This paper examines the inclination of the Nigerian auditing firms to the various theories on auditor independence i.e. the Knowledge Spill over (KSo) and Economic Bonding (EB) theories. Researches have been conducted in different countries by different researchers ascertaining which theory...

This paper examines a theoretical exposition of strategic management accounting practices in a competitive environment with a view to determining its relevance in achieving competitive advantage. To achieve this objective, a critical review of extant literature on the concept of strategic...

The study reports on whether a cashless economy is a panacea for reduction of tax evasion by the self-employed. It identifies probability of detection and tax penalties as concomitant variables based on the literature on tax evasion that may blur any impact, and proceed to test the impact of a...

This work is aimed basically at x-raying the personnel conflicts as well as the causes and how management of such conflicts would invariably lead to changes, be it positive or negative in any organization. For proper understanding, some definitions were attempted at the beginning such as...

This study investigated the most efficient and successful approach (i.e. the pigovian tax or market for pollution rights) in Niger-Delta environmental pollution control. To achieve this objective, research questions were raised, hypotheses were formulated and a review of extent literature was...

This paper aims at evaluating decision making in accounting using Simplex Method approach. It aims at using the simplex Method to solve some accounting problems in order to get optimum allocation of Scarce resources to competing activities under the assumptions of certainty, linearity and...