ABSTRACT This study examines the effect of ethical accounting practices on organizational productivity in Osun state, Nigeria. To achieve this objective, data was collected from primary and secondary sources. The secondary sources were from textbooks, journals, magazine, public and academic libraries and unpublished thesis. The primary source adopts descriptive research design questionnaire while data were collected from 176 respondents cutting across organisations in Osun State. Our hypothes...
ABSTRACT The general objective was to conduct an empirical analysis of the causes of small business failure in Ibadan, Oyostate, Nigeria while the specific objectives of the study was to identify the factors that lead to the failure of small businesses in Ibadan, Oyostate, Nigeria; to evaluate the extent to which these factors are attributable to the government and business owners and to identify measures that can be used to address the problems of small business failure. ...
This study examined the relationship between non-performing loans and the profitability of banks, with focus on certain deposit money banks (DMBs) in Nigeria. The study adopted a descriptive research design. Data relating to the periods 2008-2017 were collated from the Financial Statements of the relevant banks. The Pearson Product Moment Correlation, as computed via the SPSS, was used to test the four hypotheses holding the study. Non-performing loans, as measured by the natural lo...
Audit policies are specific principles, rules and procedures that guide the auditing processes. It could also be a checker of standards that govern the way auditing can be carried out in various firms or enterprises. These policies differ from company to company, but however, must be anchored around the auditing standards. In this sense audit policy is a framework by which an auditor is expected to operate. But there is more.
ABSTRACT The increasing concern about environmental degradation, resources depletion, resources scarcity, environmental degradation and the sustainability of economic activity have made the development of Environmental accounting an area of interest. Adequate research is not carried out to effectively determine what environmental accounting is truly about and whether or not it has an impact on the corporate performance of quoted manufacturing firms. The study evaluated the effect of environme...
Treasury Single Account is a public accounting system under which all government revenue, receipts and income are collected into one single account, usually maintained by the country’s Central Bank and all payments done through this account as well. The purpose is primarily to ensure accountability of government revenue, enhance transparency and avoid misapplication of public funds. The maintenance of a Treasury Single Account will help to ensure proper cash management by eliminating idle f...
ABSTRACT Effective Internal Control as an aid to management efficiency is critical review of this research work. From the analysis also, it was found that a number of managerial problems such as inadequate account records, inefficient accounting procedures, unqualified personnel fraud etc are faced due to lack of effective internal control. Over 80% do not have a well designed internal control system and these limits the success and growth of a business enterprise. Most recommended to these...
Title Page Declarationii Certificationiii Dedicationiv Acknowledgementv Table of contentvi List of Tablesviii List of Appendicesix Abstractx CHAPTER ONE: INTRODUCTION 1.1Background to the study1 1.2 Statement of the Problem3 1.3Research Objectives6 Research Questions6 1.5 Research Hypothesis6 1.6Scope of the Study7 1.7Significance of the Study7 CHAPTER TWO: LITERATURE REVIEW 2.0 Introduction9 2.1Concepts of Audit and Audit Fees9 2.2The Audit Expectation Gap and Audit Fees21 2.3Factors Affecti...
ABSTRACT The study was carried out to examine the relationship between government pension officers and pension fund administration in Nigeria, examine the effect of budget allocation and pension fund administration in Nigeria pensioners and also to examine the effect of pensioners’ education in pension fund administration in Nigeria. The study adopted the descriptive design and was guided through a self-structured questionnaire administered to 50 pension officers Ekiti. Findings from the s...
ABSTRACT This study examines the challenges of bank fraud and commercial bank performance in Nigeria 1991-2016. The core macro-economic variables used for the study are Earnings before Tax of commercial banks in Nigeria, Expected Losses from insecurity and Fraud cases, Number of Fraud Cases, Number of staff involved in fraud cases and Volume (amount) involved in fraud cases. OLS multiple regressions is employed to examine the challenges of bank fraud and commercial bank performance in Nigeria...
ABSTRACT This study examined the impact of working capital management and profitability of 10 quoted manufacturing companies in Nigeria using a cross-sectional time series data for the period 2010 – 2015. The study used secondary data generated from the published annual reports and account of the sampled companies. Data were analysed using correlation and descriptive statistics using SPSS 20. The study reviewed a positive effect of cash conversion cycle (CCC), receivable colle...
ABSTRACT Budget is meant to ensure proper planning, controlling and coordinating of activities for effective decision making. Budgets are means of tabulating the projectional inflows and outflows of any organization in order to map out plans to be achieved at a specified period of time. A well prepared budget gives room for easy control of resources made available for the extension of al activities planned for a transport organization. This study was conducted to examine budgeting as a finan...
This study examined the relationship between non-performing loans and the profitability of banks, with focus on certain deposit money banks (DMBs) in Nigeria. The study adopted a descriptive research design. Data relating to the periods 2008-2017 were collated from the Financial Statements of the relevant banks. The Pearson Product Moment Correlation, as computed via the SPSS, was used to test the four hypotheses holding the study. Non-performing loans, as measured by the natural lo...
ABSTRACTThe topic of this research is problems and prospects of auditing ingovernment organization, the population of the study was 82 while theresearch used yaro Yamani formula in the determination of the samplesize which was 68.The researcher used both the primary and thesecondary sources in obtaining the relevant data used in the course ofthe study. The primary data was collected using the questionnaire whilethat of the secondary data was obtained using written textbooks,journals, magazine...