Explore Project Topics on: The impact of IFRS implementation on the quality of financial reporting in Nigerian banks

Abstract The study focuses on the quality process of International Financial ReportingStandard (IFRS) on a developing economy, with particular reference to Nigeria.The research work is based on the data obtained from literature survey and archival sources in the context of the globalization of International Financial Reporting and the quality of... Continue Reading

ABSTRACT The IFRS adoption is already an issue of global relevance among various countries of the world due to the quest for uniformity, reliability and comparability of financial statements of companies. This research paper investigated the effect of IFRS adoption on Financial Statements. The population consists of quoted companies in Nigeria... Continue Reading

ABSTRACT This study focused on the Challenges of International Financial Reporting Standards (IFRS) Implementation in Nigeria, the benefit and challenges of IFRS bearing in mind the prevailing domestic legal and regulatory framework of accounting, awareness... Continue Reading

ABSTRACT Nigeria has adopted international financial reporting standard (IFRS) from 1st January, 2012. The study examined the extent to which adoption of international financial reporting standards (IFRS) can enhance financial reporting system in Nigerian Universities. The population of the study comprised 160 senior accountants and internal... Continue Reading

ABSTRACT Nigeria has adopted international financial reporting standard (IFRS) from 1st January, 2012. The study examined the extent to which adoption of international financial reporting standards (IFRS) can enhance financial reporting system in Nigerian Universities. The population of the study comprised 160 senior accountants and internal... Continue Reading

THE IMPACT OF IFRSS AND FINANCIAL REPORTING QUALITY IN NIGERIA BANKS Abstract This study examined and assesses post implementation challenges of IFRS in Nigeria banking industry, Provide measures for ameliorating the challenges confronting implementation of IFRS. Specifically, this study is designed to: to examine whether the International... Continue Reading

ABSTRACT This study focused on the process of Adopting and Implementing the International Financial Reporting Standards (IFRS) on a developing economy, with particular reference to Nigeria, the benefit and challenges of... Continue Reading

ABSTRACT The globalization of the world‟s economy and markets led companies and nations to become world global players. Before the adoption of International Financial Reporting Standards (IFRS), different countries developed their own national accounting standards. However, movement of business toward global economy brought challenges in... Continue Reading

ABSTRACT The globalization of the world‟s economy and markets led companies and nations to become world global players. Before the adoption of International Financial Reporting Standards (IFRS), different countries developed their own national accounting standards. However, movement of business toward global economy brought challenges in... Continue Reading

THE IMPACT OF INTERNATIONAL FINANCIAL REPORTING STANDARDS IFRS ON THE QUALITY OF FINANCIAL STATEMENTS (FIRST BANK) Abstract The IFRS adoption is already an issue of global relevance among various countries of the world due to the quest for uniformity, reliability and comparability of financial statements of companies. This research paper... Continue Reading

ABSTRACT This paper provides empirical evidence regarding the perceived investigation into the  benefits and challenges of international financial report standard adoption and  implementation amongst small and medium enterprises in Kumasi metropolis. The Ghanaian  financial reporting framework is keeping pace with the global development due to... Continue Reading

Abstract This study sought to establish the relevance of International Financial Reporting Standard (IFRS) to small scale enterprises in Nigeria. The international accounting standard board (IASB), in its objectives and preamble, suppose... Continue Reading

ABSTRACT The different sectors of the Nigerian economy are working towards being globally competitive and to be able to satisfy the different stakeholders. One of the recent moves in Nigerian companies is to meet the aforementioned position through financial reporting. In this case... Continue Reading

ABSTRACT The study examined the comparative analysis of SAS and IFRS effect on firms financial reporting in Nigeria The objective was to specifically find out the level of investors’ confidence on the quality of financial reporting in Nigeria based on the... Continue Reading

` ABSTRACT The aim of the study was to establish a relationship between the International Financial Reporting Standards and the quality of financial Reporting. The data required for this research work was basically the primary data, which was obtained through the use of questionnaire. Therefore, the research design used for this research work was... Continue Reading

` ABSTRACT The aim of the study was to establish a relationship between the International Financial Reporting Standards and the quality of financial Reporting. The data required for this research work was basically the primary data, which was obtained through the use of questionnaire. Therefore, the research design used for this research work was... Continue Reading

ABSTRACT IFRS (International Financial Reporting Standard) was used by few banking sector and as at 2012, it gained full ground in the banking sector of Nigeria. However, before its acceptance, Nigeria General Accepted Accounting Practice (N GAAP) was in the country. Its internationally acceptance advantage caused several banking firms to... Continue Reading

ABSTRACT  This study evaluates the influence of mandatory adoption of IFRS and corporate governance (CG) mechanisms such as board size, audit committee effectiveness, board independence and ownership structure on audit report lag (ARL). Additionally, it examines the lagged effect of these CG mechanisms on ARL. The study employs a sample of firms... Continue Reading

ABSTRACT This study is motivated by a desire to examine international financial reporting standard and the quality of financial reporting in Nigeria. In light of the empirical review and other discussions, a number of questions arose as to whether there is... Continue Reading

The Benefits and Challenges of International Financial Reporting Standards (IFRS) Adoption by Listed Companies (A Case Study of Nigeria Breweries Plc, Ibadan). ABSTRACT The purpose of this study is to bring out issue and concepts of international financial reporting standard (IFRS) in general, its relationship to corporate business with specific... Continue Reading

ABSTRACT The purpose of this study is to bring out issue and concepts of international financial reporting standard (IFRS) in general, its relationship to corporate business with specific reference to Nigeria Brewery Pic, Ibadan. The Objective of the study is to present the benefit of IFRS adoption and the problem of the study is the need for... Continue Reading

The study investigated the impact information technology has on the preparation and publishing of financial reports in deposit money banks in Nigeria. It examines whether Information Technology improves the qualities required by the international financial reporting standards on financial reports, and if it affects compliance with required... Continue Reading

The study investigated the impact information technology has on the preparation and publishing of financial reports in deposit money banks in Nigeria. It examines whether Information Technology improves the qualities required by the international financial reporting standards on financial reports, and if it affects compliance with required... Continue Reading

ABSTRACT This study examined international financial reporting standards and impact in financial reporting in Nigeria. In light of the empirical review and other discussions, a number of questions arose as to whether leverage exerts significant influence on... Continue Reading

CHAPTER ONE INTRODUCTION 1.1 BACKGROUND TO STUDY The main objective of financial reporting is to provide high quality information through the financial reporting process in which concerns economic entities, utilize the information for economic decisions (Imhoff, 2003). Moreover, one of the... Continue Reading

ABSTRACT This study is motivated by a desire to examine the influence of accounting standards on financial reporting in Nigeria banking sector. In light of the empirical review and other discussions, a number of questions arose as to whether the effects of the various accounting... Continue Reading

ABSTRACT This study is motivated by a desire to examine the influence of accounting standards on financial reporting in Nigeria banking sector. In light of the empirical review and other discussions, a number of questions arose as to whether the effects of the various accounting... Continue Reading

CHAPTER ONE INTRODUCTION Background to the Study The quality of decisions that users can make is largely dependent on the quality of information available to them. This information can be quantitative (financial) or qualitative (non-financial) both of which require a reasonable level... Continue Reading

Abstract Measurement of audit quality over the years has been treated thoroughly. The relationship between audit tenure and audit quality is treated in this research. The research instrument used in collecting data is the questionnaire, which is a primary method of data collection. The analytical instrument used is the Pearson’s correlation... Continue Reading

. CHAPTER ONE INTRODUCTION 1.1 BACKGROUND TO THE STUDY Financial reporting is the preparation of published report for users of financial statements. Theissues relating to financial reporting could be traced back to 1975 with the advent of what wasthen known as corporate... Continue Reading