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» ABSTRACT This research is an attempt to study the challenges of running small business in a depressed economy. The researcher identified that banking is in the midst of change that has arisen due to economic depression. As government seek to improve economic efficiency and better allocation of resources to solve the problem of economic depression, policy makers are shifting towards openness, compe...Continue Reading »
50 pages | 329 engagements |
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» CHAPTER ONE INTRODUCTION 1.1 Background of the Study Accounting profession has come under severe criticism, perhaps the greatest in history and perhaps the last in history. This is due to the sudden collapse and failure of some industrial giants. From the United States of America to the United Kingdom, Italy, Germany, India, and to Nigeria the story is basically the same. Whenever there is any cor...Continue Reading »
50 pages | 385 engagements |
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» CHAPTER ONE INTRODUCTION 1.1 BACKGROUND TO THE PROBLEM The availability of information is crucial to the successful pursuance of virtually every human endeavor. However, Hirshleijer and Riley (1979) observed that in order for any particular piece of information to be beneficial to the user, it must have precise definition and value. While the definition relates to the message about the various eve...Continue Reading »
50 pages | 450 engagements |
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» CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY This research work on the effort of Value Added Tax on the Nigeria economy is an evaluation and digestion of the newly introduced system of taxation with insight view on the general nature of VAT as applied to Nigeria industries the problems and prospect. This is a result of the narrow nature of VAT and the newness of the system in our economy. ...Continue Reading »
50 pages | 418 engagements |
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» ABSTRACT Survey research design will be employed in the study. According to Nworgu (1991), research design is a research plan that specifies how data relates to a given problem. Therefore, the design is chosen to fund out the “Effect of computerization on the growth of Nigeria economy”. The area of this study is Enugu North Local Government Area in Enugu State. There are 30 number of f...Continue Reading »
50 pages | 273 engagements |
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» CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY There is need for acceptable accountability of the money spent by various government establishment. This has resulted in Federal Government Establishment of Audit Department established in both the federal and state government as provided. The duty of the Audit Department is to report on the accounts stewardship rendered by the public office sec...Continue Reading »
50 pages | 247 engagements |
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» ABSTRACT The focus of this research work is on the Internal Control as an effective tool for checking of fraud in the banking industry. The increased occurrence of fraud in the banking industry in Nigeria brings to question the effectiveness of the internal control for checking of fraud in the banking industry in Nigeria. This study therefore, reviewed the degree of compliance of bank staff with i...Continue Reading »
50 pages | 450 engagements |
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» ABSTRACT This researcher work is a survey of an analysis of the impact of interest rate deregulation on the profitability of commercial banks. The research to work tried to find out among other objectives, the impact of deregulation of interest rate policy on the profitability of commercial bank. In carrying out the research, the regression and correlation method were use to analyze statistically ...Continue Reading »
50 pages | 227 engagements |
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» ABSTRACT The subject of this research investigation is “The Role of Internal Auditor and the method of Internal Control in Local Government in Enugu state specifically. The objective of the study is to know whether the function of the internal audit department are performed in compliance with the established standards and policies and how much it have succeeded in achieving the objectives of...Continue Reading »
50 pages | 589 engagements |
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» ABSTRACT The proposed research topic is summarized below: First and foremost, the research work provides the appropriate and comprehensive definition of the concept of accounting, by appropriately identifying the essential factors that must be considered in organizational accounting operations. Secondly, the project also made attempt to establish a close relationship between accounting and organiz...Continue Reading »
50 pages | 222 engagements |
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» ABSTRACT In the Nigerian economic setup, it is various that the role of accountant is very important in its growth and development. Against this background is this research work titled “the role of accountant in the Nigerian economy” effort has been made to examine the accountants in the economic development of the nation. This research work made effort to find out if the accountant ac...Continue Reading »
50 pages | 464 engagements |
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» ABSTRACT When some banks in the system are distressed, it is in the best interest of the non distressed one that an effective resolution of the distressed is carried out. This is because, the distress in one bank which leads to a loss of confidence in the effected bank can also affected confidence in the entire banking system, the corporation requires enormous amount of money which it does not hav...Continue Reading »
50 pages | 276 engagements |
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» ABSTRACT This research work was designed to study and investigate precisely the Role of Audit for the proper Accountability of Company’s Fund with special emphasis on Department of Petroleum Resources. Prudent fund management requires that available resources be equitable allocated to all activities or proposals such that each ill not suffer under over allocation of funds. How efficient a ma...Continue Reading »
50 pages | 228 engagements |
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» ABSTRACT The importance of adequate role of accounting information in business decision making to the existence of any construction organization cannot be over emphasized. General, role of accounting information comprises the plan of organization and all of the co ordinate methods and measures adopted within the organization to safeguard its assets, and promote operational efficiency. This researc...Continue Reading »
50 pages | 267 engagements |
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» ABSTRACT Auditors are referred to as the police of the accounting profession. In carrying out their function, it is expected that auditors should be independent and fair in their reports. It becomes expedient to ask, if auditors are independent and fair in their reports, why the massive failure of organizations particularly financial institution. The cross sectional survey design was applied in th...Continue Reading »
50 pages | 283 engagements |
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» ABSTRACT The need for the effective financial management in any business organization which has the intention to make progress, profit, to expand and to grow in size has no alternative. The need to obtain funds, wisely invest funds in a viable or profitable prefects and manager effectively and efficiently the day to day cash in flows and out – flows with any business organization calls for a...Continue Reading »
50 pages | 557 engagements |
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» ABSTRACT Financial distress in corporate entity has become more popular and essential to stakeholders of any business organization. This is because the management of such deteriorating situation may either bring about a collapse or turnaround of the business entity. Hence, the purpose or reason for conducting this study is to establish the fact that financial distress has effects or impact on the ...Continue Reading »
50 pages | 210 engagements |
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» ABSTRACT This research work examines as a significant tool for economic development. It concludes that a tax has played an important role in the economic development of a state. Tax policy has not been effective in enhancing social development in terms of distributing social income or encouraging social desirably activities. The relationship between taxation and the economic development is perhaps...Continue Reading »
50 pages | 225 engagements |
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» ABSTRACT This study relies on data from 19 listed companies in Nigeria for the period 2004 2014 to examine the impact of International Financial Reporting Standards adoption on the earnings management. In addition, I investigate the impact of big four auditor type and firm Size on Earnings Management. The study adopts the Generalized Method of Moments with extensive reliance on secondary data from...Continue Reading »
50 pages | 451 engagements |
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» CHAPTER ONE INTRODUCTION 1.1 Background of the study According to the Nigerian Tax Policy (2016) “tax is any compulsory payment to government imposed by law without direct benefit or return of value or a service whether it is called a tax or not” (p. 1). Payment of tax is regarded as a civic and patriotic responsibility of citizens which provides a regular major source of fund for gove...Continue Reading »
50 pages | 310 engagements |