ABSTRACT This research topic is on risk analysis and financial management in commercial banks, the case study being an Islamic bank, Islamic banks are well known for interest free banking, as a result of this interest free banking, most Islamic banks resort to asset lending or business financing. This project aims to assess the type of risks that affect Islamic banks, types of facilities available to their customers, the type of risks associated with each facility, mitigation techniques or p...
ABSTRACT The importance of Small and Medium Scale Enterprises (SMEs) in Lagos state in recent years cannot be underrated especially with regard to creation of employment, innovation, uplifting the people‟s standard of living and financial contribution to the growth of the countries‟ Gross Domestic Product. This sector's growth is hindered by the challenges of lack of financial resources to expand, the entrepreneur managerial skills/attitudes, employment of cheap and unskilled labor , pro...
ABSTRACT This study set out to study the Impact of Financial Statement on Investment Decision. (A case study of Cement Company of Northern Nigeria Sokoto). Financial statement provide the base statement its investment decision it is therefore critical that it should provide a reliable permanent history of the financial activities of organization record in archeological diary of measured event presented in orderly and systematically manner. It readily communicate primarily financial informati...
ABSTRACT This study aims to evaluate the causes and effects of tax evasion and avoidance in Lagos state and proffering solution to the menace of these tax irregularities. The total number of one hundred and twenty seven (127) was used to analyze the opinion of eligible tax payers in Lagos state. The hypothesis were tested on the relationship between the tax evasion and tax avoidance and the administration of taxation by the government and the relationship between tax evasion and tax avoidanc...
ABSTRACT The concept of business ethics has become very topical over the years owing to significantly number of unethical decisions in the business world that have caused the collapse of many businesses around the World. Studies on business ethics awareness have focussed on professionals and university students. This study on business ethics awareness therefore investigates the awareness and knowledge of business ethics among second cycle accounting students and the extent to which their awar...
ABSTRACT The concept of financial inclusion has been gradually accepted in the global world since it is known as one of the key driver of economic growth and development. The Central Bank of Nigeria’s cashless policy introduced in Nigeria in the year 2011 has in its objective, the financial inclusion. In view of this, the researcher seeks to assess the impact of electronic banking on financial inclusion in Nigeria. The study utilized the total number of automated teller machines, point of s...
ABSTRACT This study investigated the barriers to women career advancement and progression in the accountancy profession in the Kumasi Metropolis. The study sampled 48 female accountants from various institutions who also occupy diverse positions in the Metropolis. Data was collection through questionnaire and were further analysed using descriptive statistics such as mean, frequency and percentages. The study revealed that most of the female accountants pursue a career in accounting due to th...
ABSTRACT This study sought to examine three main determinants of financial sustainability of the Presbyterian Church of Ghana (PCG) in view of the fact that the Church is grappling with serious financial challenges regarding funding administrative overheads, scholarships, and social services. The PCG is a major contributor to the socio-economic and spiritual development of Ghana since 1828 in areas like health, education, agriculture, etc. It was guided by three objective predictors of financ...
ABSTRACT Issue of tax non-compliance has remained a major canker in Ghana because of deliberate attempt of people not to file and pay their taxes. Few investigations on the drivers of tax compliance behaviour have revealed mixed findings because they were not able to establish a comprehensive factor that drive people to comply with tax obligation. The dearth of clarity on what drives people to comply with tax limits a proper understanding on tax policy formulation. In view of this, the study ...
ABSTRACT This study was conducted on selected businesses in the Sekondi-Takoradi Metropolis of the Western Region of Ghana with the purpose of assessing the practices small and medium enterprises (SMEs) in the metropolis adopt in managing their working capital through the use of the descriptive research design. A sample of 300 respondents was chosen using the stratified random and purposive sampling techniques from a population consisting of entrepreneurs and their employees responsible for m...
ABSTRACT The aim of this study is to identify the extent to which listed banks in Ghana comply with International Financial Reporting Standards, with particular reference to financial instruments IFRS 7. It also seeks to identify the formal mechanism employed to monitor and enforce IFRS compliance in Ghana. In addition, it is further intended to identify the problems listed banks encounter in complying with IFRS. The level of mandatory compliance with IFRS 7 was measured using a mandatory dis...
ABSTRACT The continuous decline in female students’ enrolment in accounting courses in Ghana has been witnessed and attributed to various factors. It is in this light that, the study seeks to assess the factors that influence female students in pursuing a career in accounting among Senior High Schools within the Sekondi-Takoradi metropolis. The study employed the quantitative approach and descriptive research design due to its research objectives. A sample size of 136 respondents were rando...
ABSTRACT Effective internal audit function in an organization has been argued out as one of the best way of curbing the menace of corporate scandals which resulted in the collapse of many corporate institutions in recent years. Internal audit department has been noted to be the custodian of internal control system that monitors and promote good governance system in an organization. The purpose of this study is to assess the effectiveness of the role of internal audit within the Ghana Police S...
ABSTRACT Corporate scandals have made stakeholders question the display of professional scepticism by auditors. This has prompted stakeholders to reassess the trust they place in the audit opinion. Research into professional scepticism has, therefore, caught the attention of practitioners and academia. There is a belief that: to win back the increasingly eroding trust of stakeholders, there is a need to understand the nature of the display of professional scepticism. The study, therefore, exa...
ABSTRACT The work of accountants is all based on principles and ethics and hence demands that members of this profession exhibit high levels of ethical behaviour. However, some recent events of unethical behaviours have been recounted, calling for more research in this area. It is believed that to change the face of the profession and win back the trust of stakeholders, a new revolution of accountants must be raised. This study, therefore, investigates the relationship between values and the ...