Earnings management is a problem reported in many different backgrounds. many studies on audit quality highlighted that there is a connection between the audit quality and earnings management. The prior study’s findings ...

The study examines forensic accounting and fraud prevention in Nigeria public sector by using some selected studies from within and outside Nigeria. The objectives of the study are to determine how forensic accounting ...

This study empirically examined the impact of creative accounting techniques on firm financial statement. Creative accounting was measured by asset structure (Using Cookie Jar Reserves), capital structure (Creative Acquisition ...

At the inception of business environment, it was all man and organization both in public and private sectors in respect of the desire for huge revenue intended to be generated. Little or complete absence of technological ...

This study assesses the impact of audit practice on professional ethics. Audit practice in Nigeria, as in many other countries, is guided by professional ethical codes of conduct, in addition to statute. The Institute of ...

Government expenditure has continued to grow in a stepwise direction without a proportionate increase in revenue generation. The Nigeria economyhas witnessed spiral fall in oil revenue which accounts for its major source ...

The study seeks to know how the rapid development of Information and Communication Technologies (ICTs) has effectively facilitated the accounting profession in a way of improving the provision of its products and services ...

The study investigated the effect of cashless policy on the financial performance of selected deposit money banks in Nigeria. A panel data were Deposit Money Banks in Nigeria" collected from a sample of 14 banks covering ...