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 study investigated the impact of a computerized accounting system on external audit functions. To achieve this purpose, research questions were raised, hypothesis was formulated and a review of related literature was made. The population of the study comprises those audit firms operating in...

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 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...

This study investigated strategic management accounting (SMA) with a view to determining the extent to which it influences competitive advantage in the manufacturing industry in Nigeria. To achieve this purpose, some research questions were raised, and a review of related literature was made....

This study aimed at evaluating the influence of revenue generated through Value Added Tax (VAT) on wealth creation in Nigeria. In an effort to accomplish this objective, secondary data were generated from Federal Bureau for Statistics which were analysed with the aid of table and simple...

The study of the evaluation of forensic accountants to planning management fraud risk detection procedures aimed at investigating the relative merits of involving forensic accountants during the planning stage of developing an audit plan that will effectively identify management fraud. Both...

Corporate Report is a means by which organizations explain her activities over a period to her stakeholders. World over social problems has become a great political dialogue and experts are seriously looking for solutions. The impact of environmental issues and their attendant consequences on...

In recent years, microcredit has gained enormous success in reducing poverty on a global scale. As an efficient financial mechanism, microcredit empowers various impoverished people across communities and cities and enriches them with small loans/or set/employment projects that generate income,...

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