The value system of Nigeria's democratic process since 1999 may have been undermined by the absence of good governance in the country's leadership stream. And despite the craze for unprecedented development in the country even as it dreams of becoming the 20th best economy in the world by the...

This paper gives due consideration to determining the contribution made by SAS 99 towards improving the skills of Nigerian Auditors in the detection of fraud in Financial Statements of corporate organisations, while laying emphasis on the extent to which the Beneish Model could further...

This research work focused on the role played by predictive models in proactively forestalling ingenious approaches otherwise known as creative accounting to IFRS based financial reporting practices of manufacturing companies. It examined the contributions made by the predictive models in...

Although the government, its agencies, and other key stakeholders are aware of the relevance of entrepreneurship in enhancing and sustaining national growth and development through more job creation, and the strengthening of the nation’s industrial base, they have failed to give it the...