JOURNAL ARTICLES 1. Ajibolade, S. O. (2006).An evaluation of research reporting activities of business students. Global Journal of Accounting, 2(1), 133-162. 2. Ajibolade, S. O. & Ogundele, B. O. (2006). A cultural perspective of financial disclosures in Nigerian corporate financial statements. The Nigerian Accountant, 39(3),49-62. 3. Ajibolade, S. O. (2006). Impact of leadership style on managerial budget performance in Nigeria. The Nigerian Journal of Management Research (Accepted for pu...
ABSTRACT The purpose of this study was to investigate the effects of tax awareness and knowledge on tax compliance among SMEs., The researcher employed simple random sampling to arrive at the actual participants considered in the study. Structured questionnaire with close-ended questions were used to solicit data from 150 respondents. Structural Equation Modelling was employed in the analysis of the data. The results showed that majority of the participants had no knowledge or attended any ed...
ABSTRACT The upsurge in fraud and the existential threat it poses to the corporate organisations has spurred the interest of many academics, accountants, auditors and investors alike. The failure of audits to detect fraud have resulted in the has called the integrity of the accountancy and the audit function profession, resulted in lawsuits and set many corporate executives on the path to find the most appropriate methods to address same. This study presents an examination fraud detection and...
ABSTRACT The study examined the effects of exchange rate movement on foreign direct investment (FDI) inflows into Ghana. Specifically, the study examined the trends in FDI inflows and exchange rate in Ghana, investigated the impact of exchange rate volatility on FDI inflow and determined the impact of FDI inflow on exchange rate volatility. The study also examined the impact of economic growth on FDI inflows to Ghana. For the purpose of this research, secondary data sourced from World Devel...
ABSTRACT This research examines the financial management practices in non-financial institution using Penfield School as a case study. The study was conducted using qualitative case study research design. The study adopted purposive sampling technique for the selection of interview respondents from Penfield School. 10 respondents were interviewed. These people were selected based on their level of knowledge and involvement in the financial management practices of Penfield School. Semi-st...
ABSTRACT Despite the contributions of Small and Medium Scale Enterprise, it has been facing challenges of diverse kind, which renders its benefits as though it is ineffective. One of the striking ways that was developed in seeing that SMEs rise to meet up with future relevance is the introduction of IFRS for SMEs. This was to give a global and universal direction to all SMEs and help the weaker businesses succeed. Since it is to be adopted, the impact of its adoption to SMEs is to b...
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 investigates the required skills and ethics of the forensic accountant in preventing fraudulent practices in the Nigerian public sector. The primary source of data was utilized for data collection. Using the simple random sampling (SRS), a total of 300 questionnaires were administered; 163 were retrieved. The data obtained was analyzed using SmartPLS - for measurement and structural model. One of the major findings revealed that skills requirement was significant predator ...
Abstract The aim of this paper is to describe the historical origin and development of cost and management accounting. This study has successfully linked the modern management accounting systems to the past to ensure a better understanding. It was gathered that the existence of cost accounting as one of the oldest managerial tools dates back to the ancient times. The formal beginning of cost and management accounting is ascribed to the industrial revolution of the nineteenth century which was...
Abstract What we know today as double entry bookkeeping is traceable to a man called Luca Pacioli, the author of the world’s first printed book-keeping treatise. As the origin of all subsequent book-keeping treatises throughout Europe, Luca Pacioli’s book-keeping tract is not only the source of modern accounting, but also ensured that the medieval Venetian method itself survived into our times. However, this study is aimed at critically examining the emergence of the double entry syst...
Abstract The issue of transfer pricing arises where companies are divisionalised and have responsibility centres operating as strategic business units. This kind of situation is associated with the challenge of determining suitable prices for intra-group transactions. The transfer pricing problem becomes even more critical where a company has subsidiaries spread around the world especially in countries that have varying tax rates. Under this situation, it is common for multinational compa...
The world is faced with challenges in all three dimensions of sustainable development—economic, social and environmental. More than 1 billion people are still living in extreme poverty and income inequality within and among many countries have been rising. In Nigeria, many E-banking services have been introduced in a bid to enhance the economy’s financial activities.The aim of this study is to identify the E-banking services that contribute towards sustainable development in Nigeria. The...
Abstract This study examined the impact of E-Taxation on Nigeria’s revenue and economic growth. Given that the purpose of introducing electronic tax system is to improve revenue collection which will in turn improve the country’s economic growth, the study empirically examined how the implementation of E-taxation in 2015 has affected Tax Revenue, Federally Collected Revenue and Tax-to-GDP ratio. The study made use of secondary data sourced from Federal Inland Revenue Service, and Centr...
Abstract Audit reports provide information and serve as a communication link between the auditor and financial statements users. Investors in emerging markets are demanding a more comprehensive audit report to enhance their decision making process. It is widely believed that auditors are guilty for business failures that affect the going concern of companies. There is a need for more detailed and certified information from an external entity which is the external auditor. This study evaluated...
Accountability and Transparency has over the years been recognized as instruments of reduction of corruption at all levels of public sector. A lack of transparency and accountability in the public sector presents a major risk to the efficiency of the capital markets, financial stability, long term economic sustainability, economic growth and development. Unfortunately, the issue of accountability is a basic and fundamental problem in our country Nigeria. This is as a result of the high rate o...