Accounting Research Papers/Topics

The Audit Expectation Gap In Nigeria

ABSTRACT The purpose of this study is to highlight factors contributing to the audit expectation gap in Nigeria. The audit expectation gap is the difference in perception between auditors and users of audited financial statements concerning the nature of auditing. Unfortunately, there have been criticisms of the auditor by the public from which opinions have emerged over the years due to business failure. It seems the users have a different idea of what auditing should be. This is what has le...

Determinants Of Corporate Sustainability Reporting In Selected Companies In Nigeria

   ABSTRACT The purpose of this study is to empirically assess how institutional field and internal organizational process factors determine sustainability reporting based on new institutional theory and legitimacy theory. This study employed longitudinal and survey research design to actualize its objectives. Primary data was collected using questionnaire administered to companies to decipher the importance and performance of factors that determine sustainability reporting in Nigeria. Fi...

Financial Strategy As Support Determinant For The Avoidance And Resolution Of Distress In The Nigerian Banking Industry

ABSTRACT The banking sector is the bedrock of the Nigerian economy, and this industry is known to have contributed in no small measure to the development of the economy. This industry is the enabling hub of national and global payment systems, which facilitates trade transactions within and amongst numerous national, regional and international economic units and by so doing; it enhances commerce, industry and exchange. In performing these various functions in the enabling environment provided...

Effects Of Board Nationality And Ethnic Diversity On The Financial Performance Of Listed Firms In Nigeria

   ABSTRACT This study examined the effect of board nationality and ethnic diversity on firms’ performance in the Nigeria stock exchange. With the aim of investigating the level of influence ethnic diversity and board nationality would affect firm performance in terms of profitability and growth in a developing economy, the study made use of ROA, ROE and Tobin’s Q for financial measures. The study analysed date from 60 non-financial firms with periodic observations from 2012-2015 usin...

Analysis Of Tax Morale And Tax Compliance In Nigeria

ABSTRACT  This study attempts to analyse tax morale and tax compliance in Nigeria. Taxation is one of the most volatile subjects in governance both in the developing and developed nations. Tax refers to a compulsory contribution, imposed by government, and while taxpayers may receive nothing identifiable in return for their contribution, they nevertheless have the benefit of living in a relatively educated, healthy and safe society. The advent of democratic rule in 1999 has put greater press...

Corporate Governance And Financial Performance Of Banks: A Study Of Listed Banks In Nigeria

ABSTRACT   An international wave of mergers and acquisitions has swept the banking industry as boundaries between financial sectors and products have blurred dramatically. There is therefore the need for countries to have sound resilient banking systems with good corporate governance, which will strengthen and upgrade the institution to survive in an increasingly open environment. In Nigeria, the Central Bank unveiled new banking guidelines designed to consolidate and restructure the indus...

A Study On The Personal Factors Influencing Nigerian Consumer Buying Behavior

ABSTRACT As seller are making efforts to understand the buying behavior of consumers, which will help their business make more profit, increase market share and improve consumers shopping experience, the study of the personal factor influence is important. The research seek to study the personal factor influence on consumer buying behavior in Nigeria which comprised of three subfactors; Age, Occupation, Economic status as the independent variable which when satisfied would lead to understand...

An Assessment Of The Impacts Of Budgets And Budgetary Controls On The Profitability Of An Organisation. A Case Study Of Zimbabwe Spring Steel (Pvt) Ltd T/A Load Agropower

ABSTRACT The aim of this study was to assess the impact of budgets and budgetary controls on the profitability of an entity operating in an unstable economy, using a case study of Zimbabwe Spring Steel (Pvt) Ltd t/a Load Agropower. The study was based on the period from 2015 to 2017 which was majorly characterized by economic instability. Load agropower experienced a decrease in its profitability growth rate in spite of the existence of a budget system and this prompted the researcher to seek...

An Analysis Of The Effects Of Budgetary Process And Control On Performance Of Manufacturing Companies. A Case Of Mega Pak Pvt Ltd

ABSTRACT The recurring adverse overhead expenditure variances between 2015 and 2017 reaching a peak of USD509 798 in 2016 at Mega Pak Pvt Ltd has triggered the researcher to analyse the effects of budgetary process and control on performance of manufacturing companies in Zimbabwe with special focus on Mega Pak Pvt Ltd. Specifically the study sought to identify the effects of budget process and control on organisational performance and to identify factors that affect the budgetary process at M...

An Investigation On The Efficiency Of Internal Auditing In Risk Management A Case Of City Of Mutare

ABSTRACT The central point of this research is to investigate the efficiency of internal audit in risk management. Mutare City Council was used as the case in this research. This was necessitated by the fact that the council has been a victim of corrupt tendencies and theft, operational costs have increased and service delivery has declined leading to ratepayer dissatisfaction. The researcher in trying to come up with relevant information made a critical review on the relevant literature...

An Investigation On The Perfomance Of The Levy Collection System: A Case Of Zimbabwe Tourism Authority (Zta)

ABSTRACT Despite the reforms implemented to minimise non-compliance tourism, operators continue to be non-compliant in submitting levy due. Non-compliance reduces levy collected by Zimbabwe Tourism Authority (ZTA) and has thus created a gap between levy collected and the actual levy owed. The study looked at the strengths and weaknesses in the current system, reasons for non-compliance and the ways used by operators to evade levy payments and it sought to provide strategies that could be used...

An analysis of the effects of the Audit Committees on the performance of State-Owned Enterprises in Zimbabwe (2011-2015).

ABSTRACT This paper analysis the Effects of the Audit Committees on the performance of State-Owned Enterprises in Zimbabwe (2011-2015). We examine the role of the audit committee in their oversight in the performances of the SOEs. This study examines whether the quality of the audit committee, captured by its independence, expertise, and diligence, is associated with improved SOEs performance. Using a sample of internal Audit Functions of 17 SOEs out of the 78 SOEs in Zimbabwe the study found...

An Analysis Of The Impact Of Corporate Governance On The Financial Perfomance Of State Enterprises And Parastatals: A Case Of Air Zimbabwe

Abstract This research is an investigation of the relationship between corporate governance and financial performance at Air Zimbabwe. The objectives of this research were to investigate the extent to which Air Zimbabwe has been implementing corporate governance principles and whether a relationship exists between corporate governance and financial performance. Literature reviewed corporate governance fundamental theories such as agency, resource dependency and stewardship to portray how corp...

An analysis of the effectiveness of the use of prepaid meters as a revenue management tool. A case study of Zimbabwe Electricity Transmission and Distribution Company ( ZETDC) (2012-2014

ABSTRACT This research study is designed to make a sound investigation into the use of prepaid meters by Zimbabwe Electricity Transmission and Distribution Company as a revenue management tool. The nature of the research aimed in identifying and evaluating the revenue management policy of the company in place, the implementation guidelines and personnel capabilities, challenges being faced in the revenue management, controls that have been put in place over revenue management and coming up wi...

An Investigation Into Causes Of Budget Overruns In Execution Of Audit Assignments

ABSTRACT The aim of this research was to investigate into causes of budget overruns in execution of audit assignments and to make relevant suggestions to mitigate them. Questionnaries and interviews were used as data collection instruments necessary for collection of data. Primary and Secondary sources were both used to obtain data. The Secondary sources used by the researcher included the use of text books, internet sources and Journals. The use of literature as well as the findings obt...


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