financial statements. Theissues relating to financial reporting could be traced back to 1975 with the advent of what wasthen known as corporate... Continue Reading
CHAPTER ONE INTRODUCTION 1.0 BACKGROUND TO THE STUDY In the wake of the financial crisis of 2007–2009 and the failure of a number of global corporate entities, investors, analysts and regulators continue to wonder exactly what happened, what could have prevented it, and... Continue Reading
CHAPTER ONE INTRODUCTION 1.0 BACKGROUND TO THE STUDY In the wake of the financial crisis of 2007–2009 and the failure of a number of global corporate entities, investors, analysts and regulators continue to wonder exactly what happened, what could have prevented it, and what measures can be taken to ensure it doesn’t happen again. With... Continue Reading
CHAPTER ONE INTRODUCTION 1.0 BACKGROUND TO THE STUDY In the wake of the financial crisis of 2007–2009 and the failure of a number of global corporate entities, investors, analysts and regulators continue to wonder exactly what happened, what could have prevented it, and what measures can be taken to ensure it doesn’t happen again. With... Continue Reading
ABSTRACT  This study evaluates the influence of mandatory adoption of IFRS and corporate governance (CG) mechanisms such as board size, audit committee effectiveness, board independence and ownership structure on audit report lag (ARL). Additionally, it examines the lagged effect of these CG mechanisms on ARL. The study employs a sample of firms... Continue Reading
ABSTRACT Nigeria has adopted international financial reporting standard (IFRS) from 1st January, 2012. The study examined the extent to which adoption of international financial reporting standards (IFRS) can enhance financial reporting system in Nigerian Universities. The population of the study comprised 160 senior accountants and internal... Continue Reading
ABSTRACT Nigeria has adopted international financial reporting standard (IFRS) from 1st January, 2012. The study examined the extent to which adoption of international financial reporting standards (IFRS) can enhance financial reporting system in Nigerian Universities. The population of the study comprised 160 senior accountants and internal... Continue Reading
Abstract The study focuses on the quality process of International Financial ReportingStandard (IFRS) on a developing economy, with particular reference to Nigeria.The research work is based on the data obtained from literature survey and archival sources in the context of the globalization of International Financial Reporting and the quality of... Continue Reading
` ABSTRACT The aim of the study was to establish a relationship between the International Financial Reporting Standards and the quality of financial Reporting. The data required for this research work was basically the primary data, which was obtained through the use of questionnaire. Therefore, the research design used for this research work was... Continue Reading
` ABSTRACT The aim of the study was to establish a relationship between the International Financial Reporting Standards and the quality of financial Reporting. The data required for this research work was basically the primary data, which was obtained through the use of questionnaire. Therefore, the research design used for this research work was... Continue Reading
IMPEDIMENT TO THE ADOPTION OF INTERNATIONAL FINANCIAL REPORTING STANDARD IN THE OIL AND GAS INDUSTRY IN NIGERIA ABSTRACT This study is motivated by a desire to examine impediment to adoption of international financial reporting standard in the Oil and Gas Industry. In light of the empirical review and other discussions, a number of questions arose... Continue Reading
ABSTRACT This study is motivated by a desire to examine international financial reporting standard and the quality of financial reporting in Nigeria. In light of the empirical review and other discussions, a number of questions arose as to whether there is... Continue Reading
ABSTRACT This study examined international financial reporting standards and impact in financial reporting in Nigeria. In light of the empirical review and other discussions, a number of questions arose as to whether leverage exerts significant influence on... Continue Reading
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 or efficient and... Continue Reading
ABSTRACT 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 or efficient and timely provision of essential services at a reduced price, as in the case of the public sector. The performance of such business... Continue Reading
PROPOSAL 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 or efficient and timely provision of essential services at a reduced price, as in the case of the public sector. The performance of such business... Continue Reading
PROPOSAL 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 or efficient and timely provision of essential services at a reduced price, as in the case of the public sector. The performance of such business... Continue Reading
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 or efficient and timely provision of... Continue Reading
ABSTRACT 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 or efficient and timely provision of essential services at a reduced price, as in the case of the public sector.  The performance of such business... Continue Reading
TABLE OF CONTENTS CHAPTER ONE 1.1 BACKGROUND OF THE STUDY 1.2 STATEMENT OF THE PROBLEM 1.3 OBJECTIVES OF THE STUDY 1.4 RESEARCH QUESTIONS 1.5 RESEARCH HYPOTHESIS 1.6 SIGNIFICANCE OF THE STUDY 1.7 SCOPE AND LIMITATIONS OF THE STUDY 1.8 DEFINITION OF TERMS CHAPTER TWO REVIEW OF RELATED LITERATURE 2.1 FINANCIAL REPORTING – AN OVERVIEW 2.2 THE... Continue Reading
TABLE OF CONTENTS CHAPTER ONE 1.1    BACKGROUND OF THE STUDY 1.2    STATEMENT OF THE PROBLEM 1.3    OBJECTIVES OF THE STUDY 1.4    RESEARCH QUESTIONS 1.5    RESEARCH HYPOTHESIS 1.6    SIGNIFICANCE OF THE STUDY 1.7    SCOPE AND LIMITATIONS OF THE STUDY 1.8    DEFINITION OF TERMS CHAPTER TWO REVIEW OF RELATED LITERATURE... Continue Reading
ABSTRACT The study examines the influence of accounting standard on financial reporting in the Nigeria banking sector, using a sampling size of 14 banks out of all banks quoted in the Nigerian stock exchange as at third quarter of 2012. The survey design was adopted in this study and a total number of 50 questionnaires were administered but 47... Continue Reading
A CASE STUDY OF NIGERIA BREWERIES PLC ENUGU ) 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... Continue Reading
Abstract The researcher intends to find out the cost and benefit of adopting and implementing IPSAS to financial reporting in the Nigeria public sector. The cost of implementing the standard is actually a big task as it would mostly involve the cost of training personnel, writing of new accounting manuals, installation of adequate information and... Continue Reading