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...

With the adoption of IFRS on January 1, 2012, the publicly listed companies in Nigeria had their existing financial reporting frameworks that were based on Nigerian GAAP (SASs) alternated with the IASB's new accounting standards. Although the manufacturing sectors of the Nigerian economy had,...

The study focused on the assessment of Nigerian banks' compliance level with the guidelines of IFRS towards determining the extent to which such compliance has contributed to improving the acceptability of the organisations' financial reports globally. Using the content analysis research design...

The study focuses on the inclusive application of SAS No. 99 in the effective deterrence of fraudulent financial reporting in Nigeria. Being a perceptive study, the exploratory research design was adopted. A total of 91 samples were judgmentally selected comprising practicing accountants in the...

The rebirth of democratic dispensation in Nigeria was threatened with multi facet challenges of high external indebtedness, rising rate of inflation from single to double digit, unabating high rate of unemployment, slow paced but fluctuating GDP growth rate, foreign reserve inadequacy, and the...

The study focuses on the inclusive application of SAS No. 99 in the effective deterrence of fraudulent financial reporting in Nigeria. Being a perceptive study, the exploratory research design was adopted. A total of 91 samples were judgmentally selected comprising practicing accountants in the...

With increasing activities of separatists and agitators for self independence taking a heavy toll on the sovereignty of Nigeria, more curiosity has once again been drawn to the accountability strength, transparency quality and the performance trend of the national economy under the post-1999...

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...

This research work focused on the role played by predictive models in proactively forestalling ingenious approaches otherwise known as creative accounting to IFRS based financial reporting practices of manufacturing companies. It examined the contributions made by the predictive models in...

The study which focused on examining the imminent implications of translating Nigeria's economic performance on the nation's unemployment problems is bent on assessing how Nigeria's current economic status as the biggest economy in Africa has affected its rate of unemployment. Adopting data...