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...
ABSTRACT The study examined the effect of Management Accounting Practice on the performance of manufacturing companies in Nigeria. It evaluated the impact of Management accounting practices on financial performance of manufacturing companies in Nigeria and also investigated the influence of Management Accounting Techniques on the decision making process of manufacturing companies. The study adopted a descriptive survey design and also simple random sampling method to select the required sampl...
ABSTRACT The debt-to-equity ratio of a firm determines how cash flows will be shared between debt holders and equity holders. In reality, capital structure of a firm is difficult to determine. Financial managers are difficult to exactly determine the optimal structure. The main objective of this study is to determine the effect of capital structure on the performance of quoted Manufacturing firms in Nigeria. The study used multiple regression analysis of the ordinary least square analysis in ...
THE IMPACT OF CASH-LESS POLICY ON COST OF OPERATIONS OF BANKS BY ABAH RUTH UJ/2010/SS/0272 BEING A RESEACH PROJECT SUBMITTED TO THE DEPARTMENT OF ACCOUNTING, UNIVERSITY OF JOS FOR THE AWARD OF A BACHELOR OF SCIENCE DEGREE (B.SC.) IN ACCOUNTING. FEBUARY, 2015 CERTIFICATION I ABAH RUTH have completed the project for the award of Bachelor of Science (B.Sc) Accounting, in the Department of Accounting, Faculty of Management Sciences, and University of Jos. I hereby ...
TABLE OF CONTENTS Title Pagei Certificationii Dedicationiii Acknowledgementsiv Table of Contentvi CHAPTER ONE: BACKGROUND OF THE STUDY1 1.1 Background of the Study 1 1.2 Statement of the Problem6 1.3 Aims and Objective of the Study7 1.4 Research questions7 1.5Research hypothesis 8 1.6Significance of the study 10 1.7Scope of the Study 11 1.8Plan of the Study 12 1.9Definition of Terms 13 CHAPTER TWO: LITERATURE REVIEW 17 2.1 Introduction/preamble 17 2.2 Conceptual framework 21 2.3 ...
THE EXTERNAL AUDITOR AND THE FINANCIAL STATEMENTS OF PUBLIC SECTOR IN NIGERIA A Research Project Submitted By OKELEKE, CHIDINMA EZINWA Matric No_; RUN10-11/2987 To The Department of Financial Studies, College Of Management Sciences, Redeemer’s University, Km 46, Lagos-Ibadan Expressway, Redemption City, Mowe, Ogun State, Nigeria In Partial Fulfillment of the Requirements for the Award of the Degree of Bachelors of Science (B.Sc.) Honours in Accounting July, 2014. DECLARATION I, Okele...
.Table of Content CHAPTER ONE Background to the Story Statement of the Problem Objectives of Study Research Hypothesis Significance of Study Limitations of Study CHAPTER TWO Review of Related Literature Historical Development of Accounting Information Importance of Accounting Information in Business Decision Making CHAPTER THREE Research Methodology Scope of Study Data Design and Collection Sample Techniques CHAPTER FOUR Data Presentation, Analysis and Interpretation CHAPTER FIVE Finding...
The study was about the International Accounting Standard Board Conceptual Framework which sets out a comprehensive set of concepts for financial reporting, standard setting, guidance for preparers in developing consistent accounting policies and assistance to others in their efforts to understand and interpret the standards. The study adopts conceptual review approach which centred on discourses within the range of documentary evidence emanating from the international accounting standards ...
This article provides vast knowledge on the impact of independence of statutory auditors and reliability of financial statements in Nigerian listed companies. ABSTRACT In this study, the impact of the independence of statutory auditors on the reliability of financial statements in Nigerian listed companies was critically evaluated and analyzed. The major problem identified was is the need to safeguard auditors’ independence in order to gain stakeholders’ trust and confidence to utilize th...
ABSTRACT This study examined “The impact of revenue and cost relationship of tax collection in Nigeria” a case study of Ekiti State Government. Tax is not a friend of anyone, yet it must be loved by everyone, this ageless paradox has originated from time immemorial. The pathetic attitudes of human beings towards payment of tax remain progressively the same from one century to the other, from one generation to the other. Taxes being the most important source of government revenue. ...
ABSTRACT This study examines the effect of Audit committee characteristics on profitability of listed food and beverages firms in Nigeria. The study adopted an ex-post factor research design and used Audit committee financial expertise and audit committee meeting as independent variables to represent audit committee characteristic. It used return on assets, return on equity and earnings per share as the dependent variables to represent profitability. Data were collected from the annual financ...