ABSTRACT The aim of the study is to appraise the role of internal audit in the management of fraud with special emphasis on Zenith Bank Plc. The main objective of this study is to ascertain the role played by internal audit in the management of fraud. The specific objectives include; (1) to examine the role of internal audit in the detection of fraud, (2) to examine the role of internal audit in the prevention of fraud and (3) to examine the role of internal audit in the control of fraud...
ABSTRACT The aim of this study was to ascertain the role of internal auditing in organizational effectiveness focusing on Diamond Bank. The specific objectives are; to determine the role of internal auditing in promoting organizational performance of Diamond Bank, to examine the effect of internal auditing in the internal control systems of Diamond Bank,to ascertain the effect of auditors’ independence on the efficiency ...
ABSTRACT This research looks at the role of fraud management in the profitability of Nigerian banks (A study of first bank Nigeria plc). The objectives of this study include to ascertain the role of fraud detection and the contribution of fraud investigation in the profitability of Nigerian banks. Ex-post factor research design was adopted for this study because secondary data was used. Data was collected from the bank’s annual report and fact books covering from the period 2006 –2015...
ABSTRACT The conventional accounting practice has been faulted for failing to supply adequate and relevant information required for investment decision making because annual reports lack monetary information on human resources.In order tofill the gaps created by this inadequacy and keep pace with economic reality, a number of organisations in both developing and developed countries such as India, Jordan, Sweden, Denmark, United States and Great Britain have voluntarily, embraced monetary Huma...
ABSTRACT This thesis analyses the extent to which accounting information quality (AIQ) and institutional quality (IQ) influence stock return. It employs a sample of 39,490 listed firms across 45 countries from 1995 to 2013 using both macro and micro-level data and is estimated using System Generalised Method of Moments (System GMM). The thesis provides the following empirical evidence: that a firm’s earnings are persistent albeit cash flows show a higher persistence. Second, the thesis supp...
ABSTRACT The upsurge in fraud and the existential threat it poses to the corporate organisations has spurred the interest of many academics, accountants, auditors and investors alike. The failure of audits to detect fraud have resulted in the has called the integrity of the accountancy and the audit function profession, resulted in lawsuits and set many corporate executives on the path to find the most appropriate methods to address same. This study presents an examination fraud detection and...
ABSTRACT High employee turnover among accountants is a phenomenon that has assumed a global dimension requiring more attention from all stakeholders. So, this study investigates the effects of the antecedents and consequences of turnover intention on accountants Job Performance. Using evidence from Ghana, the study employed the survey research strategy. A total of 337 respondents (Accountants) working in 225 Auditing firms in Ghana were surveyed. The study analysed the hypothesized relationsh...
ABSTRACT The purpose of the study was to assess the effect of risk management practices on financial performance of Insurance Companies in Ghana. The study adopted a survey research design and the target population was various managers whose activities are related to risk management in the three life and three non-life insurance companies. The sample size was 60. Respondents were selected using purposive and convenience sampling technique. A structured questionnaire was used to collect the re...
ABSTRACT This study examines the relationships between board structures, intellectual capital and the performance of banks in Africa. Specifically, the study draws insights from the resource-based view and signalling theories to hypothesize that the relation of board structures to performance of banks is contingent on intellectual capital; that relationship between intellectual capital and performance of banks is non-linear; and that the disclosure of intellectual capital in corporate annual ...
ABSTRACT This research topic is on risk analysis and financial management in commercial banks, the case study being an Islamic bank, Islamic banks are well known for interest free banking, as a result of this interest free banking, most Islamic banks resort to asset lending or business financing. This project aims to assess the type of risks that affect Islamic banks, types of facilities available to their customers, the type of risks associated with each facility, mitigation techniques or p...
ABSTRACT The importance of Small and Medium Scale Enterprises (SMEs) in Lagos state in recent years cannot be underrated especially with regard to creation of employment, innovation, uplifting the people‟s standard of living and financial contribution to the growth of the countries‟ Gross Domestic Product. This sector's growth is hindered by the challenges of lack of financial resources to expand, the entrepreneur managerial skills/attitudes, employment of cheap and unskilled labor , pro...
ABSTRACT This study set out to study the Impact of Financial Statement on Investment Decision. (A case study of Cement Company of Northern Nigeria Sokoto). Financial statement provide the base statement its investment decision it is therefore critical that it should provide a reliable permanent history of the financial activities of organization record in archeological diary of measured event presented in orderly and systematically manner. It readily communicate primarily financial informati...
ABSTRACT This study aims to evaluate the causes and effects of tax evasion and avoidance in Lagos state and proffering solution to the menace of these tax irregularities. The total number of one hundred and twenty seven (127) was used to analyze the opinion of eligible tax payers in Lagos state. The hypothesis were tested on the relationship between the tax evasion and tax avoidance and the administration of taxation by the government and the relationship between tax evasion and tax avoidanc...
ABSTRACT The concept of business ethics has become very topical over the years owing to significantly number of unethical decisions in the business world that have caused the collapse of many businesses around the World. Studies on business ethics awareness have focussed on professionals and university students. This study on business ethics awareness therefore investigates the awareness and knowledge of business ethics among second cycle accounting students and the extent to which their awar...
ABSTRACT The concept of financial inclusion has been gradually accepted in the global world since it is known as one of the key driver of economic growth and development. The Central Bank of Nigeria’s cashless policy introduced in Nigeria in the year 2011 has in its objective, the financial inclusion. In view of this, the researcher seeks to assess the impact of electronic banking on financial inclusion in Nigeria. The study utilized the total number of automated teller machines, point of s...