ABSTRACT This study examines the role of auditor in the fight against corruption in the Nigerian public sector. The objective of these study is to: find out the roles auditors play in the fight against corruption in Nigeria, examine the technique employed by auditors to detect fraud in public sector and access auditors and the fight against corruption in Nigeria. To achieve the objective of this research work, relevant primary data were collected using questionnaire to respondents from ...
ABSTRACT The auditor's report is a document that the auditor usually issue at the end of an audit assignment stating the true and fairness of the accounts as at the date of the audit. The general opinion amongst the financial information users is that any person with a particular interest in a business should be able to trust the audited accounts, as a guaranty of solvency and viability of the business. Therefore, when it becomes public knowledge, without previous warning, that a business...
ASBTRACT The objective of this paper is to examine the Emerging issues in International Accounting in Multinational Corporations (MNCs). The various factors driving International Accounting in Multinational Corporations and the Structuring, regionalisation and Globalisation of Market. We will also examine the application of Generally Accepted Accounting Principles in International Accounting for Multinational Corporations and the Tax aspect of MNCs Transfer Pricing. ...
Abstract The study investigated the effect of audit firms’ service quality on customers’ satisfaction. KPMG, Deloitte, Price water house cooper and Ernst & Young which are the big four audit firms in Nigeria and another four small audit firms namely; Adebola Shobanjo and Company, Daca Consult Limited, Emiabata Lawal and co. Chattered Accountants and Ace Audit Control and Expertise were used as a case study. A survey of three hundred clients from different organizations’ which rate...
Abstract Concerned by an apparent lack of positive correlationship between investments in federal universities in Nigeria and return on such investments, this study was undertaken. The Data Envelopment Analysis (DEA) was used as an instrument for measuring the performance efficiency of selected broad-based federal universities. Having identified gaps in earlier studies, this study used data from the National Universities Commission (NUC), the main regulatory body of universities in Nigeria....
ABSTRACT Oil and Gas Taxation is a major source of revenue for the Federal Government of Nigeria to meet its statutory obligations of ensuring the economic development of Nigeria. It assists the government to achieve the country’s macroeconomic objective in the areas of fiscal and monetary policies.However,it has been observed that non-provision of corporate social responsibilities in the communities where there is extraction of crude oil result into constant destruction of production insta...
Abstract:The study investigated the impact of cash accounting basis on financial statement transparency in tertiaryinstitutions in Nigeria using Ekiti State as a case study. The population of the study includes relevant staffin the three public institutions in Ekiti State namely; College of Education Ikere, Ekiti State University andFederal Polytechnic Ado Ekiti. A total of 299 resp...
University of Benin
December 2014 to December 2017
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