1. FINANCIAL MANAGEMENT PRACTICE AND PERFORMANCE OF SMEs IN NIGERIA (A CASE STUDY OF SELECTED SMEs IN EKET LGA)
Background to the study: Small firms play vital roles in the process of industrialization, sustainable economic growth (Ariyo, 2005); encouragement of entrepreneurship, employment generation (Ogujiuba et al, 2004); reduction of poverty and contribution to the Gross Domestic... Read More
2. DESIGN AND IMPLEMENTATION OF A COMPUTERIZED AUDITING SYSTEM FOR A FINANCIAL INSITITUTION A CASE STUDY OF FIRST BANK (NIG) PLC
ABSTRACT: The documentation management system in most audit firms no doubt, has a difficult task in today’s competitive auditing industry; hence there is the need for a fat, more efficient and effective processing system.
Client’s files cannot be assessed qu... Read More
3. A REVIEW OF INTERNAL AUDITING AND ITS SIGNIFICANCE ON THE PERFORMANCE OF INSURANCE FIRMS IN NIGERIA
ABSTRACT: The study is focused on a review of internal auditing and its significance on the performance of insurance firms in nigeria shows that internal audit is useful in sustain achievement of organizational goals. Thus, internal audit... Read More
4. AN EVALUATION OF AUDITING AND ITS IMPORTANCE IN THE AUTHENTICATION OF FINANCIAL STATEMENT OF BUSINESS ORGANISATION IN NIGERIA
ABSTRACT: In an attempt to analysis the importance attached to auditing as a tool for certifying the financial statement of business enterprise, the researcher had to be very briefly re-cap the origin of auditing and above all those factors that in the first inst... Read More
5. ASSESSMENT OF AUDIT EXPECTATION GAP IN NIGERIA
ABSTRACT: This study was carried out to examine the assessment of audit expectation gap in Nigeria using ICAN Lagos state as the case study. Specifically, the study aimed at ascertaining the responsibility and reliability factors which contribute to the audi... Read More
6. ASSESSMENT OF THE CONTRIBUTIONS OF INSURANCE IN THE SPORTS SECTOR OF NIGERIA
Background of the study: From pre-consolidation to post-consolidation, the Nigerian insurance sector has shown significant development. They are benefiting from the wealth sport industry's recapitalization and growing abroad in order to compete with foreign communities. As ob... Read More
7. AUDIENCE PERCEPTION OF AFRICA INDEPENDENT TELEVISION (AIT) COVERAGE OF POLITICAL NEWS
Background of the study: In this era of digital technology and globalization of communication, the media industries have crucial role to play in creating awareness and giving first class information to the populace on issues emanating from the administrations and governance of th... Read More
8. AUDIT CONFLICT: IT’S IMPACT ON AUDITORS ABILITY TO RESIST MANAGEMENT PRESSURE
BACKGROUND OF THE STUDY: The impact of auditing in any organization is of vital importance that their growth and retardation depend on it. According to Nwabueze (2020) an audit is an independent examination of and expression of opinion of the financial statement... Read More
9. AUDIT INDEPENDENCE AND CREDIBILITY OF FINANCIAL REPORTING IN THE NIGERIAN BANKING SECTOR
Background to the Study: In present times, there has been much discussion about the Auditors independence; the leadership of the auditing standards board, the public oversight board, the independence standards board, and most recently the proposed independence ru... Read More
10. AUDITING AS A TOOL FOR FRAUD RISK ASSESSMENT IN COMMERCIAL BANKS (CASE STUDY OF SELECTED COMMERCIAL BANKS IN ILORIN KWARA STATE)
ABSTRACT: With an upsurge in financial accounting fraud in the current economic scenario experienced, financial accounting fraud detection has become an emerging topic of great importance for academic, research and industries. In this age of high technology, frau... Read More
11. AUDITING AS AN AID TO ACCOUNTABILITY IN THE PUBLIC SECTORS (A CASE STUDY OF FEDERAL MINISTRY OF FINANCE AND ECONOMIC DEVELOPMENT)
Background Of The Study: This is now a national issue. The increasing incidence of fraud and misappropriation of funds and property by Accounting officers and chief executive in the public sector of the Nigeria economy pose pertinent question as to whether auditi... Read More
12. AUTOMATED FORENSIC AUDITING AND FRAUD CONTROL IN NIGERIA
INTRODUCTION: Mobile wise geek (2011) defined fraud as a deliberate misrepresentation that causes a form of monetary losses. All of these are usually required for an act to be ... Read More
13. CONFLICT OF INTEREST AND THE AUDITOR INDEPENDENCE (A CASE STUDY OF PRICE WATER HOUSE COOPERS)
Background to the Study: Conflict of interest and auditor’s independence are two concepts that must be considered properly in this project work. If there is any way auditors’ conflict of interest affects his independence. To start with auditor’s... Read More
14. CONTROL OF PROJECT TIME IN BUILDING CONSTRUCTION
INTRODUCTION: The construction industry has evolved into an ever more intricate web of linkages between ever more rapid processes, choices, and actions. On the other hand, there is a movement in the direction of more sustainable practices (Boussabain, 2022).
... Read More15. INTERNAL AUDITING AS AN INSTRUMENT FOR EFFECTIVE MANAGEMENT AND ACCOUNTABILITY OF FINANCIAL RESOURCES IN THE PUBLIC SECTOR
ABSTRACT: This study was carried out to Internal auditing as an instrument for effective management and accountability of financial resources in the public sector using Udi Local Government in Enugu State. The study adopted a survey research design and with... Read More
16. THE FIDUCIARY FRAUD DETECTION DUTY OF THE FORENSIC ACCOUNTANT IN NIGERIA
Background to the Study: The trend and the volume are increasing on a daily basis and all levels of the society are involved. The rich, the poor, the young and the elderly, the male and female all are neck deep in fraud and fraud related activities that say a lot about our m... Read More
17. THE USE OF MANAGEMENT AUDIT AS AN AID FOR EFFECTIVE MANAGEMENT
BACKGROUND OF THE STUDY: This study seeks to enhance the understanding of the concept of management audit as an aid for effective management. The management auditor’s role in the evaluation of management performance cannot be over emphasized.
Just as change h... Read More
18. TRIPLY ENTRY ACCOUNTING SYSTEM AND FINANCIAL REPORTING
CHAPTER ONE
INTRODUCTION: Modern financial accounting is based on a double entry system. Described simply, double entry bookkeeping allows firms to maintain records that reflect what the firm owns and owes and also what... Read More
19. THE PERCEPTION OF TEACHERS AND STUDENTS REGARDING THE CAUSES AND CONSEQUENCE OF FAILURE IN ENGLISH LANGUAGE; A STUDY OF SELECTED SCHOOLS IN OGUN STATE
CHAPTER ONE
INTRODUCTION
Background of study: Different authors have tried to make an intensive review about the causes of mass failure of students’ in English language at the secondary level across the country and beyon... Read More
20. THE PERFORMANCE OF AN AUDITOR AND AUDITING IN NIGERIA ECONOMY
CHAPTER ONE
INTRODUCTION
BACKGROUND OF THE STUDY: An auditor of the evidence may describe an audit as an examination from which final revenue accounts and balance sheet of an... Read More
21. THE ROLE OF AUDITING IN ENSURING ORGANIZATIONAL EFFECTIVENESS
CHAPTER ONE
INTRODUCTION
BACKGROUND OF THE STUDY: Corporate performance management is the area of business intelligence involved with monitoring and managing an organizations performance such as revenue, returns in investment,... Read More
22. THE ROLE OF AUDITORS IN A DEPRESSED ECONOMY (A CASE STUDY OF SELECTED BANKS)
CHAPTER ONE
INTRODUCTION: In the 60’s especially before the civil war in Nigeria cash crops from Agricultural sectors mining and a few others provide much of the foreign exchange earnings. In this period 70... Read More
23. THE ROLE OF AUDITORS IN ORGANIZATIONAL GOALS ATTAINMENT
CHAPTER ONE
INTRODUCTION
Background to study: Internal auditing has undergone dramatic changes and has expended its scope to make greater contribution to the organization goals. Internal auditing is also performing its role in... Read More
24. AN INVESTIGATION INTO THE SIGNIFICANCE OF FINANCIAL ANALYSIS IN THE OVERSIGHT OF MANAGEMENT ACTIVITIES
CHAPTER ONE
INTRODUCTION
BACKGROUND OF THE STUDY: Financial analysis is the process of reviewing and analyzing company’s financial statement to make better economic deci... Read More
25. THE INFLUENCE OF FINANCIAL ACCOUNTING REPORTING ON THE MANAGEMENT OF A BUSINESS ORGANIZATION
CHAPTER ONE
INTRODUCTION
Background Of The Study: According to Ogunjimi in Ejiofor (2008:2) the running of any business is based principally on financial functions and hence w... Read More
26. THE IMPACT OF SMART MOBILE DEVICES AND ONLINE PLATFORMS FOR SOCIAL INTERACTION ON THE ACADEMIC ACHIEVEMENT OF SENIOR SECONDARY SCHOOL STUDENTS
CHAPTER ONE
INTRODUCTION
Background of the study: The world is a big interconnected community that is united through a network of wired and wireless devices via the World Wide Web (WWW). The majority of individuals today posse... Read More
27. THE IMPACT OF TEACHERS QUALITY ON THE ACADEMIC PERFORMANCE OF SECONDARY SCHOOL STUDENTS
CHAPTER ONE
INTRODUCTION
Background of the study: Teachers’ quality has been the focus of considerable debated worldwide since the middle of 20th century. Riovkin, Hanushek and Kain (1998), demonstrated in a study that t... Read More
28. THE IMPACT OF TRIPLE ENTRY ACCOUNTING SYSTEM ON FINANCIAL REPORTING
CHAPTER ONE
INTRODUCTION
INTRODUCTION: Modern financial accounting is based on a double entry system. Described simply, double entry bookkeeping allows firms to maintain recor... Read More
29. THE IMPACT OF HUMAN CAPITAL ON ECONOMIC GROWTH IN NIGERIA
CHAPTER ONE
INTRODUCTION
Background of the study: The concept of human capital is a relatively recent idea in the realm of economic theory. While economists have long paid close attention to the concept of investments in physi... Read More
30. THE IMPACT OF INTERNAL AUDITING ON THE PROFITABILITY OF MONEY DEPOSIT BANK
CHAPTER ONE
INTRODUCTION
Background of the Study: Taking a deep retrospect, internal audit has served as a simple administrative procedure comprised mainly of checking documents, counting assets, and reporting to Board of Dire... Read More
31. THE IMPACT OF POSITIONING STRATEGIES ON CONSUMER PRODUCTS IN NIGERIA (A CASE STUDY OF UNILEVER PLC)
CHAPTER ONE
INTRODUCTION
Background of the study: Globally in marketing field, positioning has evolved to refer to the process through which marketers attempt to build an image or identity for their product, brand, or organiza... Read More
32. THE EFFECT OF POST COVID-19 ON THE INTERNAL CONTROL SYSTEM IN BANKING INDUSTRY (GUARANTEE TRUST BANK)
CHAPTER ONE
INTRODUCTION
BACKGROUND OF THE STUDY: The word "audit" originates from the Latin word "audire," which literally translates to "to hear in... Read More
33. THE EFFECT OF SOCIOECONOMIC BACKGROUND ON ACADEMIC PERFORMANCE OF BIOLOGY STUDENT: A CASE STUDY OF ENUGU NORTH LOCAL GOVERNMENT AREA
CHAPTER ONE
INTRODUCTION
Background of the study: Education is the best legacy a nation can give to her citizens especially the youth. This is because the development of any n... Read More
34. THE IMPACT OF ACCOUNTING INFORMATION ON THE PERFORMANCE OF NON PROFIT MAKING ORGANIZATIONS IN OSOGBO LOCAL GOVERNMENT AREA
CHAPTER ONE
INTRODUCTION
Background of the study: The word non-profit making organizations explained that the organizations are not established for the purpose of making profi... Read More
35. THE IMPACT OF CULTURAL INFLUENCES ON CONSUMER BUYING BEHAVIOUR
CHAPTER ONE
INTRODUCTION
BACKGROUND OF THE STUDY: The effectiveness of any marketing activities does not solely depend on the ability to offer competitive range of product and services rather sack up extensive campaigns for su... Read More
36. THE IMPACT OF CULTURAL INFLUENCES ON CONSUMER BUYING BEHAVIOUR
CHAPTER ONE
INTRODUCTION
BACKGROUND OF THE STUDY: The effectiveness of any marketing activities does not solely depend on the ability to offer competitive range of product and services rather sack up extensive campaigns for su... Read More
37. THE CONTROVERSIES AND DIFFICULTIES ENCOUNTERED IN FEDERALISM AND NATIONAL INTEGRATION IN NIGERIA
CHAPTER ONE
INTRODUCTION
Background of the study: The problems with national integration in Nigeria are so severe that the country's federation is on the verge of dissolving altogether. Both antagonistic and integrat... Read More
38. THE EFFECT OF EXAMINATION ANXIETY ON THE ACADEMIC PERFORMANCE OF STUDENTS IN TERTIARY INSTITUTIONS
CHAPTER ONE
INTRODUCTION
Background of the study: Education creates problem-solvers who can apply their knowledge to a range of difficulties. A great education gives a student a high degree of Meta cognitive abilities, which h... Read More
39. THE IMPACT OF POPULATION GROWTH ON THE NIGERIAN ECONOMY
CHAPTER ONE
INTRODUCTION
Background of the study: The consequences of population growth on the economic development of less developed countries are not the same because the condition prevailing in these countries are quite d... Read More
40. INFLUENCE OF ONLINE NEWS ON THE TRADITIONAL NEWSPAPER PATRONAGE AMONG UNIVERSITY COMMUNITY
CHAPTER ONE
INTRODUCTION
Background of the study: Experts in the nation‘s media and marketing communication industries at a forum organized by the Advertising Agencies‘ Association of Nigeria, (AAAN), in 2010 in... Read More
41. COMMITTEE SYSTEM AND LEGISLATIVE EFFECTIVENESS IN NIGERIA NATIONAL ASSEMBLY: A STUDY OF THE PUBLIC ACCOUNTS COMMITTEE OF THE 7TH SENATE (2011-2015)
CHAPTER ONE
INTRODUCTION
Background to Read More
42. SEXUALITY AND CONTRACEPTIVE USE AMONG ADOLESCENT
CHAPTER ONE
INTRODUCTION
Background of the study: Sexuality and contraceptives have become a prominent subject in the modern era, as the consequences of unsafe sexual behaviou... Read More
43. AN EVALUATION OF THE INLAND TRANSPORTATION AND ITS EFFECT ON LOGISTICS IN NIGERIA
CHPATER ONE
INTRODUCTION
Background of the study: Transportation represents one of the most important human activities worldwide. Transportation is defined according to Oni (2009), as the conveyance of goods and people over la... Read More
44. AUTOMATED FORENSIC AUDITING AND FRAUD CONTROL IN NIGERIA (A CASE STUDY OF THE ECONOMIC AND FINANCIAL CRIMES COMMISSION, PORTHARCOURT)
ABSTRACT
The topic “Automated forensic auditing and fraud control in Nigeria” is a critical concept in modern days accounting, and our country Nigeria is not left out in its practice. This research aims at pointing out the rationale behind fraudulent practices as well as exa... Read More
45. DETERMINATION OF SELF EMPELOYMENT SKILLS NEEDED BY BUSINESS EDUCATION STUDENTS IN COLLEGES OF EDUCATION IN SOUTH -WEST
Background of the Study
Education is the bed rock of a nation‟s economy. It is the suitable legacy with which a child should be left in order to successfully exist in life and to remain productively capable in any economy. Education is also seen to be the robust step in paving the way f... Read More
46. EVALUATION OF VALUE FOR MONEY ADDIT AS A TOOL FOR FRAUD CONTROL IN THE PUBLIC SECTOR
ABSTRACT
The scope of governmental auditing has been widened over the year by the demand for independent verification of information to the extent that it can no longer be limited to the audit of financial operations, but value for money audit which ensures that the activities and progr... Read More