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Inclusive Application of SAS No. 99 in the Effective Deterrence of Fraudulent Financial Reporting in Nigeria : Perception of Professional Accountants in Practice, Industries and Ac...
Nwoye, Dr. Ugochukwu - 2016
judgmentally selected comprising practicing accountants in the industries, professional auditors and the accounting academics in …
Persistent link: https://www.econbiz.de/10012976951
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Comparative Analysis of Computerized Accounting System and Manual Accounting System of Quoted Microfinance Banks (MFBs) in Nigeria
Amahalu, Nestor - 2017
This study assesses the comparative analysis of computerized accounting system and manual accounting system of quoted … version 22 statistical software. Findings showed that computerized accounting system has a positive effect on the reported … profitability of banks more than manual system of accounting. Based on these findings, the study recommends among others that …
Persistent link: https://www.econbiz.de/10012957059
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Inclusive Application of SAS No. 99 in the Effective Deterrence of Fraudulent Financial Reporting in Nigeria : Perception of Professional Accountants in Practice, Industries and Ac...
Nwoye, Dr. Ugochukwu - 2017
judgmentally selected comprising practicing accountants in the industries, professional auditors and the accounting academics in …
Persistent link: https://www.econbiz.de/10012965355
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Assessment of Deferred Tax Recognition and Measurement Under IFRS and Nigeria-SAS : An Empirical Examination
Okenwa, Ogbodo Cy - 2017
This study examines the recognition and measurement of deferred taxes of manufacturing companies in Nigeria under IAS 12 and Nigerian-SAS. Deferred tax liabilities are recognized for taxable temporary differences and deferred tax assets are recognized for deductible temporary differences. The...
Persistent link: https://www.econbiz.de/10012942646
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Comparative Analysis of Computerized Accounting System and Manual Accounting System of Quoted Microfinance Banks (MFBs) in Nigeria
Amahalu, Nestor - 2017
This study assesses the comparative analysis of computerized accounting system and manual accounting system of quoted … version 22 statistical software. Findings showed that computerized accounting system has a positive effect on the reported … profitability of banks more than manual system of accounting. Based on these findings, the study recommends among others that …
Persistent link: https://www.econbiz.de/10012951274