Accounting

Job Costing in Concrete Block Industries

This study assesses job Costing in Concrete Block Industries in Modern Market, Makurdi. A descriptive survey design was employed and data were gathered from 163 auditors in Modern Market, Makurdi. Findings reveal that most block makers under-cost transport and breakage The study recommends training of operators in basic record keeping

2025 — Undergraduate

Billing Systems in Private Hospitals

This study examines billing Systems in Private Hospitals in Urua Ekpa Market, Uyo. The research adopted a survey design, collecting data from 126 business owners in Urua Ekpa Market, Uyo. Findings reveal that pharmacy billing errors exceed consultation billing errors The study recommends mandatory periodic audit for member-based funds

2025 — Undergraduate

Farm Produce Pricing Records Among Grain Aggregators

This study investigates farm Produce Pricing Records Among Grain Aggregators in Watt Market, Calabar. Using a survey research design, data were collected from 369 accountants in Watt Market, Calabar. Findings reveal that aggregators with written records negotiate better margins The study recommends automation of till and stock reconciliation routines

2025 — Undergraduate

Dues Collection Records in Market Associations

This study examines dues Collection Records in Market Associations in Relief Market, Owerri. The research adopted a survey design, collecting data from 295 auditors in Relief Market, Owerri. Findings reveal that transparent dues records reduce leadership tussles The study recommends training of operators in basic record keeping

2025 — Undergraduate

Donor Fund Accountability in Local NGOs

This study assesses donor Fund Accountability in Local NGOs in Ariaria Market, Aba. A descriptive survey design was employed and data were gathered from 332 traders in Ariaria Market, Aba. Findings reveal that donor confidence tracks the quality of published accounts The study recommends simplification and harmonisation of business taxes

2025 — Undergraduate

Revenue Records in Budget Hotels

This study investigates revenue Records in Budget Hotels in New Benin Market, Benin City. Using a survey research design, data were collected from 258 business owners in New Benin Market, Benin City. Findings reveal that occupancy under-reporting is the main leakage channel The study recommends mandatory periodic audit for member-based funds

2025 — Undergraduate

Revenue Leakage in Inter-State Transport Ticketing

This study assesses revenue Leakage in Inter-State Transport Ticketing in Ogbogonogo Market, Asaba. A descriptive survey design was employed and data were gathered from 221 accountants in Ogbogonogo Market, Asaba. Findings reveal that manual ticketing leaks a large share of expected revenue The study recommends automation of till and stock reconciliation routines

2025 — Undergraduate

Inventory Control in Community Pharmacies

This study examines inventory Control in Community Pharmacies in Sokoto Central Market. The research adopted a survey design, collecting data from 184 traders in Sokoto Central Market. Findings reveal that expiry losses fall where bin cards are maintained The study recommends simplification and harmonisation of business taxes

2025 — Undergraduate

Service Charge Accounting in Residential Estates

This study assesses service Charge Accounting in Residential Estates in Terminus Market, Jos. A descriptive survey design was employed and data were gathered from 390 business owners in Terminus Market, Jos. Findings reveal that opaque service-charge accounts fuel most estate disputes The study recommends mandatory periodic audit for member-based funds

2025 — Undergraduate

Daily Sales Reconciliation in Fuel Stations

This study investigates daily Sales Reconciliation in Fuel Stations in Monday Market, Maiduguri. Using a survey research design, data were collected from 147 auditors in Monday Market, Maiduguri. Findings reveal that pump attendant shortages show up fastest in daily dip reconciliations The study recommends training of operators in basic record keeping

2025 — Undergraduate

PAYE Compliance in the Informal Transport Sector

This study examines pAYE Compliance in the Informal Transport Sector in Ipata Market, Ilorin. The research adopted a survey design, collecting data from 353 accountants in Ipata Market, Ilorin. Findings reveal that presumptive tax stickers hardly translate into real PAYE coverage The study recommends automation of till and stock reconciliation routines

2025 — Undergraduate

Pension Remittance Compliance by Private Employers

This study assesses pension Remittance Compliance by Private Employers in Ogbete Market, Enugu. A descriptive survey design was employed and data were gathered from 168 traders in Ogbete Market, Enugu. Findings reveal that many firms deduct pensions without remitting to administrators The study recommends simplification and harmonisation of business taxes

2025 — Undergraduate

Accounting for School Fees in Private Secondary Schools

This study examines accounting for School Fees in Private Secondary Schools in Kuto Market, Abeokuta. The research adopted a survey design, collecting data from 242 business owners in Kuto Market, Abeokuta. Findings reveal that fee leakages cluster around cash collection points The study recommends mandatory periodic audit for member-based funds

2025 — Undergraduate

Loan Default Records in Microfinance Banks

This study investigates loan Default Records in Microfinance Banks in Oja Titun Market, Osogbo. Using a survey research design, data were collected from 316 traders in Oja Titun Market, Osogbo. Findings reveal that group-lending records predict default better than collateral The study recommends simplification and harmonisation of business taxes

2025 — Undergraduate

Inventory Theft and Stock Records in Supermarkets

This study assesses inventory Theft and Stock Records in Supermarkets in Oja Oba Market, Akure. A descriptive survey design was employed and data were gathered from 279 auditors in Oja Oba Market, Akure. Findings reveal that daily stock counts cut shrinkage where enforced The study recommends training of operators in basic record keeping

2025 — Undergraduate

Accountability of Religious Organisations' Funds

This study investigates accountability of Religious Organisations' Funds in Onitsha Main Market, Anambra. Using a survey research design, data were collected from 205 accountants in Onitsha Main Market, Anambra. Findings reveal that churches with published accounts attract higher donations The study recommends automation of till and stock reconciliation routines

2025 — Undergraduate

POS Fraud and Internal Control in Retail Outlets

This study assesses pOS Fraud and Internal Control in Retail Outlets in Kurmi Market, Kano. A descriptive survey design was employed and data were gathered from 337 accountants in Kurmi Market, Kano. Findings reveal that weak POS reconciliation routines enable most frauds in sampled outlets The study recommends automation of till and stock reconciliation routines

2025 — Undergraduate

Audit of Cooperative Society Funds and Member Confidence

This study investigates audit of Cooperative Society Funds and Member Confidence in Bodija Market, Ibadan. Using a survey research design, data were collected from 374 business owners in Bodija Market, Ibadan. Findings reveal that regular external audit strongly lifts members' willingness to save The study recommends mandatory periodic audit for member-based funds

2025 — Undergraduate

VAT Compliance Among Small and Medium Enterprises

This study examines vAT Compliance Among Small and Medium Enterprises in Oil Mill Market, Port Harcourt. The research adopted a survey design, collecting data from 131 auditors in Oil Mill Market, Port Harcourt. Findings reveal that ignorance, not defiance, explains most VAT non-compliance The study recommends training of operators in basic record keeping

2025 — Undergraduate

Effect of Multiple Taxation on Small Businesses in Onitsha Main Market

This study examines effect of Multiple Taxation on Small Businesses in Onitsha Main Market in Mile 12 Market, Lagos. The research adopted a survey design, collecting data from 300 traders in Mile 12 Market, Lagos. Findings reveal that multiple levies shrink working capital and push traders into informality The study recommends simplification and harmonisation of business taxes

2025 — Undergraduate

Influence of Audit Committee Effectiveness on the Financial Reporting Quality of Listed Firms in Nigeria

This study examined the influence of audit committee effectiveness on the financial reporting quality of listed firms in Nigeria. Data were collected through questionnaires administered to audit committee members, accountants, and external auditors, complemented by analysis of annual reports. Data were analysed using descriptive statistics and regression analysis. The findings revealed that financial expertise, independence, and regular meetings of audit committees significantly enhanced the quality and reliability of financial reporting. The study, however, observed weak enforcement of composition requirements in some firms. It recommends strict adherence to corporate governance codes and strengthening of committee oversight roles.

2025 — Undergraduate

Effect of Activity-Based Costing on Product Cost Accuracy in Selected Bottling Companies in Nigeria

This study investigated the effect of activity-based costing (ABC) on product cost accuracy in selected bottling companies in Nigeria. A mixed-methods approach combining questionnaire administration and interviews with cost accountants was adopted. Data were analysed using descriptive statistics and thematic analysis. The findings revealed that ABC improved the traceability of overheads to products and reduced cross-subsidisation of product costs, leading to more accurate cost information and better pricing and profitability analysis. Implementation was, however, constrained by data demands and staff expertise. The study recommends phased adoption of ABC and investment in data systems and staff training.

2025 — Undergraduate

Effect of Capital Structure on the Financial Performance of Listed Manufacturing Firms in Nigeria

This study investigated the effect of capital structure on the financial performance of listed manufacturing firms in Nigeria. Panel data extracted from the annual reports of selected firms were analysed together with questionnaire responses from finance executives. Data were analysed using regression techniques. The findings revealed that the mix of debt and equity significantly influenced profitability and solvency, with excessive leverage associated with higher financing costs and earnings volatility. The study also found that firms lacked systematic capital structure policies. It recommends optimising debt-equity mixes, prudent risk management, and alignment of financing decisions with firm characteristics.

2025 — Undergraduate

Assessment of Public Sector Accounting Reforms on Accountability in Federal Ministries

This study assessed the effect of public sector accounting reforms on accountability in selected federal ministries in Nigeria. A descriptive survey design was adopted with questionnaires administered to accountants and budget officers in the ministries. Data were analysed using descriptive statistics and regression analysis. The findings revealed that reforms such as the adoption of accrual-based budgeting and improved financial reporting enhanced transparency, expenditure control, and audit compliance. However, implementation gaps, weak accounting systems, and skills shortages limited the full realisation of reform objectives. The study recommends sustained capacity building and consistent application of accounting standards in the public sector.

2025 — Undergraduate

Role of Forensic Accounting in Strengthening Corporate Governance in Listed Companies

This study examined the role of forensic accounting in strengthening corporate governance in listed companies in Nigeria. Data were collected through questionnaires administered to accountants, board secretaries, and auditors, complemented by analysis of governance reports. Data were analysed using descriptive statistics and regression analysis. The findings revealed that forensic accounting contributed to the detection and prevention of financial misstatement, fraud, and earnings manipulation, thereby reinforcing board oversight and investor confidence. The study, however, found that forensic expertise was under-utilised in many firms. It recommends the routine engagement of forensic specialists and closer collaboration between audit committees and forensic accountants.

2025 — Undergraduate

Effectiveness of Forensic Accounting in Fraud Detection in the Nigerian Banking Sector

This study assessed the effectiveness of forensic accounting in fraud detection in the Nigerian banking sector. A descriptive survey design was adopted with questionnaires administered to forensic accountants, auditors, and compliance officers in selected banks. Data were analysed using descriptive statistics and regression analysis. The findings revealed that forensic techniques such as document analysis, data mining, and transaction testing significantly enhanced fraud detection and the quality of evidence for prosecution. The study identified shortage of specialised skills and limited awareness of forensic tools as key constraints. It recommends greater investment in forensic capacity and integration of forensic examination into routine oversight.

2025 — Undergraduate

Effectiveness of Internal Audit in Fraud Prevention in Nigerian Commercial Banks

This study assessed the effectiveness of internal audit in fraud prevention in Nigerian commercial banks. A descriptive survey design was adopted with questionnaires administered to internal auditors, risk officers, and compliance staff in selected banks. Data were analysed using descriptive statistics and regression analysis. The findings revealed that regular audits, strong internal control reviews, and whistle-blowing mechanisms significantly contributed to fraud detection and prevention. However, management override, inadequate audit independence, and limited technical capacity reduced effectiveness in some institutions. The study recommends strengthened audit independence, continuous training, and adoption of data analytics in internal auditing.

2025 — Undergraduate

Impact of Corporate Social Responsibility Disclosure on the Financial Performance of Listed Oil and Gas Companies in Nigeria

This study examined the impact of corporate social responsibility (CSR) disclosure on the financial performance of listed oil and gas companies in Nigeria. Secondary data extracted from annual reports were analysed together with questionnaire responses from investors and analysts. Data were analysed using content analysis and regression techniques. The findings revealed that the extent and quality of CSR disclosure positively influenced corporate reputation, investor perception, and, to a degree, financial performance. The study found wide variation in disclosure practices among companies. It recommends standardised and verifiable CSR reporting to enhance comparability and stakeholder confidence.

2025 — Undergraduate

Influence of Dividend Policy on Shareholders' Wealth in Nigerian Quoted Companies

This study examined the influence of dividend policy on shareholders' wealth in quoted Nigerian companies. A descriptive survey was conducted with shareholders and finance officers using a structured questionnaire, complemented by analysis of dividend records. Data were analysed using descriptive statistics and correlation analysis. The findings revealed that consistent and transparent dividend policies positively influenced investor confidence and share valuation, while irregular dividend payments weakened market perceptions. The study observed that many firms lacked clearly communicated dividend philosophies. It recommends stable, well-communicated dividend policies and alignment of dividend decisions with long-term investment needs.

2025 — Undergraduate

Impact of Accounting Information Systems on the Effectiveness of Internal Controls in Organisations

This study investigated the impact of accounting information systems on the effectiveness of internal controls in Nigerian organisations. A survey was conducted with accountants, internal auditors, and information technology staff using a structured questionnaire. Data were analysed using descriptive statistics and regression analysis. The findings revealed that automated workflows, access controls, and audit trails significantly strengthened internal controls and reduced the incidence of errors and fraud. However, weak change management, system integration gaps, and cybersecurity concerns limited effectiveness in some organisations. The study recommends robust system controls, periodic security audits, and integration of accounting systems with enterprise resources.

2025 — Undergraduate

Influence of International Financial Reporting Standards Adoption on the Quality of Financial Reporting in Nigeria

This study examined the influence of International Financial Reporting Standards (IFRS) adoption on the quality of financial reporting in Nigeria. A descriptive survey design was adopted and structured questionnaires were administered to accountants and auditors in selected companies and audit firms in Lagos. Data were analysed using descriptive statistics and regression analysis. The findings revealed that IFRS adoption significantly improved relevance, comparability, and transparency of financial statements, although implementation costs and the complexity of standards posed challenges. The study also found disparities in the depth of understanding among preparers. It recommends sustained training, robust guidance, and consistent enforcement of reporting standards.

2025 — Undergraduate

Effect of Computerised Accounting Systems on the Accuracy of Financial Records in SMEs

This study examined the effect of computerised accounting systems on the accuracy of financial records in small and medium enterprises in Nigeria. A descriptive survey design was adopted with questionnaires administered to accountants and business owners of selected SMEs. Data were analysed using descriptive statistics and regression analysis. The findings revealed that computerised systems reduced arithmetic errors, improved the timeliness of reporting, and facilitated better record keeping compared with manual systems. However, high software costs, inadequate technical skills, and power challenges limited adoption. The study recommends affordable and user-friendly accounting software and capacity building for SME operators.

2025 — Undergraduate

Impact of Cost Accounting Information on Pricing Decisions in Nigerian Manufacturing Firms

This study examined the impact of cost accounting information on pricing decisions in Nigerian manufacturing firms. A descriptive survey was conducted among cost and management accountants in selected companies. Data were analysed using descriptive statistics and regression analysis. The findings revealed that accurate cost allocation, fixed and variable cost analysis, and break-even information significantly improved the quality of pricing decisions and margin management. However, outdated costing methods and weak data capture limited the reliability of cost information in some firms. The study recommends modernising costing systems and investing in management accounting tools.

2025 — Undergraduate

Influence of Value Added Tax Compliance on Government Revenue Generation in Nigeria

This study investigated the influence of value added tax (VAT) compliance on government revenue generation in Nigeria. A survey was conducted with registered businesses and tax administrators using a structured questionnaire. Data were analysed using descriptive statistics and correlation analysis. The findings revealed that voluntary compliance, timely remittance, and effective collection mechanisms significantly enhanced VAT revenue. However, evasion, poor record keeping, and limited enforcement capacity constrained collections. The study recommends improved taxpayer registration, electronic filing and payment systems, and sustained compliance monitoring.

2025 — Undergraduate

Effect of International Public Sector Accounting Standards Adoption on Transparency in Government Financial Reporting

This study examined the effect of International Public Sector Accounting Standards (IPSAS) adoption on the transparency of government financial reporting in Nigeria. A survey was conducted with accountants, auditors, and finance officials in federal and state establishments using a structured questionnaire. Data were analysed using descriptive statistics and regression analysis. The findings revealed that IPSAS adoption improved asset recognition, accrual-based reporting, and the understandability of financial statements, thereby enhancing transparency and oversight. Challenges of migration complexity and inadequate expertise were, however, identified. The study recommends phased migration, targeted training, and institutional support for standards compliance.

2025 — Undergraduate

Effect of Accounting Information on the Investment Decisions of Shareholders in the Nigerian Capital Market

This study investigated the effect of accounting information on the investment decisions of shareholders in the Nigerian capital market. A survey design was adopted with questionnaires administered to retail and institutional investors. Data were analysed using descriptive statistics and regression analysis. The findings revealed that earnings figures, profitability ratios, and cash flow disclosures significantly influenced buy, hold, and sell decisions, while less attention was given to notes and segment information. The study, however, found concerns about the timeliness and integrity of published information. It recommends more timely disclosures, investor education, and stricter enforcement of continuous disclosure obligations.

2025 — Undergraduate

Influence of Financial Statement Analysis on the Investment Decisions of Portfolio Managers

This study examined the influence of financial statement analysis on the investment decisions of portfolio managers in Nigeria. A descriptive survey was conducted with fund and portfolio managers in investment companies using a structured questionnaire. Data were analysed using descriptive statistics and regression analysis. The findings revealed that ratio analysis, earnings quality assessment, and cash flow evaluation significantly shaped asset allocation and security selection decisions. The study, however, found that forward-looking information and market sentiment also played significant roles. It recommends strengthening the integration of fundamental analysis with market intelligence in investment processes.

2025 — Undergraduate

Effect of Earnings Management on the Reliability of Financial Statements in Nigeria

This study investigated the effect of earnings management on the reliability of financial statements in Nigeria. A mixed-methods approach combining questionnaire administration with analysis of published financial reports was adopted. Data were analysed using descriptive statistics and correlation analysis. The findings revealed that earnings smoothing and discretionary accruals, often driven by bonus targets and market pressures, undermined the reliability and predictive value of reported earnings. The study observed that strong audit committees and independent external audits reduced the prevalence of aggressive reporting. It recommends stricter oversight, transparent disclosure of estimates, and enhancement of auditor independence.

2025 — Undergraduate

Impact of Tax Administration on Internally Generated Revenue in Lagos State

This study examined the impact of tax administration on internally generated revenue in Lagos State, Nigeria. A descriptive survey design was adopted with questionnaires administered to officials of the revenue service and corporate taxpayers. Data were analysed using descriptive statistics and regression analysis. The findings revealed that automation of tax collection, taxpayer education, and enforcement significantly improved revenue generation and compliance. However, multiple taxation, high compliance costs, and inadequate taxpayer information remained key challenges. The study recommends simplification of tax procedures, wider taxpayer education, and stronger data-driven enforcement.

2025 — Undergraduate

Use of Financial Ratios in Predicting the Financial Performance of Listed Banks in Nigeria

This study examined the use of financial ratios in predicting the financial performance of listed banks in Nigeria. Secondary data drawn from the annual reports of selected banks were analysed together with questionnaire responses from analysts and accountants. Data were analysed using ratio analysis and regression techniques. The findings revealed that liquidity, profitability, and efficiency ratios were reliable predictors of bank performance and early warning signals of distress. The study found that the predictive utility of ratios was limited by window dressing and inconsistent accounting choices. It recommends rigorous ratio-based monitoring and transparent financial reporting.

2025 — Undergraduate