ABSTRACTThe economic theory of the non-profit makings organization has witnessed significant progress in the last decades. the existence of non-profit making organizations has been attributed to a number of specific markets and government failures that creates the need for alternative institutional frameworks to perform some socially useful tasks. However, an important challenge faced by the evolving theory of this sector lies in taking account of the extraordinary heterogeneity and diversity...
ABSTRACTAudit tenure and audit fee are critical variables that have been placed on the pedestal of auditing and accounting researches. The potential of these variables in influencing the independence of the auditor and consequently the financial reporting process, justifies the enormity in the level of interest that both variables have stimulated across an eclectic range of researchers, policy makers, academics and management practitioners/Auditors have a statutory duty to report on the truth...
INTRODUCTIONThe term "Corporate Governance" has been identified to mean different things to different people.Magdi and Nadereh (2002) stress that corporate governance is about ensuring that the business is run well and investors receive a fair return. OECD (1999) provides a more encompassing definition of corporate governance. It defines corporate governance as the system by which business corporations are directed and controlled. The corporate governance structure specifies the distribution ...
ABSTRACT Meeting the demands of the society calls for a large bulk of funds which an individual or community could not contribute alone. One of the main methods through which these funds are generated for the government is through taxation. Members of the public who are capable of paying tax are expected to discharge their civic responsibility by paying their taxes to contribute to the development and administration of the society at large. Alas, it is a known fact that every government depe...
ABSTRACTIn recent times there has been much discussion about the independence of Auditors; theleadership of the auditing standards board, the public oversight board, theindependence standards board, and most recently the proposed independence rulespromulgated by the Securities and Exchange Commission (SEC) have all attemptedto clarify and strengthen auditor role on the financial statement for good decision making. Also in the medieval era financial statements were not necessary and ...
AbstractThe role of public sector accounting seems to be more pronounce in the control of public revenue and expenses in relation to the Local government administration in Nigeria, as it forms a growing trend among the general public during the period of economic recession.However, the aspect of public sector accounting that has received much attention in the literature, debate and empirical analysis is the role of accounting in the financial control of public revenue and expenditures. Many a...
Over the years, countries of the world have defined and setthe standards of financial reporting in their individual territories. However,globalization has brought about ever increasing collaboration, internationaltrade and commerce among the countries of the world; hence, there is grave needfor increased uniformity in the standards guiding financial statements so thatsuch statement would remain comprehensible and convene the same information tousers across the world. The need for the developm...
150%">ABSTRACT Theopening of the accounting to the actuarial calculation is a normal consequenceof its evolving spirit. At the origin of the international accounting standardslies the framework for preparing, presenting and disclosing the financialstatements. The framework stays as a reference matrix, as a standard ofstandards, as a constitution of financial accounting. According to theinternational framework, the financial statements use different evaluationbases: the historical cost...
CHAPTER ONEINTRODUCTION1.1. BACKGROUND TO THE STUDY Taxation is a compulsory levy imposed by the Government on the incomes of taxpayers in a geographical territory in order to defray the expenses of governance. This implies that anybody that generates income must compulsorily pay taxes. There are different types of taxation. These include the personal income tax, company’s income tax, and petroleum profit tax, value added tax and the capital gains tax. Recently, the issue of capital ga...
margin-left:0in;text-align:justify;line-height:150%"> margin-left:0in;text-align:justify;line-height:150%">CHAPTER ONE margin-left:0in;text-align:justify;line-height:150%">INTRODUCTION margin-left:0in;text-align:justify;line-height:150%">1.1. BACKGROUND TO THE STUDY margin-left:0in;text-align:justify;line-height:150%">1.2. STATEMENT OF PROBLEM margin-left:0in;text-align:justify;line-height:150%">1.3. OBJECTIVES OF THE STUDY margin-left:0in;text-align:justify;line-height:150%">1.5. STATEMENT ...
line-height:150%"> line-height:150%">ABSTRACT line-height:150%">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 straightforward nor easy to resolve. Results of unethical behaviour by accounting/audit professionals,...
CHAPTER ONE1.0 INTRODUCTION1.1 BACKGROUND OF THE STUDY1.2 DEFINITION OF INFORMATION TECHNOLGY1.3 FUNTIONS OF INFORMATION TECHNOLOGY TO THE VERBATIM REPORTERS1.4 DEFINITION OF COMPUTER 1.5 IMPORTANCE OF COMPUTER TO VERBATIM REPORTERS1.6 STATEMENT OF THE PROBLEM 1.7 OBJECTIVES OF THE STUDY1.8 SIGNIFICANCE OF THE STUDY1.9 RESEARCH QUESTIONS/HYPOTHESIS1.10 SCOPE OF THE STUDY1.11 LIMITATION OF THE STUDY1.12 DEFINITION OF TERMS CHAPTER ...
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ABSTRACTThe determination of the overall growth of most cost depends on how efficient and effective the method of financial reporting is, and in the Nigeria case there are still lots of problems, challenges that have hindered the Nigerian financial reporting standard from attaining international status and these pose a greater challenge to implementation of fair value accounting in Nigerian financial system.Fair value accounting was a term applied widely in the 1980’s within the context of ...
ABSTRACTThis research study provides empirical evidence on the determinants of tax compliance of SMEs. Using the survey research design, questionnaires were distributed to 100 firms cutting several sectors of the economy. Responses from 92 respondents from the management cadre of the firms were analysed with simple percentage analysis, correlation and multiple regression analysis using the Statistical Package for the Social Sciences 20.0. Preliminary analysis with simple percentage analysis c...