The study examined the effect of creative accounting on audit risk and audit failure amongst practicing auditors in the South-eastern geopolitical zone of Nigeria. The study employed survey research design using Chi-square to analyze data from questionnaires issued to 115 respondents among 4...

Creative accounting has taken a centre stage in the discussions around audit failures on the global stage. Several researches have sought to proffer solutions that aid organizations to avoid the potholes. This study, however, examined the Auditors' perspective on the effect of creative...

The study examined the effect of deferred tax accounting on financial performance of listed agricultural firms in Nigeria. The study employed ex post facto research design using data from 4 quoted agricultural firms. The data span across 7 years ranging from 2011-2017 and were analyzed using...

The main objective of this study is to ascertain the effect of Accounting Information on Market Share Price of Information, Communication and Technology (ICT) firms listed on Nigeria Stock Exchange. The specific objectives are to ascertain the effect or otherwise of Dividend per share, Earnings...

The objective of this study is to determine the effect of intellectual capital on the financial performance of quoted commercial banks in Nigeria. This study adopted panel data analysis of all the banks quoted on the Nigerian Stock Exchange as at 31st December 2015 for a period of six years...

Recently, there has been growing concern about ethical and integrity issues in the accounting and auditing profession in public and private sectors of the economy, based on questionable acts committed by professionals whose certification decision makers rely upon. This study adopted the...

The study examined the effect of corporate tax on the sustainable financial performance of listed firms in Nigeria, specifically the listed manufacturing firms. The study employed ex post facto research design using data from 10 listed manufacturing firms. The data span across 5 years ranging...

The study evaluated the effect of fair value reporting on financial profitability and firm value with focus on deposit money banks listed on the Nigerian Stock Exchange Using a sample of 13 banks quoted on the Exchange, the study employed secondary data gathered from published annual reports of...

To succeed in the business world, organisations must provide to their investors and host communities, evidence of reliable and credible efforts to ensure their safety in the light of their operations. This study aimed at ascertaining to what extent and effect corporate social responsibility...

This study examined the modeling correlation between shareholders dividend and corporate performance in Nigeria. The study employed the ex post-facto research design. To obtain answers on the research questions and to test the hypotheses formulated, data were obtained from annual reports of...