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ABSTRACT This study is motivated by a desire to examine causes and challenges of tax evasion and avoidance in Nigeria. In light of the empirical review and other discussions, a number of questions arose: does high tax rates the rationale behind tax avoidance and evasion in Nigeria? The population... Continue Reading

ABSTRACT The aim of this study was to examine the relationship between cash flow dynamics, firm growth and firm performance. The data used for this study were from secondary sources obtained from the Nigerian Stock Exchange. Ordinary least square regression techniques was used to test the... Continue Reading

TABLE OF CONTENTS CHAPTER ONE: INTRODUCTION Background of Study Statement of the Problem Objectives of the Study Scope of Study Research Hypothesis Significance of the Study Limitation of Study References CHAPTER TWO: LITERATURE REVIEW Versions of Capital Structure Market Valuation of Companies Cost... Continue Reading

ABSTRACT The actual impact of capital structure on corporate performance in Nigeria has been a major problem among managers and researchers that have not been resolved. The issue of determining an optimal capital structure cannot be overemphasized considering the dwindling fortunes of firm’s aftermath... Continue Reading

ABSTRACT The objective of this study is to examine the determinants of capital market development in Nigeria. The study adopts a time -series research design with an extensive reliance on secondary data. The study covers the period 1985 -2010. The study utilizes regression analysis as... Continue Reading

ABSTRACT This study was carried out with the aim of appraising Bankruptcy and Liquidation of Companies in Nigeria. In order to actualize the objectives of the study, various literature and theoretical issues were discussed. The instrument used for the purpose of this research was gathered through... Continue Reading

ABSTRACT This study was carried out with the aim of examining Auditors’ Perception of the Adoption of International Financial Reporting Standard in Nigeria. In order to actualize the objectives of the study, various literature and theoretical issues were... Continue Reading

ABSTRACT This study was carried out with the aim of examining Auditors’ Perception of the Adoption of International Financial Reporting Standard in Nigeria. In order to actualize the objectives of the study, various literature and theoretical issues were... Continue Reading

ABSTRACT The integrity of auditors in Nigeria has been frequently cautioned. The way at which Nigerian auditors secure their audit assignments and the rate at which they lobby for auditing jobs put their independence in jeopardy. Even though recognized professional accounting... Continue Reading

ABSTRACT This study is motivated by a desire to examine the auditor independence and firm performance. In light of the empirical review and other discussions, a number of questions arose as to whether there is a significant relationship between auditor independence and firm performance. Using the Ordinary... Continue Reading

ABSTRACT Controversies have trailed the credibility of financial statements prepared by management of companies. More worrisome is the collapse of banks in Nigeria months after such banks have been issued a clean bill of health. A financial statement is supposed to reflect a company’s true financial position... Continue Reading

ABSTRACT This study is motivated by the desire to examine the auditor tenure and auditor independence in Nigeria. In light of the empirical review and other discussions, a number of questions arose as to whether there is positive relationship between audit fee, audit committee and auditor... Continue Reading

ABSTRACT This study examined the relationship between auditor independence, board characteristics and form performance. The study made use of secondary data of thirty four companies obtained from the Nigerian stock exchange. The study found a positive relationship between firm size... Continue Reading

ABSTRACT This study is motivated by a desire to examine the auditor independence and bank failure. In light of the empirical review and other discussions, a number of questions arose as to whether there is a significant relationship between auditor independence, audit tenure, audit fee and bank failure. Using... Continue Reading

ABSTRACT This study is motivated by a desire to examine the relationship between auditor independence and audit quality. A sample of five banks listed in the Nigeria Stock Exchange was selected as the sample size covering the period of 2004 – 2009 financial years. In light of the empirical review... Continue Reading

TABLE OF CONTENTS CHAPTER ONE: INTRODUCTION Background of the Study Statement of the Research Problems The Research Objectives The Research Hypothesis The Scope of the Study Significance of the Study Limitation of the Study References CHAPTER TWO: LITERATURE REVIEW Introduction Definition of... Continue Reading

TABLE OF CONTENTS CHAPTER ONE: INTRODUCTION Background to the Study Statement of the Research Problem Objectives of the Study Hypotheses of the Study Scope of the Study Significance of the Study 1.7 Methodology References CHAPTER TWO: LITERATURE REVIEW Introduction Audit Tenure:... Continue Reading

ABSTRACT This study examines the impact of tax on government expenditure and economy growth in Nigeria. In the light of the empirical review and other discussions, a number of questions arose as to whether there is significant relationship between total tax revenue and... Continue Reading

CHAPTER ONE INTRODUCTION BACKGROUND TO THE STUDY One area of an organizational success is the management of workers in the organization. Business in a market economy depends on certain resources such as the financial resources, material... Continue Reading

IMPEDIMENT TO THE ADOPTION OF INTERNATIONAL FINANCIAL REPORTING STANDARD IN THE OIL AND GAS INDUSTRY IN NIGERIA ABSTRACT This study is motivated by a desire to examine impediment to adoption of international financial reporting standard in the Oil and Gas Industry. In light of the empirical review and other discussions, a number of questions arose... Continue Reading

ABSTRACT This study examines, whether financial participants differently assess the financial information uncertainty associated with income smoothing depending on the degree with which income have been smoothed. Hypothesis using annual financial reports of one hundred and ten (110)... Continue Reading

ABSTRACT This study was carried out to ascertain the contribution of indirect tax to economic growth in Nigeria. Five hypotheses were postulated for the study. The hypotheses were to find out the relationship between various types of indirect taxes and economic growth. The scope of the study covered the... Continue Reading

INFLATION AND ACCOUNTING INFORMATION: AN EMPIRICAL ANALYSIS ABSTRACT This study was centered on inflation and accounting information: An empirical analysis. The objectives of the study basically are to find out the level of accounting information and inflation, its adoption and implementation in policy formulation, how effective accounting... Continue Reading

ABSTRACT This study is motivated by a desire to examine the intangible asset disclosure and firm value in Nigeria. In light of the empirical review and other discussions, a number of questions arose as to whether there is positive relationship between intangible asset and firm value. Using the... Continue Reading

Abstract This study examines the relationship between interest rate volatility and economic growth in Nigeria. It seeks to find out the impact of interest rate volatility on economic growth in Nigeria. The data used for the study are from secondary sources: Central Bank of... Continue Reading