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The Relevance of Accounting Information Practice on Small and Medium Scale Enterprise (SMEs) in Nigeria: A Theoretical Appraisal

Jan 1, 2023 | Journal Article

ABSTRACT: This study theoretically reviewed the relevance of accounting information practice on SMEs in Nigeria. Accounting information is to provide high quality financial reporting. The qualitative characteristic of any accounting information system (AIS) can be...

Corruption: The Bane and Foe of Economic Development of Nigeria

Dec 1, 2019 | Journal Article

This study investigates the impact of corruption on economic development of Nigeria. The three stage least square method (3SLS) was employed on the time series secondary data analysis covering 1986 to 2018. These data were obtained from institutional and...

Bank Fraud and Preventive Measures in Nigeria: An Empirical Review

Jul 1, 2017 | Journal Article

This study examines the measures for fraud prevention in banking industry. Primary data were used for this study. This study was carried out by collecting data from 15 quoted commercial banks in Nigeria as at 31st December, 2015. The study utilized ordinary least...

Forensic Accounting and Fraudulent Financial Reporting in Nigeria

Jan 1, 2016 | Journal Article

Financial reported and financial statement matter most for equity reported in Nigeria Banks. This study has drawn considered the contemporary among the responded samples from selected Nigeria Banks based of the objectivity in Nigeria Banks. The sampled elements for...

The Effect of Accounting Ethics on the Quality of Financial Reports of Nigeria Firms

Dec 1, 2015 | Journal Article

The broad objective of this study is to investigate the effect of ethics on financial reporting quality.Primary data was used for the study. The data was sourced from questionnaires administered to respondents.The analysis of the data showed that accounting ethics had...

Determinants of Audit Quality in the Nigerian Business Environment

Apr 1, 2013 | Journal Article

Written by: Dr. Augustine O. Enofe, Dr. Chijioke Mgbame, Adeyemi Aderin*, Obehioye U. Ehi-OshioDepartment of Accounting, Faculty of Management Sciences, University of Benin. The objective of this study was to analyze the determinants of audit quality in the Nigerian...

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