The main subject of this paper is the theory of financial statement valuations observed in its historical development. More notably, regarding the subject, the research is concerned with some theoretical concepts developed by the Italian doctrine in a very specific age, namely, between the 19th...

This paper discusses the impact of task performance, fraud risk assessment and forensic accountants and auditors' skills and mindsets in the Nigerian public sector. It also draws the attention of the users of public sector accountants and auditors such as the Economic and Financial Crimes...

The question of whether and how research quality should be measured, and the consequences of research audits such as the UK's Research Excellence Framework (REF) – formerly the RAE – are considered in relation to the role of journal ratings such as the Association of Business Schools...

IAS-24 of the International Financial Reporting Standards focuses on the concept and disclosures of related party transactions (RPTs) for a reporting entity. This study examines the interrelationship between RPTs (as disclosed under IAS-24), agency theory, ownership structures and firm...

Tax is a compulsory level on all income of taxpayers. This paper is set to review and document the imperatives of Audit and Investigation in relation to tax revenue generation in Nigeria. The paper analyses the general and professional meaning, similarities and differences between the two key...

Religion has been found to have a significant impact on the economic well-being of individuals, families and by extension financial economy the world. One's level of income and wealth has been found to be significant in determining a person's financial literacy. This paper therefore seeks to...

This paper reviews the concept of creative accounting viz-a-viz other related concepts such as aggressive earnings management, window dressing. The place of ethics and justification for the employment of creative account was also considered. The study employed contents analysis as research...

History guides and shapes thinking in a particular phenomenon, evaluation of accounting thoughts has help in no small manner. Accounting theories which is the bed rock of accounting practice were also trace from the available works on history of accounting. This paper therefore seeks to review...

The primary purpose of venturing into business is to make profit, this motive, however, have been criticised widely. The concept of income is crucial to the entity's financial performance, and is half of determining an organisation's profitability and sustainability. The treatment of "revenue"...

History guides and shapes thinking in a particular phenomenon, evaluation of government accounting and finance thoughts have help in no small manner. There exist reasons to have polices, process, procedures and tools that unifies all government bank accounts in a single unit for the effective...