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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
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
Abstract This study sought to establish the relevance of International Financial Reporting Standard (IFRS) to small scale enterprises in Nigeria. The international accounting standard board (IASB), in its objectives and preamble, suppose... Continue Reading
ABSTRACT This paper provides empirical evidence regarding the perceived investigation into the  benefits and challenges of international financial report standard adoption and  implementation amongst small and medium enterprises in Kumasi metropolis. The Ghanaian  financial reporting framework is keeping pace with the global development due to... Continue Reading
TABLE OF CONTENTS Cover page Title page i Declaration ii Dedication iii Certification iv Acknowledgement v Table of contents vi Abstract xi CHAPTER ONE Introduction 1 1.1 Background of the Study 1 1.2 Statement of the Problem 4 1.3 Objectives of the Study 6 1.4 Research Questions 7 1.5 Hypothesis of the Study 7 1.6 Significance of the Study 8 1.7... Continue Reading
ABSTRACT The IFRS adoption is already an issue of global relevance among various countries of the world due to the quest for uniformity, reliability and comparability of financial statements of companies. This research paper investigated the effect of IFRS adoption on Financial Statements. The population consists of quoted companies in Nigeria... Continue Reading
ABSTRACT IFRS (International Financial Reporting Standard) was used by few banking sector and as at 2012, it gained full ground in the banking sector of Nigeria. However, before its acceptance, Nigeria General Accepted Accounting Practice (N GAAP) was in the country. Its internationally acceptance advantage caused several banking firms to... Continue Reading
ABSTRACT The globalization of the world‟s economy and markets led companies and nations to become world global players. Before the adoption of International Financial Reporting Standards (IFRS), different countries developed their own national accounting standards. However, movement of business toward global economy brought challenges in... Continue Reading
ABSTRACT The globalization of the world‟s economy and markets led companies and nations to become world global players. Before the adoption of International Financial Reporting Standards (IFRS), different countries developed their own national accounting standards. However, movement of business toward global economy brought challenges in... Continue Reading
CHAPTER ONE INTRODUCTION Background of The Study Timeliness is a fundamental characteristic of the financial reporting of information to agents and users to enable them to make informed decisions about an entity. Information potentially loses relevance with age and extended delays in the... Continue Reading
ABSTRACT The unprecedented master influx of financial reporting in the country party as a result of deregulation policies occasioned by sometimes government intervention has aroused the curiosity of writers to carry out study of this nature. This reporting apparently act as a fool for management decision. The problem does not lie on management... Continue Reading
FINANCIAL REPORTING IN NIGERIA, PROBLEMS  AND SOLUTION ABSTRACT             The unprecedented master influx of financial reporting in the country party as a result of deregulation policies occasioned by sometimes government intervention has aroused the curiosity of writers to carry out study of this nature. This reporting apparently... Continue Reading
ABSTRACT The study examined the impact of sustainability reporting on the financial performance of selected quoted firms in Nigeria between 2012 and 2016. Data for the study was generated from the financial reports of selected (10) firms and was analyzed with the use of panel least square technique.  The findings of the study showed that:... Continue Reading
ABSTRACT The unprecedented master influx of financial reporting in the country party as a result of deregulation policies occasioned by sometimes government intervention has aroused the curiosity of writers to carry out study of this nature. This reporting apparently act as a fool for management decision. The problem does not lie on management... Continue Reading
ABSTRACT The unprecedented master influx of financial reporting in the country party as a result of deregulation policies occasioned by sometimes government intervention has aroused the curiosity of writers to carry out study of this nature. This reporting apparently act as a fool for management decision. The problem does not lie on management... Continue Reading
ABSTRACT The unprecedented master influx of financial reporting in the country party as a result of deregulation policies occasioned by sometimes government intervention has aroused the curiosity of writers to carry out study of this nature. This reporting apparently act as a fool for management decision. The problem does not lie on management... 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
FINANCIAL REPORTING IN NIGERIA, PROBLEMS AND SOLUTION ABSTRACT The unprecedented master influx of financial reporting in the country party as a result of deregulation policies occasioned by sometimes government intervention has aroused the curiosity of writers to carry out study of this nature. This reporting apparently act as a fool for... Continue Reading
(A SURVEY OF LISTED BANKS) Abstract The study examines the impact of accounting standard on financial reporting on Nigerian financial institutions. The broad objective of the study is to ascertain if there is relationship between accounting standards and the content and presentation of... 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
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 Research examines the determinants of transparency in corporate financial reporting in Nigeria. Given that the problem of obscure management practices and financial scandals of firms in the manufacturing sector quoted in the Nigerian stock exchange formed the basis of this study, variables from management area and finance area of... 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
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