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Department of Accounting | Final Year Research Project Topics | Download Free Projects

  • 121. QUALITATIVE ANALYSIS OF FACTORS INFLUENCING AUDITOR INDEPENDENCE IN NIGERIA

    » Abstract This study examined the factors influencing auditor independence in Nigeria using qualitative approach. Primary data were employed for the study. A total of 350 copies of questionnaire were personally administered to Chief Accountants/Preparers of Financial Statement, Financial Analysts and Statutory auditors of listed companies in Nigeria using purposive sampling technique. Descriptive a...Continue Reading »

    55 pages |  279 engagements | 

  • 122. EFFECT OF CREDIT RISK ON PERFORMANCE OF NIGERIAN BANKS

    » ABSTRACT Recent reports have traced bank failures across the country to rising “toxic assets” in commercial banks’ loan portfolio. Poor credit appraisal techniques that have seen credit exposures turn bad, no doubt, largely accounts for this rising level of non performing loans. This development not only threatens the viability and sustainability of banks but also adversely affects the ...Continue Reading »

    55 pages |  261 engagements | 

  • 123. OWNERSHIP STRUCTURE AND VOLUNTARY DISCLOSURE OF LISTED INDUSTRIAL GOODS COMPANIE...

    » Abstract This study assessed the impact of ownership structure on voluntary disclosure of information in the Nigerian listed industrial goods companies for the period of ten (10) years 2004 to 2013. Thirteen companies out of twenty three companies were selected based on pre determined criteria. The data for the study were collected from annual reports and accounts of the sampled companies and were...Continue Reading »

    55 pages |  215 engagements | 

  • 124. EXCHANGE RATE VOLATILITY AND FOREIGN DIRECT INVESTMENT; EVIDENCE FROM FIVE SELEC...

    » ABSTRACT Exchange rate volatility is an economic factor to investors in determining the direction of their investment therefore this research examines exchange rate volatility and foreign direct investment in some selected sub Saharan African countries (SSA). In particular the countries selected are Nigeria, Angola, Ethiopia, South Africa and Ghana. Their selection is based on the size of their ec...Continue Reading »

    55 pages |  200 engagements | 

  • 125. BOARD STRUCTURE AND VOLUNTARY DISCLOSURE OF LISTED INDUSTRIAL GOODS COMPANIES IN...

    » 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 2004 to 2013. Thirteen companies out of twenty three companies were selected based on the criteria that the company must be listed for the entire period of the study, and must have the required data for the study. The d...Continue Reading »

    55 pages |  167 engagements | 

  • 126. THE EXTENT OF ENVIRONMENTAL DISCLOSURES IN LISTED OIL AND GAS COMPANIES IN NIGER...

    » 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 pressures companies make disclosures on environmental impact of their activities. This studyaimed at using a disclosure index tailored to assess what is disclosed, the form in which it...Continue Reading »

    55 pages |  228 engagements | 

  • 127. THE VALUE RELEVANCE OF RECONCILIATION ADJUSTMENTS OF FIRST-TIME IFR ADOPTERS: EV...

    » Abstract. The paper examines the value relevance of IFRS reconciliation adjustments made by listed Nigerian deposit money banks (DMBs) following the mandatory adoption of IFRS as the national accounting standards effective 1, January 2012. Using the IFRS reconciliation adjustments disclosed in the 2012 annual reports of DMBs and adopting the Ohlson (1995) price model, the study fails to find e...Continue Reading »

    55 pages |  170 engagements | 

  • 128. SUSTAINABILITY REPORTING AND QUALITY OF CORPORATE DISCLOSURE: EVIDENCE FROM THE ...

    » 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 audit firms (KPMG, PWC, Ernst & Young, Akintola Williams Deloitte) as the respondents for the study to test the research hypothesis. A total sample size of 270 was used for the study. This study uses regression ana...Continue Reading »

    55 pages |  190 engagements | 

  • 129. FIRMS’ FINANCIAL VALUE AND WEB-BASED ENVIRONMENTAL DISCLOSURES: AN EMPIRICAL E...

    » 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 tested evidence of the effects of FFV on WED employing all the firms on the Nigeria Stock Exchange (NSE). The findings of the study indicate an insignificant negative relationship between WED a...Continue Reading »

    55 pages |  196 engagements | 

  • 130. PERFORMANCE OF SECTOR INDEXES IN THE NIGERIAN STOCK EXCHANGE: INSIGHT FROM UNIVA...

    » 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 univariate statistics and correlation coefficients of the NSE all share index, banking index, consumer goods index, oil & gas index, NSE 30 index, insurance index, industrial goods index, pension index, and alternative securities ma...Continue Reading »

    55 pages |  173 engagements | 

  • 131. 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 would require reasonable level of funding which appears elusive due to global economic recession. Accessing credit from conventional money deposit banks has proved irrational due to its attendant cost, hence th...Continue Reading »

    55 pages |  270 engagements | 

  • 132. AN ASSESSMENT OF ETHICAL THOUGHTS IN ACCOUNTING AND EFFECTS ON ACCOUNTING PRACTI...

    » 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 such asIntegrity, Independence, Confidentiality, Professional Competence as well asObjectivity affect accounting practice.The method of research adopted is survey design and Primary s...Continue Reading »

    55 pages |  265 engagements | 

  • 133. BENEFICIAL OWNERSHIP IN ISLAMIC FINANCE: HIGHLIGHTS ON SHARĪʿAHAND ACCOUNTING ...

    » 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 Sharīʿah. It also studies several Sharīʿah concepts and contractsthat share the attribute of beneficial ownership under common law. It highlights some Sharīʿah and accounting issues relating to r...Continue Reading »

    55 pages |  179 engagements | 

  • 134. NARROWING AUDIT EXPECTATION GAP THROUGH CORPORATE GOVERNANCE

    » 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 administered to a purposive sample size of 130 respondents, who are knowledgeable in accounting, auditing, finance and management. Using regression analysis,...Continue Reading »

    55 pages |  189 engagements | 

  • 135. DETERMINANTS OF DEPOSIT MONEY BANKS’ SHARE PERFORMANCE ON THE NIGERIAN STOCK M...

    » bstract 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 money banks’ share performance on the Nigerian stock market between 2005 and 2014. This was with a view to providing empirical analysis of the variables affecting deposit money banks share performance ...Continue Reading »

    55 pages |  211 engagements | 

  • 136. 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 firm specific factors from the audited annual reports and accounts of 34 non financial quoted firms and macroeconomic variables, collected from the Statistical Bulletin of the Central Bank of Nigeria, ov...Continue Reading »

    55 pages |  169 engagements | 

  • 137. TREASURY SINGLE ACCOUNT: A VIABLE TOOL FOR REPOSITIONING GOVERNMENT MINISTRIES, ...

    » Abstract Treasury Single Account (TSA) policy in Nigeria is a government accounting system under which all government revenue receipts and income from FEDERAL Government’s Ministries, Departments and Agencies (MDAs) are collected into one single account, usually maintained by the Central Bank of Nigeria and all payments done through this account as well in order to enhance accountability of ...Continue Reading »

    55 pages |  261 engagements | 

  • 138. ADOPTION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS AND EARNINGS MANAGEMENT ...

    » 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. Published Financial statements prepared under the Nigerian Statements of Accounting Standards (SAS) and the restated financial statements using IFRS guidelines for 20 quoted companies were used for the study. Discreti...Continue Reading »

    55 pages |  209 engagements | 

  • 139. THE NEXUS OF DIVIDED PAYOUT AND PROFITABILITY PERFORMANCE OF INSURANCE FIRMS IN ...

    » abstract The article examined the influence of profitability performance on dividend payout of insurance firms in Nigeria for duration of five years 2010 – 2014 using multiple regression. The study used dividend payout as a dependent variable which is measured in form of ratio to the earning per share against return on Asset, Return on Equity and Return on Investment, profitability ratios as exp...Continue Reading »

    55 pages |  209 engagements | 

  • 140. TAX PLANNING AND INFORMATION CONTENT OF TAXABLE INCOME OF LISTED COMPANIES IN NI...

    » 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 of tax within the statutorily required limit, some of the arrangements include altering the information content of the taxable income which may distort the fairness of the financial statement. This work ex...Continue Reading »

    55 pages |  252 engagements | 


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