Download Category: ACCOUNTING PROJECT TOPICS


RURAL-URBAN INTERDEPENDENCE ON FUEL WOOD IN ANAMBRA STATE, NIGERIA

Abstract This study examined the rural-urban interdependence on fuel wood in Anambra State, Nigeria using cross-sectional data. The study used purposive and random sampling techniques  for  the  selection  of  120  gatherers  that  constituted  respondents  for the study. The study employed descriptive and relevant inferential statistics for data analysis. The findings of the study revealed that out of the 14 indicators of the importance  of forest examined in the study, the ...

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EFFECT OF TAX REFORMS ON ECONOMIC DEVELOPMENT OF NIGERIA

ABSTRACT The study was designed to evaluate the effect of tax reforms on economic development of Nigeria (1994-2014). The research design adopted in this study was the ex-post facto research design. To achieve the objectives of this study, twelve specific objectives and twelve research questions were raised while six research hypotheses were formulated. The independent variable was measured by petroleum profits tax (PPT), Companies income tax (CIT) and Value added ...

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EFFECT OF INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) ADOPTION ON FINANCIAL RATIOS OF MANUFACTURING FIRMS IN NIGERIA

ABSTRACT The study ascertained the effect of International Financial Reporting Standards (IFRS) adoption on financial ratios of manufacturing firms in Nigeria. The study specifically evaluated six categories of ratios: activity ratios, cash flow ratios, growth ratios, liquidity ratios, leverage ratios, and profitability ratios computed under IFRS and Ng-GAAP regimes. The study is anchored on corporate disclosure theory. The study made use of Ex-post Facto Research Design. The population of the ...

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EFFECT OF INTELLECTUAL CAPITAL ON FINANCIAL PERFORMANCE OF SELECTED QUOTED SERVICE FIRMS IN NIGERIA

ABSTRACT This study assessed the influence of Intellectual Capital on Firm’s Financial Performance with a focus on selected quoted service firms in Nigeria. This study adopted cross-sectional analysis of all the firms quoted on the Nigerian Stock Exchange as at 31st December 2014, for a period of fifteen years (2000-2014). This allows for comparison of the performance of intellectual capital indices among the firms considered in this study. Ten sectors ...

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EFFECT OF FRAUD PENTAGON MODEL ON FRAUDASSESSMENT INTHEDEPOSIT MONEY BANKS IN NIGERIA (2005-2014)

CHAPTER ONE INTRODUCTION Background of the Study Fraud poses a massive challenge for many organisations, impacting greatly on bottom-line profits, causing negative publicity and eroding customers, stakeholders and shareholders confidence around the world (Owojori and Asaolu, 2009).There has been considerable public criticism of the attest function performed by auditors of publicly held corporations when performing external audits (Hilzenrath, 2002; Johnson and Masters, 2003; Pulliam and Bandler, 2003). Auditors are responsible ...

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EFFECT OF FISCAL RESPONSIBILITY ACT ON BUDGETING AND ACCOUNTABILITY PRACTICE IN NIGERIA

CHAPTER ONE INTRODUCTION BACKGROUND OF THE STUDY Nigeria operates a mixed economy made up of the public sector (government and its activities) and private sector (privately owned part of economy). In such a planned economy, the public sector has the commanding rights of the economy and takes all major decisions including those for private sector,(1999 Constitution, section 16: sub- section 1,2 and 4). However, in the second half of the ...

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EFFECT OF PUBLIC PROCUREMENT ACT 2007 ON OUTSOURCING DECISIONS OF PUBLIC SECTOR ORGANIZATIONS IN NIGERIA (1998-2015)

ABSTRACT The public service has been confronted with a lot of inefficiencies, corruption, excessive bureau critic bottlenecks, complacency, mismanagement of resources and inability to embrace transparency and accountability in the outsourcing decisions of public sector organizations in Nigeria. Consequently, this study assessed the effect of Public Procurement Act 2007 on outsourcing decisions of public sector organizations with a focus on Nigerian Government Ministries. This study adopted cross-sectional analysis of Nigerian ...

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EFFECT OF INTELLECTUAL CAPITAL ON CORPORATE VALUATION OF QUOTED FIRMS IN NIGERIA

ABSTRACT This study examined the effect of Intellectual Capital(IC) on corporate valuation of quoted firms in Nigeria. This work adopted the Ex post-facto research design using the Panel Data. The study covered a period of ten years (2004-2013). Sample size of Twenty One(21) firms. Purposive Sampling Method select three firms from each of the seven sectors studied. Data were sourced from firms' annual financial statements and Nigerian Stock Exchange using ...

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EFFECT OF AUDIT MARKET CONCENTRATION AND AUDITORS’ ATTRIBUTES ON AUDIT QUALITY IN NIGERIA

ABSTRACT The objective of this study is to ascertain the effect of audit market concentration and auditor‚Äės attributes on audit quality in the Nigerian manufacturing sector. Specificallyit aimed at finding out the impacton relative audit market concentration (RAMC), absolute audit market concentration (AAMC), auditors‚Äė independence (AUIND), auditors‚Äė tenure (AUTEN) and audit risk (AUDRISK) on audit quality (AQ) in the Nigerian manufacturing sector. The study employed anex post factoresearch design because ...

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DISPOSITION AND MOMENTUM EFFECT ON EQUITY SHARES IN NIGERIA: THE MENTAL ACCOUNTING AND PROSPECT THEORY APPROACH

ABSTRACT This study examined the relationship between the disposition and momentum effect on equity shares in Nigeria based on the prospect theory and mental accounting. Specifically, this study was designed to assess the extent to which rising stock prices increase the sales and purchases of shares, as well as determining whether accounting information interaction with disposition effect has any relationship with the sale and purchase of stocks. To attain these ...

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BUDGETING AND FISCAL ADMINISTRATION IN DEVELOPING ECONOMIES: A COMPARATIVE STUDY OF SELECTED SUB SAHARAN AFRICAN COUNTRIES

CHAPTER ONE INTRODUCTION 1.1              Background of the Study The central issue widely discussed in government accounting and finance, and by governments generally, is having access to the required resources needed to finance government programmes and service delivery. Most importantly, there are concerns on how to mobilize and manage financial resources, how to create systems for efficient, accountable and transparent financial transactions and the match between government revenues and expenditures (Aruwa, ...

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THE USEFULNESS OF FINANCIAL STATEMENTS IN ASSESSING THE PERFORMANCE OF COMPANIES AS GUIDE TO INVESTMENT DECISIONS

ABSTRACT Corporate organizations owe a duty to fully disclose matters concerning their operations so as to aid investors in making investment decisions because investment decision makers rely on information obtained from financial statements to predict future rate of return.  Without the financial statement, there will be a problem of how to determine the profit of a company, and evaluation  of performance  of a company.  The general objective  is to  ascertain  ...

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THE ROLE OF SMALL AND MEDIUM ENTERPRISES IN THE NIGERIAN ECONOMY

ABSTRACT This research work was designed to determine the role of small and  medium  enterprise  in  the  development  of  Nigeria  economy. Some selected enterprises were used as a case study and questionnaires were administered in order to extract information on this project.  The objectives of the study includes to identify the roles of small and medium enterprises in the development of the Nigeria economy and to evaluate the problems the ...

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NATIONAL HEALTH INSURANCE SCHEME AN ALTERNATIVE TO HEALTH CARE FINANCING

ABSTRACT This  research  project  raises  some  fundamental  issues  in health care financing strategies variously tried by the government and  have  all  failed  to  achieve  the  desired  objectives.    Against which  the  National  Health  Insurance  Scheme  become  an alternative to healthcare financing mechanism. Some of the issues discussed in this project include: 1.      How is healthcare financed 2.      What is National Health Insurance Scheme 3.      Objective of the Scheme 4.      Concept and ...

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THE DETERMINANTS OF TAX PAYERS ATTITUDE IN SOME SELECTED STATES (NIGERIA)

ABSTRACT This study sought to obtain the determinant of taxpayers’ attitude in the South-eastern part of Nigeria. It was premised on the belief that the taxpayers’ level of education, level of income, family pressure, and religious beliefs could be responsible for the various attitudes they show towards tax payment which include: Complete tax evasion attitude, Partial tax evasion attitude, and Compliance attitude. The study covered 334 taxpayers from four work ...

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THE CONTROL OF REVENUES IN THE HOTEL INDUSTRY (AN AUDITING APPROACH)

ABSTRACT This study aims to find out the need for revenue control in hotel industry. It also examines the impact of good accounting records in the growth and survival of hotel industry as business. The need for this study arose due to the claim that the hotel industry is one of the biggest industry as well as important employer of labour in Nigeria. It is also meant to emphasize generally ...

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AN EVALUATION OF CREDIT MANAGEMENT AND ITS EFFECTS ON BANKS’ PROFITABILITY; A COMPARATIVE STUDY OF FIRST BANK PLC AND FIDELITY BANK PLC

ABSTRACT This study; An Evaluation of Credit Management and its Effects on Banks‚Äô profitability; A comparative study of First Bank PLC and Fidelity Bank PLC is concerned with examining the process of credit  management  in the  banks and  the  effect  of non performing loan on the performance of Nigeria Banks. The results show that the impact of loan loss reserve has a negative impact on profit. This implies that higher ...

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AN APPRASIAL OF CORPORATE SOCIAL RESPONSIBILITY OF OIL AND GAS INDUSTRY IN NIGER DELTA FOR SUSTAINABLE DEVELOPMENT

ABSTRACT This study appraised the corporate social responsibility of multinational oil companies (MNOCs) to social economic problems in Niger Delta Nigeria with the following specific objectives sought to: (i) determine the extent to which MNOCs provide jobs opportunity for graduates from oil host communities, (ii) ascertain the extent to which oil MNOCs provide job opportunities for unskilled workers in oil host communities, (iii) ascertain the extent MNOCs empower household through ...

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THE IMPACT OF PARTICIPATION IN BUDGETING ON WORK MOTIVATION: A STUDY OF NIGERIAN BREWERIES PLC, GUINNESS PLC AND UNIVERSITY OF NIGERIA, NSUKKA

ABSTRACT The main objective of this study therefore is to examine the impact of participation in budgeting on work motivation in Nigerian organizations. To achieve this, staff of  Nigerian  Breweries  plc,  Guinness  plc  and  UNN  were  selected  to  provide primary   data   required.   Primary   data   was   collected   through   the   use   of questionnaires and oral interview. The researcher also used secondary data which was obtained from various documents and publications, textbooks, internet ...

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APPRAISAL OF ACCOUNTANTS’ ROLE IN STRATEGIC PRICING FORMULATION

ABSTRACT In any flourishing business today, pricing has been their key function.  This is so because the rate with which modern business is growing coupled with the worldwide inflationary trends, more dimensions will be added to the problem of pricing.  In any market economy where goods and services are traded, pricing is very crucial as the prime mover of trade, for instance, pricing ration out scarce good.  This is a ...

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