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This study examined “The impact of revenue and cost relationship of tax collection in Nigeria” a case study of Ekiti State Government.   Tax is not a friend of anyone, yet it must be loved by everyone, this ageless paradox has originated from time immemorial. The pathetic attitudes of human beings towards payment of tax remain... Continue Reading

.Table of Content CHAPTER ONE Background to the Story Statement of the Problem Objectives of Study Research Hypothesis Significance of Study Limitations of Study CHAPTER TWO Review of Related Literature Historical Development of Accounting Information Importance of Accounting Information in Business Decision Making CHAPTER THREE Research... Continue Reading

THE EXTERNAL AUDITOR AND THE FINANCIAL STATEMENTS OF PUBLIC SECTOR IN NIGERIA A Research Project Submitted By OKELEKE, CHIDINMA EZINWA Matric No_; RUN10-11/2987 To The Department of Financial Studies, College Of Management Sciences, Redeemer’s University, Km 46, Lagos-Ibadan Expressway, Redemption City, Mowe, Ogun State, Nigeria In Partial... Continue Reading

THE IMPACT OF CASH-LESS POLICY ON COST OF OPERATIONS OF BANKS BY   ABAH RUTH UJ/2010/SS/0272 BEING A RESEACH PROJECT SUBMITTED TO THE DEPARTMENT OF ACCOUNTING, UNIVERSITY OF JOS FOR THE AWARD OF A BACHELOR OF SCIENCE DEGREE (B.SC.) IN  ACCOUNTING. FEBUARY, 2015           CERTIFICATION I ABAH RUTH have completed the project for the award of... Continue Reading

The debt-to-equity ratio of a firm determines how cash flows will be shared between debt holders and equity holders. In reality, capital structure of a firm is difficult to determine. Financial managers are difficult to exactly determine the optimal structure. The main objective of this study is to determine the effect of capital... Continue Reading

The study examined the effect of Management Accounting Practice on the performance of manufacturing companies in Nigeria. It evaluated the impact of Management accounting practices on financial performance of manufacturing companies in Nigeria and also investigated the influence of Management Accounting Techniques on the decision making... Continue Reading

                                                        Abstract: The study investigated the impact of cash accounting basis on financial statement transparency in tertiary institutions in Nigeria using Ekiti State as a case study. The population of the study includes relevant staff in the... Continue Reading

Oil and Gas Taxation is a major source of revenue for the Federal Government of Nigeria to meet its statutory obligations of ensuring the economic development of Nigeria. It assists the government to achieve the country’s macroeconomic objective in the areas of fiscal and monetary policies.However,it has been observed that non-provision... Continue Reading

Concerned by an apparent lack of positive correlationship between investments in federal universities in Nigeria and return on such investments, this study was undertaken. The Data Envelopment Analysis (DEA) was used as an instrument for measuring the performance efficiency of selected broad-based federal universities. Having identified... Continue Reading

The study investigated the effect of audit firms’ service quality on customers’ satisfaction. KPMG, Deloitte,   Price water house cooper and Ernst & Young   which are the big four   audit firms in Nigeria and another four small audit firms namely; Adebola Shobanjo and Company, Daca Consult Limited, Emiabata Lawal and co. Chattered... Continue Reading

The auditor's report is a document that the auditor usually issue at the end of an audit assignment stating the true and fairness of the accounts as at the date of the audit .   The general opinion amongst the financial information users is that any person with a particular interest in a business should be able to trust the audited... Continue Reading

This study examines the role of auditor in the fight against corruption in the Nigerian public sector. The objective of these study is to: find out the roles auditors play in the fight against corruption in Nigeria, examine the technique employed by auditors to detect fraud in public sector and access auditors and the fight against... Continue Reading

The study has examined the effect of internal auditon the financial  control of government parastatals(NigerianPortAuthority).Asurvey  research design was adopted for the study and a simple size was  selected using taro-yamane sampling technique as data used were  obtained from primary and secondary sources.Three research  questions... Continue Reading

This paper provides comprehensive analyses and prima facie evidences on determination of liquidity and asset  management of selected Nigerian banks. The purpose of this study is to examine liquidity series of Nigerian  banks with a view to indicating any weakness noticed. The study considers liquidity buffer of Nigerian banks  and finds out how... Continue Reading

This research work was conducted on with special reference to the impact inventoryvaluation methods has on financial report statements of manufacturing companies. For a longtime now the Accounting profession has not been able to come up with any particular technique or method to be used uniformly in valuing inventory. This research work examined... Continue Reading

Accounting information system in a transport organization has been a great problem to the third world countries in general, which Nigeria as a country has its own share. This research work, “Accounting information system in a transport organization, suggests ways of minimizing the effects of the problems of inefficient accounting information. It... Continue Reading

Financial Statement Analysis and Interpretation is a very vital instrument of good management decision-making in business enterprise. Good decisions ensure business survival, profitability and growth. Without financial statement analysis in investment decisions, an enterprise is likely to make decisions, which could spell its doom. Poor or lack of... Continue Reading

This research work is designed to develop effective strategy for pension administration in the Nigeria public sector, using pension commission as a study. The research work reveals how some retirees are forced to continue to work throughout their life, not out of choice but for lack of means of sustenance at old age. The sources of data collection... Continue Reading

This study examines the essence of effective inventories control and management to manufacturing companies with particular emphasis on Ama Greenfield Breweries plc. The aim of this study is to investigate and ascertain areas of lapses by the company and offer effective ways and solutions in which the manufacturing company can explore the services... Continue Reading

The study examined the impact of money supply on economic growth in Nigeria. In the model specified, real gross domestic product (real GDP) is the regress while broad money supply, real exchange rate, and real interest rate are the regressors. Data was collected from CBN statistical Bulletin for the period 1981 – 2010. The statistical techniques... Continue Reading

v Abstract Ability to report back the conclusion of an assignment of the progress made so far to the person(s) who delegated the authority to the performer of an assignment, duty or function, has for decades eluded this nation both in the private and public responsibilities to be performed and performed and reported back has been carried out as... Continue Reading

5 ABSTRACT Exchange rate is the price of one currency in terms of another currency. Exchange rate stability has to do with government actions in order to stabilize exchange rate so as to increase export in Nigeria especially export of primary products (agricultural produce) over the years, Nigeria has adopted various exchange rate regimes ranging... Continue Reading

5 ABSTRACT This study investigates the core leading factors that reduce savings in Nigeria between 1980 -2010 using ordinary Least Square (OLS) econometric framework, which will enable us proffer solutions for the improvement of savings in the economy, which is also an important component for economic development in any country. Base on data... Continue Reading

This research work deals with internal audit as an aid to management. It aims at finding out the role of internal audit in management decision making in organizations. It is a survey research. Data were collected from primary and secondary sources which included using questionnaires, personal observations, text book, journal and internet.... Continue Reading

11 ABSTRACT This research work centers on the power supply and the performance of small and medium scale industries in Nigeria from 1986 – 2010. carrying out this study, secondary data were collected and empirical analysis was made to achieve these objectives, multiple regression were used in anglicizing the data. In investigating this problem,... Continue Reading