ACCOUNTING PROJECT TOPICS

BOARD STRUCTURE AND VOLUNTARY DISCLOSURE OF LISTED INDUSTRIAL GOODS COMPANIES IN NIGERIA Abstract This study assessed the impact of board structure on voluntary disclosure of information in the Nigerian listed industrial goods companies for the period of ten (10) years…

THE EXTENT OF ENVIRONMENTAL DISCLOSURES IN LISTED OIL AND GAS COMPANIES IN NIGERIA ABSTRACT There is an increased awareness of the impact of organizational activities on the environment. Companies are facing pressures to demonstrate responsibility towards the environment; in responding to these…

THE VALUE RELEVANCE OF RECONCILIATION ADJUSTMENTS OF FIRST-TIME IFR ADOPTERS: EVIDENCE FROM THE NIGERIAN DEPOSIT MONEY BANKS Abstract. The paper examines the value relevance of IFRS reconciliation adjustments made by listed Nigerian deposit money banks (DMBs) following the mandatory adoption…

SUSTAINABILITY REPORTING AND QUALITY OF CORPORATE DISCLOSURE: EVIDENCE FROM THE NIGERIAN BANKING SECTOR Abstract This paper examines sustainability reporting and quality of corporate disclosure in the Nigeria banking sector. This paper addresses the research question by using the big four…

FIRMS’ FINANCIAL VALUE AND WEB-BASED ENVIRONMENTAL DISCLOSURES: AN EMPIRICAL EVIDENCE OF NIGERIAN FIRMS Abstract This research investigates whether firms’ financial value (FFV) enhances web-based environmental disclosure (WED). This study is very fundamental because it presents some of the first empirically…

PERFORMANCE OF SECTOR INDEXES IN THE NIGERIAN STOCK EXCHANGE: INSIGHT FROM UNIVARIATE STATISTICS AND CORRELATION Abstract The objective of this paper is to evaluate the performance of Nigerian Stock Exchange (NSE) sector indexes. Specifically, the paper estimates and compares the…

IMPACT OF MICROFINANCE BANKS ON GROWTH AND SUSTAINANCE OF SMES IN NIGERIA Abstract Creation and sustenance of small and medium scale enterprises is a function of many factors which include funding. The effort to transform innovations into economic goods certainly…

AN ASSESSMENT OF ETHICAL THOUGHTS IN ACCOUNTING AND EFFECTS ON ACCOUNTING PRACTICE ABSTRACT This study seeks to establish the relationship between Ethical Thoughts in Accounting and Accounting Practice, the objective is to specifically determine the extent to which principles in ethical standards…

BENEFICIAL OWNERSHIP IN ISLAMIC FINANCE: HIGHLIGHTS ON SHARIAH AND ACCOUNTING ISSUES INVOLVED   Abstract This paper examines the ownership from Sharīʿah perspective to ascertain the conformity of beneficial ownership as applied in the Islamic finance industry to the concept of ownership in…

NARROWING AUDIT EXPECTATION GAP THROUGH CORPORATE GOVERNANCES ABSTRACT This study examines some components of Corporate Governance with huge potentials for narrowing expectation gap. The study adopted a descriptive and survey research design and data was obtained through interview and questionnaire…

DETERMINANTS OF DEPOSIT MONEY BANKS SHARE PERFORMANCE ON THE NIGERIAN STOCK MARKETS Abstract Share price is a reflection of a company’s performance and investors’ expectations about the future prospects of the firm. This study therefore investigates the determinants of deposit…

DETERMINANTS AND DYNAMICS OF TRADE CREDITS: EVIDENCE FROM QUOTED SMES IN NIGERIA Abstract This study examined the factors influencing trade credits allowed by small and medium-sized enterprises (SMEs) in Nigeria. The study employed secondary data collected on trade credits and…

TREASURY SINGLE ACCOUNT: A VIABLE TOOL FOR REPOSITIONING GOVERNMENT MINISTRIES, DEPARTMENTS AND AGENCIES (MDAS) FOR SUSTAINABLE DEVELOPMENT IN NIGERIA Abstract Treasury Single Account (TSA) policy in Nigeria is a government accounting system under which all government revenue receipts and income…

ADOPTION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS AND EARNINGS MANAGEMENT IN QUOTED MANUFACTURING COMPANIES IN NIGERIA ABSTRACT This study examined the impact of the adoption of the International Financial Reporting Standards (IFRS) on earnings management in quoted manufacturing companies in Nigeria.…

THE NEXUS OF DIVIDED PAYOUT AND PROFITABILITY PERFORMANCE OF INSURANCE FIRMS IN NIGERIA The time value of money is a basic investment concept and a basic element in the coventionary theory of finance which dividend policy payment is not excluded.…

TAX PLANNING AND INFORMATION CONTENT OF TAXABLE INCOME OF LISTED COMPANIES IN NIGERIA Abstract Tax planning exploits both opportunity and loopholes in government tax policies and often involves the use of legal and professional arrangements, wherein organizations shift the burden…

REGULATORY SHOCKS AND SHAREHOLDERS’ RETURNS IN FINANCIAL INSTITUTIONS ABSTRACT The 2009 crisis in the Nigerian banking system prompted a more robust and rigorous regulatory regime, with particular attention on enhancing the quality of banks and establishing financial stability. To this…

AN EXAMINATION OF DETERMINANTS AND IMPROVING INTERNALLY GENERATED REVENUE FOR POST INSURGENCY PERIOD Abstract Revenue generation is the nucleus and the path to modern development. Thus, this study assessed the various ways of enhancing internal revenue generation in Adamawa state.…

CORPORATE BOARD ATTRIBUTES AND AUDITORS’ INDEPENDENCE ABSTRACT External auditors occupy a unique position in the business community when they perform an audit for clients. The auditors are called upon to attest to financial statements and to safeguard the interest of…

AWARENESS, CHALLENGES AND ADOPTION OF INTERNATIONAL FINANCIAL REPORTING STANDARD FOR SMALL AND MEDIUM ENTERPRISES IN NORTH CENTRAL NIGERIA: IMPLICATIONS FOR FINANCIAL REPORTING QUALITY ABSTRACT Previous studies have paid little attention to the state of International Financial Reporting Standard (IFRS) awareness…