The practice of public financial management is now considered critical in combating corruption, alleviating poverty and ensuring the effective use of internal and external resources. The objective of this article is to suggest better practices in public financial management in the third tier of...

The objective of this study is to determine the impact of fraud and related financial crimes on the growth and development of Nigerian economy. Data for the study were collected from secondary sources only. The research analyzed the data generated using regression analysis. The research findings...

The contribution/importance of Professional Forensic Accountant cannot be over emphasized, whether to the public sector or to the private sector. The purpose of this study is to examine forensic accounting as a tool for fraud detection and prevention in the public sector organizations with...

Creative accounting has remained a contentious issue, raising series of arguments in the accounting literature. These arguments are premised on twofold: positive creative accounting (ethical) and negative creative accounting (unethical). Positive creative accounting is grounded on ‘fair'...

Fraud is an economic and social menace with multiplier adverse consequences on individuals, organizations and the society at large. Hence, the Fraud Box key Model (FBKM) was used as one of the palliative measures to eradicating and proffering a permanent solution to this monster called fraud....

The study examines the determinants of Triple Bottom Line Accounting Practice of Listed Manufacturing Firms on the Nigerian Stock Exchange. The specific objectives of this study are to determine the relationship between Firm size, Firm liquidity, Firm leverage and triple bottom line disclosure...

This study assessed the impact of the components of Intellectual Capital (Human Capital, Structural Capital, Relational Capital and Innovation Capital) of Companies listed on the Nigerian Stock Exchange with a view to determining their association with financial performance. The study adopted...

This study seeks to ascertain how contemporary Nigerian managers in the public sector of the economy perceive conflict resolution and its management in the organizations. The study is a survey research and the main instruments of data collection are the questionnaire and documentary analysis....

The public sector clothed in federalism plays a central role in influencing macroeconomic environment. Therefore, this study aims at exploring Nigerian fiscal federalism to ascertain the impact of Nigerian public debt management paradigm on economic growth. Relevant data were obtained from CBN...

This paper examines the perception of stakeholders on the effect of the provision of non -auditing services by an auditor to his audit client on audit quality. A survey research design was deemed appropriate for the study. 400 respondents were sampled, however only 350 usable responses were...