Naira is the currency denomination of Nigeria and currently the country is said to be a net importer of product as opposed to a net exporter. This paper explores that available way forward to the controversial debate on the effect of Naira devaluation and justification for either of the sides of...

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"...

Adoption of the International Financial Reporting Standards (IFRS) has come to stay in Nigeria as all Public Listed Entities and Significant Public Interest Entities are by now expected to be with full compliance of the relevant provisions if the standard. This paper examined the adoption of...

Taxes are compulsory, unrequited payments to general government. They are unreciprocated in the sense that benefits provided by government to taxpayers are not normally in proportion to their payments. This study is set out to is to investigate the effect of Tax Justice and the Informal Taxation...

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...

The most difficult thing to understand may be income tax, this paper explores the concept of value added tax (VAT) with respect to the most controversial treatment of basic food items. This paper does not pretend to cover everything about VAT, but some specifics that addresses the imperatives...

The slippery slope is described as ‘playing the system', ‘beating the system', and fundamentally neglecting the laid down rules, regulation within the system for selfish reasons. This presentation revealed the justification, ethical or otherwise for creative accounting, aggressive earnings...