IMPACT OF ACCOUNTING AND AUDIT PROCEDURE IN THE GOVERNMENT PARASTATALS

CHAPTER ONE/INTRODUCTION Auditing may be defined as a comprehensive investigation, testing, and validation of accounting records and processes to assure their accuracy and conformance to established ideas, primary standards, and legal requirements. The auditor will be able to determine if the balance sheet was properly generated using the Macdonald and Howard LR technique to auditing, […]

FINANCIAL APPRAISAL OF THE OPERATIONAL PERFORMANCE OF PRIVATIZED NIGERIA COMPANY

CHAPTER ONE/INTRODUCTION In essence, privatization is the transfer of management of a publicly traded corporation to the private sector. This might be seen as an injection of financial and human resources from the private sector into activities in the public sector (in the sense of higher quality management). Because of poverty, government facilities in Nigeria […]

EFFECTS OF COMPUTERISED ACCOUNTING METHOD AND CONTROL SYSTEM ON PRODUCTION

EFFECTS OF COMPUTERISED ACCOUNTING METHOD AND CONTROL SYSTEM ON PRODUCTION CHAPTER ONE/INTRODUCTION   BACKGROUND OF STUDY Accounting is the science of accurately documenting, classifying, and summarizing financial operations, events, and transactions in monetary terms, as well as analyzing the outcomes. The benefits of computerized accounting are clear in that financial data can be safely saved […]

The effect of audit quality on the performance of listed manufacturing firms in Nigeria

The effect of audit quality on the performance of listed manufacturing firms in Nigeria CHAPTER ONE INTRODUCTION Background Audit quality is vital for every organization to achieve efficient and effective management of resources. It leads to the improvement of financial performance as a  key implementation strategy of the  accounting system and helps management check  the […]

IMPACT OF ENVIRONMENTAL ACCOUNTING AND REPORTING ON CORPORATE PERFORMANCE IN NIGERIA

IMPACT OF ENVIRONMENTAL ACCOUNTING AND REPORTING ON CORPORATE PERFORMANCE IN NIGERIA ABSTRACT  This study examines the Effect of environmental accounting and reporting on corporate performance. The study adopted a cross section descriptive survey research design and covers a period of ten years. Data collected were analysed using multiple regression analysis. Finding of the study shows […]

THE USE OF FINANCIAL ACCOUNTING AS A TOOL FOR MANAGERIAL DECISION MAKING

THE USE OF FINANCIAL ACCOUNTING AS A TOOL FOR MANAGERIAL DECISION MAKING CHAPTER ONE/INTRODUCTION BACKGROUND OF THE STUDY Accounting, unlike the other natural sciences, is not based on fundamental laws or absolute precepts.  It has evolved over many years through trial and error, and its continual improvement rests on a basis responsive to the requirements […]

An appraisal of internal auditors on the effectiveness in fraud detection and prevention

CHAPTER ONE INTRODUCTION Background to the study Fraud is the International distortion of financial statements or other records by a person (internal or external) to the organizational which is carried out to conceal the misappropriation of assets or otherwise for gain “(Adeniji 2004 and institute of chartered accountant Nigeria – ICAN 2006). However,auditors have a […]

THE IMPACT OF COMPUTERIZED ACCOUNTING SYSTEMS ON RISK BASED INTERNAL AUDITING IN NIGERIA MANUFACTURING INDUSTRY

THE IMPACT OF COMPUTERIZED ACCOUNTING SYSTEMS ON RISK BASED INTERNAL AUDITING IN NIGERIA MANUFACTURING INDUSTRY CHAPTER ONE: INTRODUCTION                 Background of the Study IT evolution in auditing and accounting is believed to have started several decades slightly over 50 years in the past with the first functioning commercial computer (Fadzil et al., 2005). Accounting […]