Accounting Research Papers/Topics

POWER SUPPLY AND THE PERFORMANCE OF SMALL AND MEDIUM SCALE INDUSTRIES IN NIGERIA FROM 1986 - 2010

11ABSTRACTThis research work centers on the power supply and the performance ofsmall and medium scale industries in Nigeria from 1986 – 2010.carrying out this study, secondary data were collected and empiricalanalysis was made to achieve these objectives, multiple regressionwere used in anglicizing the data. In investigating this problem, theresearcher introduces 2 hypotheses that power supply changes has nosignificant in Nigerian econometric mode were used for evaluation andtesting of the ...

INTERNAL AUDITING AS AN AID TO MANAGEMENT

ABSTRACTThis research work deals with internal audit as an aid to management. It aimsat finding out the role of internal audit in management decision making inorganizations. It is a survey research. Data were collected from primary andsecondary sources which included using questionnaires, personal observations,text book, journal and internet. Sample of 92 were collected by random samplemethod. Three hypotheses were formulated and tested using Z-test statistics,while questionnaires were analyz...

FACTORS THAT REDUCE SAVINGS IN NIGERIA 1980-2010

5ABSTRACTThis study investigates the core leading factors that reduce savingsin Nigeria between 1980 -2010 using ordinary Least Square (OLS)econometric framework, which will enable us proffer solutions forthe improvement of savings in the economy, which is also animportant component for economic development in any country.Base on data collected, it is discovered that savings output inNigeria during the period was unsatisfactory but was laterdiscovered as a necessary factor for economic develo...

EXCHANGE RATE STABILITY AND EXPORT PERFORMANCE

5ABSTRACTExchange rate is the price of one currency in terms of another currency.Exchange rate stability has to do with government actions in order tostabilize exchange rate so as to increase export in Nigeria especially exportof primary products (agricultural produce) over the years, Nigeria hasadopted various exchange rate regimes ranging from fixed exchange regimeto floating exchange regime. The main purpose of this work is to determineto what extend does the volatility and risks of exchan...

ENHANCING CORPORATE ACCOUNTABILITY THROUGH EFFECTIVE AUDIT SYSTEM

vAbstractAbility to report back the conclusion of an assignment of theprogress made so far to the person(s) who delegated the authorityto the performer of an assignment, duty or function, has fordecades eluded this nation both in the private and publicresponsibilities to be performed and performed and reported backhas been carried out as accomplished. The lack of accountabilityleads to many vices in our social and economic system. Theobjectives of this study therefore are: (a) To ascertain th...

THE IMPACT OF MONEY SUPPLY ON ECONOMIC GROWTH IN NIGERIA (1981-2010)

The study examined the impact of money supply on economic growth in Nigeria.In the model specified, real gross domestic product (real GDP) is the regress whilebroad money supply, real exchange rate, and real interest rate are the regressors.Data was collected from CBN statistical Bulletin for the period 1981 – 2010. Thestatistical techniques used for the analysis is the ordinary least square techniqueswith the aid of Stata 10 software package. The research indicates that real interestrate a...

EFFECTIVENESS OF INVENTORY MANAGEMENT IN A MANUFACTURING COMPANY

This study examines the essence of effective inventories control and management tomanufacturing companies with particular emphasis on Ama Greenfield Breweries plc.The aim of this study is to investigate and ascertain areas of lapses by the company andoffer effective ways and solutions in which the manufacturing company can explore theservices of inventory management to effect its objectives. In carrying out this study,various research instruments such as questionnaires and oral interview were...

Developing effective strategy for pension administration in the Nigeria public sector

This research work is designed to develop effective strategy for pension administration in the Nigeria public sector, using pension commission as a study. The research work reveals how some retirees are forced to continue to work throughout their life, not out of choice but for lack of means of sustenance at old age. The sources of data collection for this work are primary and secondary sources, the researcher in this process of data collection for the research regarded the questionnaire to ...

ANALYSIS AND INTERPRETATION OF FINANCIAL STATEMENT AS A MANAGERIAL TOOL FOR DECISION MAKING

Financial Statement Analysis and Interpretation is a very vital instrument of good management decision-making in business enterprise. Good decisions ensure business survival, profitability and growth. Without financial statement analysis in investment decisions, an enterprise is likely to make decisions, which could spell its doom. Poor or lack of qualitative financial statement analysis could lead to investment returns, low profitability and even inability to identify viable investment oppo...

ACCOUNTING INFORMATION SYSTEM AS A MEANS OF ENHANCING FINANCIAL MANAGEMENT OF TRANSPORT COMPANY

Accounting information system in a transport organization has been a greatproblem to the third world countries in general, which Nigeria as a countryhas its own share. This research work, “Accounting information system in atransport organization, suggests ways of minimizing the effects of theproblems of inefficient accounting information. It is believe that animprovement in this regards will enhance the performance of the corporation.To enable the researcher find solution to the problem of ...

A COMPARATIVE ANALYSIS OF THE IMPACT OF INVENTORY VALUATION METHODS ON FINANCIAL REPORT STATEMENT IN SOME MANUFACTURING COMPANIES IN ENUGU STATE

This research work was conducted on with special reference to the impactinventoryvaluation methods has on financial report statements of manufacturingcompanies. For a longtime now the Accounting profession has not been able tocome up with any particular technique or method to be used uniformly in valuinginventory. This research work examined if the method used was as a result oftheprevailing economic circumstances. A survey research design was adopted for thestudy; data collected weregotten f...

A Perspective on Liquidity and Assets Management of Commercial Banks in Nigeria: Evidence from Some Selected Banks

This paper provides comprehensive analyses and prima facie evidences on determination of liquidity and asset management of selected Nigerian banks. The purpose of this study is to examine liquidity series of Nigerian banks with a view to indicating any weakness noticed. The study considers liquidity buffer of Nigerian banks and finds out how the policy of the Central Bank as a Lender of Last Result (LOLR) may affect banking in the period of liquidity crises. The paper collects time series...

The effect of internal audit on the financial control of government parastatals

Abstract The study has examined the effect of internal auditon the financial control of government parastatals(NigerianPortAuthority).Asurvey research design was adopted for the study and a simple size was selected using taro-yamane sampling technique as data used were obtained from primary and secondary sources.Three research questions were formulated out of which two hypotheses were formulated.Related literatures and theories were reviewed.The survey research design was adopted.Data ...

AUDITORS ROLE IN FIGHT AGAINST CORRUPTION IN NIGERIAN PUBLIC SECTOR

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 ...

IMPACT OF AUDITORS REPORT ON INVESTMENT AND MANAGEMENT

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...


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