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 maintained relative to ensuring the achievement of its operational goals and performance. This paper adopted library and theoretical literature survey approach and employed quotient research analysis with the use of secondary...

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 organizational (Central Bank of Nigeria and World Development Index) database and publications. Four models were specified and these models examine the relationship between corruption and economic development. The study revealed that...

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 square regression model. It was observed that strong internal control system, good corporate governance and compliance with banking ethics have positive and significant influence on fraud prevention in banking industry. This indicates...

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 study consisted of 150 professional Accountant and employees selected from the Banks. To attained result used the proportionate random and stratified sampled technique. To tested the level of compliant of financial reporting in...

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 a significant relationship with financial reporting quality. The study also recommends that the employment processes of companies should be improved upon so as to ensure that men and women with high level of ethical standing...

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 business environment. The research empirically examined the relationship between audit quality, engagement and firm related characteristics such as audit tenure, audit firm size, board independence and ownership structure. A...