1. DETERMINANTS OF AUDIT FEES IN THE BANKING INDUSTRY
Abstract: This research examines determinants of audit fees in the banking sector.The main objective is to find out if there is any relationship between audit firm size and audit fee and also to verify if profitability has significant impact on audit fee. Using Ordinary Least Square (OLS) r... Read More
2. IMPEDIMENTS IN ADOPTING INTERNATIONAL FINANCIAL REPORTING STANDARD IN NIGERIA
ABSTRACT: This study was carried out to examine impediments in adopting international financial reporting standard in Nigeria with special reference to Federal Pay Office, Benin and Office of the Auditor-General for the Federation, Benin City. Specifically, the study aimed to find... Read More
3. THE ROLE OF INTERNAL AUDIT AS A MANAGEMENT TOOL FOR ENHANCING ORGANIZATIONAL FINANCIAL PERFORMANCE
BACKGROUND OF THE STUDY: The selection of the research topic indicates the researcher's intention to investigate the efficiency and effectiveness of internal audits in various corporate organisations, including banks, manufacturing companies, and governm... Read More
4. 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
5. AN ASSSESSMENT OF EFFECTIVE COMMUNICATION AND ITS IMPACT IN THE RELATIONSHIP BETWEEN PARENTS AND THEIR CHILDREN'S WELL-BEING IN NIGERIA
BACKGROUND OF THE STUDY: Communication, according to Greg Duran (2010), is the foundation of any interaction in today's society, including families, schools, and the globe at large, because information can never be communicated or conveyed without communicati... Read More
6. AN EXAMINATION OF THE GOVERNANCE MECHANISM AND ITS INFLUENCE ON EXCESSIVE TAXATION
Background to the study: Taxes are the major contributor to government’s revenue and become an important issue in every country; therefore taxes are a crucial element in a firm. In maximizing shareholders’ wealth, company tries to minimize its tax burden. Shareholders... Read More
7. 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
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. A CRITICAL ANALYSIS OF THE CHALLENGES FACED BY TELEVISION BROADCASTING IN A DEMOCRATIC SOCIETY
BACKGROUND OF THE STUDY: The role of television as a mass medium in the democratization process is understood in the context of the public sphere, which is defined by Habermas stated in 2012 as "organs of information and political debates such as newsp... Read More
14. COMPANY AND ALLIED MATTERS ACT 2020 AND PUBLIC PERCEPTION: THE CASE OF NIGERIA CHURCHES
Background of the study: The role of law can be reactionary, progressive, or neutral depending on how it is applied, what interests it seeks to serve, and how it interacts with the full range of other factors that influence individuals ’decisions. It is imp... Read More
15. 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
16. 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 More17. DETERMINANTS OF AUDIT FEES IN THE BANKING INDUSTRY
Abstract: This research examines determinants of audit fees in the banking sector.The main objective is to find out if there is any relationship between audit firm size and audit fee and also to verify if profitability has significant impact on audit fee. Using Ordinary Least Square (OLS) r... Read More
18. AUDIT CONFLICT: IT’S IMPACT ON AUDITORS ABILITY TO RESIST MANAGEMENT PRESSURE
ABSTRACT: The project deals with audit conflict its impact on auditor’s ability to resist management pressure. This study examines the effect of ethical reasoning and formal sanction on the behaviour of auditors with detestiful attributes. The researcher us... Read More
19. FUNCTIONAL ACCOUNTING EDUCATION CURRICULUM FOR SUSTAINABLE YOUTH EMPOWERMENT
Background of the study: The primary goal of accounting education is to produce competent and ethical professional accountants capable of making a positive contribution over their lifetimes to the profession and society in which they work. In the face of increasing changes t... Read More
20. 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
21. AN EXAMINATION OF THE IMPACT OF COMMERCIAL DRIVERS RECKLESSNESS
Background to the Study: Driving a car, bus, lorry or an articulated-vehicle is a psychomotor activity that requires a combination of concentration and good visual and auditory functions. Several forces that can negatively affect driving mostly fall within the purview of psycho-s... Read More
22. THE ROLE OF LOCAL GOVERNMENT ADMINISTRATION IN ECONOMIC AND SOCIAL DEVELOPMENT OF RURAL AREA IN NIGERIA (A CASE STUDY OF UDI LOCAL GOVERNMENT AREA IN ENUGU STATE)
BACKGROUND OF THE STUDY: This study is a modest attempt at a lucid explanation of the role of local government in Nigeria. Nigerian local government system have witnessed tremendous transformation since the introduction of the 1988 civil service reforms one of the changes introdu... Read More
23. 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
24. 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
25. 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
26. 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
27. 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
28. 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
29. 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
30. THE ROLE OF COOPERATIVE SOCIETY ON ECONOMIC DEVELOPMENT OF EDO STATE (A CASE STUDY OF ORHIONMWON LOCAL GOVERNMENT AREA)
CHAPTER ONE
INTRODUCTION
Background Of The Study: The world cooperative could be used in different ways. It means “working together” or ready to “help”... Read More
31. THE IMPORTANCE OF STUDYING CO-OPERATIVE ECONOMICS AND MANAGEMENT
CHAPTER ONE
INTRODUCTION
Introduction: Co-operative Economics and Management in tertiary institutions help to improve the co-operative growth and development, quality manpower... Read More
32. THE INFLUENCE OF PENTECOSTAL CHURCHES ON THE DEVELOPMENT OF EDUCATION (A CASE STUDY OF LIVING FAITH CHURCH WINNERS CHAPEL)
CHAPTER ONE
INTRODUCTION
BACKGROUND TO THE STUDY: A global study and research on Pentecostal churches is an on-going assignment because of its impact on the religious, political and socio-economic life of the people. A su... Read More
33. 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
34. THE IMPACT OF WORK ENVIRONMENT ON EMPLOYEE PRODUCTIVITY
CHAPTER ONE
INTRODUCTION
BACKGROUND OF THE STUDY: According to Brem (2013), it's stated that for the last 250 years, employee productivity is known to have played a big... Read More
35. THE IMPACTS OF ACCOUNTING INFORMATION ON NON-PROFIT ORGANIZATION IN OSOGBO (A CASE STUDY OF UNION BAPTIST CHURCH, OSOGBO, OSUN STATE)
CHAPTER ONE
INTRODUCTION: The applications of Accounting Information have contributed to the growth and development of every business entity. Non-profit making organization on the other hand has immensely benefit... Read More
36. THE IMPACTS OF ACCOUNTING INFORMATION ON NON-PROFIT ORGANIZATION IN OSOGBO (A CASE STUDY OF UNION BAPTIST CHURCH, OSOGBO, OSUN STATE)
CHAPTER ONE
INTRODUCTION: The applications of Accounting Information have contributed to the growth and development of every business entity. Non-profit making organization on the other hand has immensely benefit... Read More
37. THE IMPORTANCE OF ACCOUNTING ON ORGANIZATIONS EFFECTIVENESS
CHAPTER ONE
INTRODUCTION
Background of study: In the early days, that is before the advent of modernization, the practice of accounting is not well pronounced in our organizat... Read More
38. THE IMPACT OF INFORMATION AND COMMUNICATION TECHNOLOGY ON THE PERFORMANCE OF THE NIGERIAN STOCK EXCHANGE
CHAPTER ONE
INTRODUCTION
BACKGROUND OF THE STUDY: The use of computer in business transaction is growing day by day and it is widely use. It is common in most part of the country and the world itself is becoming a global villa... Read More
39. 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
40. THE IMPACT OF INTERNATIONAL FINANCIAL STANDARDS (IFRS) ON THE QUALITY OF FINANCIAL STATEMENTS
CHAPTER ONE
INTRODUCTION
BACKGROUND OF THE STUDY: This study sets out to examine whether the impact of International Financial Reporting Standards (IFRS) in Nigeria has improv... Read More
41. 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
42. THE EXTENT OF LIABILITY OF BANKS FOR E-BANKING FRAUD
CHAPTER ONE
INTRODUCTION
Background to the study: With the global use of progressively more sophisticated internet and information technology (Papazoglou, 2003), electronic ba... Read More
43. AN EXAMINATION OF THE EXTENT OF LIABILITY OF BANKS FOR E-BANKING FRAUD
CHAPTER ONE
INTRODUCTION
Background to the study: The utilisation of advanced internet and information technology on a global scale has led to the development of electronic ba... Read More
44. THE INFLUENCE OF ADVERTISING AND PROMOTIONAL STRATEGIES ON ORGANISATIONS
CHAPTER ONE
INTRODUCTION
Background of the Study: Advertising encompasses the comprehensive array of endeavours involved in effectively conveying information or promoting prod... Read More
45. THE IMPACT OF AUDIT REPORT ON INVESTMENT IN FINANCIAL INSTITUTION
CHAPTER ONE
INTRODUCTION
BACKGROUND OF THE STUDY: Most business established nowadays, are not managed by the owners (shareholders... Read More
46. THE IMPACT OF AUDITORS REPORT ON FRAUD PREVENTION AND CONTROL
CHAPTER ONE
INTRODUCTION
BACKGROUND OF THE STUDY: Banks and financial Institutions are the most acceptable versatile, delicate .and popular forms of the present day joint incr... Read More
47. THE IMPACT OF AUDIT REPORT ON INVESTMENT IN FINANCIAL INSTITUTION
CHAPTER ONE
INTRODUCTION
BACKGROUND OF THE STUDY: Most business established nowadays, are not managed by the owners (shareholders... Read More
48. THE IMPACT OF AUDITORS REPORT ON FRAUD PREVENTION AND CONTROL
CHAPTER ONE
INTRODUCTION
BACKGROUND OF THE STUDY: Banks and financial Institutions are the most acceptable versatile, delicate .and popular forms of the present day joint incr... Read More
49. THE IMPACT OF FINANCIAL ACCOUNTING ON CORPORATE PERFORMANCE OF BUSINESS ORGANIZATIONS IN NIGERIA
CHAPTER ONE INTRODUCTION
Background of the Study Read More
50. THE EFFECT OF ACCOUNTING INFORMATION SYSTEM (AIS) ON ORGANIZATIONAL PRODUCTIVITY OF FIRM
CHAPTER ONE
INTRODUCTION
BACKGROUND OF THE STUDY: The emerging global economic scenario characterized by advancement in information technology, rapid changes in production pro... Read More