Accounting Research Papers/Topics

Internal control system as means of fraud control in deposit taking financial institutions in Imenti North Sub-County

Abstract The purpose of the study was to establish the relationship between internal control systems (ICS) and fraud control in deposit taking financial institutions. ICS was analyzed based on its component which include; Control Environment, Risk Assessment, Control Activities, Information and Communication and Monitoring. The Researcher set out to establish how ICS could be used to control fraud in financial institutions. The researcher set study objectives and hypotheses that assisted in ...

Use of Control Activities in Fraud Control in Financial Institutions a Case of Financial Institutions in Meru Town, Kenya

Abstract The purpose of the study was to establish the relationship between Control Activities and Fraud Control in Financial Institutions (Banks and Microfinance Institutions). Control Activities analyzed were Internal Checks and Segregation of Duties. The researchers set study objectives and hypotheses that assisted in establishing the relationship that was required. The research study was conducted using both quantitative and qualitative approaches. Stratified random sampling was used and...

Risk Assessment and Fraud Prevention in Banking Sector

Abstract The objective of the study was to assess the effect of risk assessment on fraud prevention in banking industry in Kenya. The study involved all banks in Kenya. Descriptive and correlational research designs were used in this study. Factor analysis was undertaken to reduce the factors and remain with factors that had higher loading which was determined through the use of Eigen values. Correlation analysis was applied to determine the strength and direction of relationship between var...

Earning Management: Analysis of Non-Banking Firms Listed in Nairobi Securities Exchange using Beneish M-Score and Altman Z-Score

Abstract Earning management or manipulation has been that has been used for a long time by the management of various firms to adjust financial reports to meet certain objectives. This practice has been used even for fraudulent and selfish activities. The purposes of the research were to ascertain the levels of earning manipulations and financial distress of non-banking firms listed in Nairobi securities exchange. The latest financial statements were used as the source of information. The Ben...

Exploring internal auditor independence motivators: Kenyan perspective

Abstract The institute of internal auditors expressed the role of internal audit as that providing objective assurance and consulting services designed to add value and improve an organization’s operations. In performing thisrole the internal auditors are required by the international standards to exercise professional independence and objectivity. Audit independence means freedom from conditions that threaten mental attitude which is unbiased. The literature suggests several factors which...

Factors Influencing Sample Size for Internal Audit Evidence Collection in the Public Sector in Kenya

Abstract The internal audit department has a role of providing objective assurance and consulting services designed to add value and improve an organization’s operations. In performing this role the internal auditors are required to provide an auditor’s opinion which is supported by sufficient and reliable audit evidence. Since auditors are not in a position to examine 100% of the records and transactions, they are required to sample a few and make conclusions on the basis of the sample ...

EFFECT OF CORPORATE DISCLOSURE ON FINANCIAL PERFORMANCE OF FIRMS LISTED ON NAIROBI SECURITIES EXCHANGE, KENYA

Abstract Investors today are more cautious when making decisions on matters investment. They request to be equipped with information for them to be able to make informed decisions on where to put their money. This trait has been attributed to a decline in financial performance and the rising trend of corporate failures both locally and globally. The study was aimed at determining whether corporate disclosure had an effect on financial performance of companies listed on Nairobi Securities Exc...

Users’ Perceptions on the Effectiveness of Enterprise Resource Planning System in Enhancing the Performance of Accounting Information Systems of Public Universities in Kenya

Abstract The study employed a survey research design and a multinomial ordinal logistic regression analysis to establish users’ perception on the effectiveness of the enterprise resource planning (ERP) system in enhancing the performance of the accounting information system (AIS) through reliability, accuracy and timeliness of information generated. The target population comprised of 56 employees drawn from the selected seven public universities which had implemented ERP systems for at lea...

Influence of Internal Audit Risk Planning Practices on the Financial Performance of SACCOs in the Western Region of Kenya

Abstract To better monitor and control risks, businesses may use risk-based internal audit (RBIA) practices. It also increases transparency and honesty in the financial reporting process. The Western Region and Kenyan Deposit Taking Savings and Credit Cooperatives (DT-SACCOs) are the primary subjects of this research. Despite having an audit department in place, some DT-SACCOs encounter difficulties in auditing their operations, such as a lack of audit evidence (too weak or incorrect) that m...

EFFECTS OF BOARD RISK MANAGEMENT COMMITTEE ON FINANCIAL PERFORMANCE OF DEPOSIT MONEY BANKS IN NIGERIA

ABSTRACT Board risk management committee, which is a subset of corporate governance and its effects on financial performance, has been under-researched for a period of time in empirical investigations. In this regard, this study examined the effects of Board risk management committee on financial performance. While Board risk management committee was operationalized using Board size, Board independence and Board meetings, financial performance was depicted by stock returns. Three hypotheses...

The Effects of Financial Innovation on Bank Performance

ABSTRACT This study investigates the effect of financial innovation on bank performance. It furthers examine the impact of NEFT, ATM, POS and WEB on Return on Equity. This study was anchored on innovation diffusion theory and Schumpeter theory of innovation. The study adopted an ex-post facto research design because the data for the study are secondary data which were sourced from Central Bank of Nigeria Statistical Bulletin, Ex-post facto research method was adopted in this study. The popula...

Impact of Cyber-Security on Fraud Prevention in Nigerian Commercial Banks

Abstract Purpose: The purpose of this research was to investigate the impact of cyber-security on fraud prevention in Nigerian commercial banks. Method: The researcher collected primary data through the interview (WhatsApp video call) conducted with the senior employees of the respective commercial banks who know the subject matter. Result: The outcomes of the research demonstrated that cloud security statistically increases fraud prevention in Nigeria; also, that application security statis...

Treasury Single Account and the Performance of the Selected Ministries Department, and Agencies (Mda’s) in Osun State

ABSTRACT This study examined the treasury single account and the performance of the selected MDAS Osun State. The primary source of data was used and questionnaires administered to selected ministries department and agencies in osun state. The data were analyzed using simple percentage and correlation and regression analysis were used to test the hypothesis and base on the findings the Treasury single account has a positive and significant impact on performance at 5% level of significant we a...

The Literacy Level of Tax Compliance in Osun State

ABSTRACT This study examined the impact of the literacy level of tax compliance in osun state. The primary source of data was used and questionnaires administered to taxpayer in Osun State. The data were analyzed using descriptive method of data analysis to test the hypotheses and base on the findings the standard deviation calculated is greater than the mean value (10.95>9} on the 0.05% level of significant we accept the null hypothesis which stated that there is no significant between taxpa...

The Impact of Value for Money Audit on the Expenditure Control of Public Sector.

ABSTRACT The broad objective of this study is to examine the impact of value for money audit on the expenditure control of public sector in osun state while the specific objective examine the relationships between value for money audit and expenditure control in public sector Ascertain the extent to which value for money audit affect the effectiveness of capital expenditure in public sector and assess the effect of value for money audit on transparency and accountability of capital expenditur...


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