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 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 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

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 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 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

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

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

CHAPTER ONE INTRODUCTION 1.1 BACKGROUND TO THE STUDY The relevance, faithful representation of reported accounting earnings of entities has been questioned as a result of the global financial crises, corporate governance failures and financial scandals around the world and... Continue Reading

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

. 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

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

. 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

CHAPTER ONE INTRODUCTION BACKGROUND TO THE STUDY: Every business organization, whether public or private that is being operated in Nigeria is set up to achieve predetermined and defined goals most of which are profit oriented. In order to make sure that these goals and objectives are... Continue Reading

CHAPTER ONE INTRODUCTION 1.0 BACKGROUND TO THE STUDY In the wake of the financial crisis of 2007–2009 and the failure of a number of global corporate entities, investors, analysts and regulators continue to wonder exactly what happened, what could have prevented it, and what measures can be taken to ensure it doesn’t happen again. With... Continue Reading