1. 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
2. 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
3. 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
4. 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
5. 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
6. 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
7. 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
8. 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
9. 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 More10. 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
11. 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
12. 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
13. 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
14. 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
15. 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
16. 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
17. 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
18. 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
19. 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
20. 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
21. 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
22. 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
23. 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
24. 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
25. 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
26. 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
27. 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
28. THE IMPACT OF FINANCIAL ACCOUNTING ON CORPORATE PERFORMANCE OF BUSINESS ORGANIZATIONS IN NIGERIA
CHAPTER ONE INTRODUCTION
Background of the Study Read More
29. 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
30. THE EFFECT OF FINANCIAL ACCOUNTING REPORTING ON THE CORPORATE PERFORMANCE OF BUSINESS ORGANIZATION
CHAPTER ONE
INTRODUCTION
BACKGROUND OF THE STUDY: The impact of financial accounting reporting on the corporate performance of a business organization is becoming more apparen... Read More
31. ADOPTION OF INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS IN FINANCIAL REP ORTING BY ACCOUNT OFFICERS IN TERTIARY INSTITUTION SOUTH-EAST NIGERIA
Background to the Study
The low level of accountability and transparency in financial reporting and management in the public sector in Nigeria engenders a high level of corruption. The public sector in Nigeria has suffered setbacks largely due to ineffective and inefficient management a... Read More
32. AN APPRAISAL OF THE LAW AND PRACTICE OF CORPORATE GOVERNANCE IN THE NIGERIAN BANKING SECTOR
ABSTRACT
Corporate governance is a principled-based system by which corporations are organised and managed. It is made up of rules and regulations and ordered by a sound system of internal and external control. It exists for the benefit of all stakeholders. The principal role of corpora... Read More
33. AUDIT QUALITY AND CONCEPT OF GOING CONCERN IN QUOTED NON-FINANCIAL FIRMS IN NIGERIA
ABSTRACT
The objective of the study is to examine audit quality and concept of going concern in quoted non- financial companies in Nigeria. Arguments abound that going concern opinion is issued if auditors have a doubt about financial condition of a company. However, provision of going... Read More
34. 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
35. CORPORATE GOVERNANCE AND TAX AGGRESSIVENESS IN NON-FINANCIAL QUOTED FIRMS IN NIGERIA
ABSTRACT
Corporate tax aggressiveness is an ongoing practice in several corporations both in Nigeria and globally. The unsettled area in the literature is the debate regarding what the determinants of tax aggressiveness are and what factors precipitate the practice of tax aggressiveness... Read More