In the early periods of 1980's, debt and it's management, causes and consequences were hardly subjects of immense national concern. During that period, Nigeria was considered under borrowed by the international financial community and most creditors were eager and willing to lend to Nigeria

The non-compliance to the public procurement Act 2007 extant laws governing public sector procurement, has resulted to the abuse of government resources. consequently, this study assessed the effect of public procurement Act 2007 on outsourcing decisions of public sector organizations with a...

The objective of this study was to ascertain the effect of Capital Adequacy on Financial Performance with a focus on selected quoted Deposit Money Banks in Nigeria from 2010-2015. This study made use of secondary data obtained from fact books, annual reports, and the account of the Deposit Money...

This study examined the application of fraud box-key model in the determination of fraud risk factors in the banking industry in Nigeria. The objectives of the study were to investigate the extent to which elements of fraud diamond (pressure, opportunity, rationalization and capability)...

This study assessed the effect of financial leverage on dividend policy on conglomerates listed on the floor of the Nigerian Stock Exchange (NSE) from 2010 to 31st December, 2015. Six (6) quoted conglomerates were selected for this study. Panel data were employed in this study. The study made...

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 study seeks to assess the effect of Balanced Scorecard (BSC) on firm value based on evidence from quoted manufacturing companies in Nigeria. Secondary data constitute the main source of data collection. These data were obtained from annual reports of companies quoted on the Nigerian Stock...

Most of the earlier Inaugural Lectures in Accounting delivered in Nigeria Universities tended towards topics that are of immense significance to the Nigerian society at large. Besides, Inaugural Lecture in Accountancy usually revolves around thoughts the Lecturer has, alongside burning cum...

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 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...