RECENT PROJECT TOPICS AND MATERIALS

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…

THE ROLE OF INTERNAL AUDITING ON MANAGEMENT’S CONTROL SUCCESS ABSTRACT This study was to examine and find out the role of auditing on management’s control success with a particular reference to the Department of Audit, Ministry of Finance, Uyo, Akwa…