Explore Project Topics on: ACCOUNTING STANDARDS AND FINANCIAL REPORTING QUALITY

Abstract This research examines the  effect of accounting standards on the quality of financial reporting in Nigeria. The broad objective of the study is to determine the effect of financial accounting standard on the quality of financial reporting in Nigeria and... Continue Reading

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 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 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

(A SURVEY OF LISTED BANKS) Abstract The study examines the impact of accounting standard on financial reporting on Nigerian financial institutions. The broad objective of the study is to ascertain if there is relationship between accounting standards and the content and presentation of... Continue Reading

ABSTRACT Over the years, through the Institute of Certified Public Accountants of Kenya, practitioners have championed the adoption of Public sector accounting standard (IPSAS) in Kenya. However, much of this took place in boardrooms, conferences and seminars. It was not until 2014 when treasury, the auditor general and Ernest and Young teamed up... 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

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

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

ABSTRACT The continuing influence and impact which personal and professional ethics exerts upon individuals, organizations and society, and the factors which influence organizational ethics, has been thrust into the headlines of the American populous. The ethical issues faced daily by organizations and their employees are neither always... Continue Reading

ABSTRACT The continuing influence and impact which personal and professional ethics exerts upon individuals, organizations and society, and the factors which influence organizational ethics, has been thrust into the headlines of the American populous. The ethical issues faced daily by organizations and their employees are neither always... 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

TABLE OF CONTENTS DECLARATION APPROVAL DEDICATION ACKNOWLEDGEMENT iv LIST OF ABBREVIATIONS x ABSTRACT xi CHAPTER ONE 1 GENERAL INTRODUCTION 1 1.0 Introduction 1 .1 Background to the Study 1 1 .2 Problem Statement 4 1.3 Objectives of the study 5 1.3.1 Major Objective 5 1 .3.2 Specific Objectives 5 1 .4 Research Questions 6 1.5 Scope of the study 6... 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

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

INVESTORS ATTITUDE TOWARDS THE ACCEPTANCE OF INTERNATIONAL FINANCIAL REPORTING STANDARDS IN NIGERIA ABSTRACT This study was carried out to ascertain Investors attitude towards the acceptance of International Financial Reporting Standards in Nigeria. Four hypotheses were postulated for the study. The hypotheses were to find out the attitude of... Continue Reading

INVESTORS ATTITUDE TOWARDS THE ACCEPTANCE OF INTERNATIONAL FINANCIAL REPORTING STANDARDS IN NIGERIA ABSTRACT This study was carried out to ascertain Investors attitude towards the acceptance of International Financial Reporting Standards in Nigeria. Four hypotheses were postulated for the study. The hypotheses were to find out the attitude of... 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 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 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 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 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 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 The project is a comprehensive study of the changes in Accounting standard, the impact on financial statement with a study of Guinness Nigeria Plc Benin Branch, Edo state. This project is aimed at determining the impact of Accounting standard on the users of financial statement and also the needs of the Accounting standard. Data were... 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

THE USEFULNESS OF ACCOUNTING STANDARDS IN THE PREPARATION OF FINANCIAL STATEMENTS  ABSTRACT The most common report from external use are the financial statement included in the annual report to shareholders (owners) and potential investors.  These financial statements are prepared to confirm with “generally accepted accounting principles”... Continue Reading

ABSTRACT The most common report from external use are the financial statement included in the annual report to shareholders (owners) and potential investors.  These financial statements are prepared to confirm with “generally accepted accounting principles” such “principles” have evolved over time or have been made acceptable by decree... Continue Reading