Download or read book Accounting Research Methods and Research Fields written by Musbau Kolawole Kayode and published by GRIN Verlag. This book was released on 2015-09-28 with total page 21 pages. Available in PDF, EPUB and Kindle. Book excerpt: Seminar paper from the year 2015 in the subject Business economics - Banking, Stock Exchanges, Insurance, Accounting, grade: A, ( Atlantic International University ) (School of Business and Economics), language: English, abstract: Research method is a critical human practice that offers exclusive access to valid and accurate knowledge, and has an exclusive lead against errors that are not found and exist in other human activities. Moreover, it is challenging to define accounting research since it shifts over time. Traditional accounting research was mainly normative (this is, argument for the ‘correct’ accounting intervention, or what should be). However, with the introduction of the Journal of Accounting Research, developments or progresses in finance have been established, such as creation of huge data sets and the statistical capabilities for its analysis (computer advances), the efficient market hypothesis, and analyzing ‘what is’ instead of ‘what should be.’ Even though these shifts have had some critics, they have led to a major increase in research contribution (and various new journals) (Libby, et al., 2012). Additionally, accounting research contributes an integral part in new knowledge creation. The hard sciences have generated different forms of testing and research that may be applied over a range of disciplines, such as accounting research. With the application of these accounting models with evidence from experiments, surveys, stock prices, financial statements, mathematical proofs, and computer simulations, users can acquire a scientific perspective. This paper, therefore, discusses accounting methods and accounting research fields (i.e. financial, managerial, auditing, and taxation).
Download or read book Nigerian Journal of Accounting Research written by and published by . This book was released on 2011 with total page 314 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Nigerian Journal of Management Studies written by and published by . This book was released on 1983 with total page 116 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Nigerian Journal of Accounting Finance written by and published by . This book was released on 2009-06 with total page 256 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Bayero International Journal of Accounting Research written by and published by . This book was released on 2011-12 with total page 144 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Nigerian Journal of Financial Management written by and published by . This book was released on 1984 with total page 624 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Nigerian Journal of Economic and Social Studies written by and published by . This book was released on 2001 with total page 556 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The International Journal of Accounting written by and published by . This book was released on 1994 with total page 404 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Earnings Quality written by Jennifer Francis and published by Now Publishers Inc. This book was released on 2008 with total page 97 pages. Available in PDF, EPUB and Kindle. Book excerpt: This review lays out a research perspective on earnings quality. We provide an overview of alternative definitions and measures of earnings quality and a discussion of research design choices encountered in earnings quality research. Throughout, we focus on a capital markets setting, as opposed, for example, to a contracting or stewardship setting. Our reason for this choice stems from the view that the capital market uses of accounting information are fundamental, in the sense of providing a basis for other uses, such as stewardship. Because resource allocations are ex ante decisions while contracting/stewardship assessments are ex post evaluations of outcomes, evidence on whether, how and to what degree earnings quality influences capital market resource allocation decisions is fundamental to understanding why and how accounting matters to investors and others, including those charged with stewardship responsibilities. Demonstrating a link between earnings quality and, for example, the costs of equity and debt capital implies a basic economic role in capital allocation decisions for accounting information; this role has only recently been documented in the accounting literature. We focus on how the precision of financial information in capturing one or more underlying valuation-relevant constructs affects the assessment and use of that information by capital market participants. We emphasize that the choice of constructs to be measured is typically contextual. Our main focus is on the precision of earnings, which we view as a summary indicator of the overall quality of financial reporting. Our intent in discussing research that evaluates the capital market effects of earnings quality is both to stimulate further research in this area and to encourage research on related topics, including, for example, the role of earnings quality in contracting and stewardship.
Download or read book The Impact of Forensic Accounting on the Growth and Development of the Nigerian Economy A Case Study of Nigerian Stock Exchange written by Iniubong Okon and published by GRIN Verlag. This book was released on 2023-10-25 with total page 60 pages. Available in PDF, EPUB and Kindle. Book excerpt: Bachelor Thesis from the year 2022 in the subject Business economics - Banking, Stock Exchanges, Insurance, Accounting, grade: A, University of Nigeria (Accounting), language: English, abstract: This study centered on the impact of forensic accounting on the growth and development of the Nigerian economy. The Nigerian stock exchange was used as a case study. The population of the study consisted of 57 people comprising the employees, registrars, stockbrokers and issuing houses of the stock exchange. The major objective of this study is to determine how much impact forensic accounting has had on the growth and development of the Nigerian economy. The research design used in this study is descriptive survey research design. The finding revealed that forensic accounting has had and will continually have a positive impact on the Nigeria economy if given the chance. Structurally, Chapter one deals with the introduction of research work. Chapter two deals with the review of related literature drawn from the textbooks, articles in newspapers and Journals. Chapter three deals with the statement of the methodology used for the research study. Chapter four deals with data presentation, analysis and its subsequent interpretation. From the research of the study, conclusions were drawn and recommendations were made. These were done in chapter five. As a result of the findings of this work, the following recommendations were made: i) There should be creation of awareness of forensic accounting in Nigeria ii) More forensic accountants should be trained iii) Forensic accountants should be sent to review the financial statements of the various ministries and parastatals in Nigeria. The results from this study will educate on the effect of accounting software on the processing and management of accounting information system.
Download or read book Nigerian Accounting Practices written by Chike C. Udemezue and published by Author House. This book was released on 2008-12-30 with total page 176 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accounting practices, concerns about ethical behavior, and the career-related choices accountants have to make from organizational challenges were addressed in this study by survey method. These concerns and challenges in turn have their social, economic, cultural, technological, and political implications. The variables were studied using Pearson's correlation coefficient and augmented by Fisher's z scores. Varying life challenges were more likely to influence attitudes than job satisfaction. Hence, educational awareness forums when geared towards conflict resolutions were more likely to foster social change processes than professional activities.
Download or read book The Nigerian Journal of Management Research written by and published by . This book was released on 2009-06 with total page 124 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Journal of Finance and Accounting Research written by and published by . This book was released on 2012-07 with total page 176 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Nigerian Journal of Economic and Management Studies written by and published by . This book was released on 2010 with total page 276 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Towards Digitally Transforming Accounting and Business Processes written by Tankiso Moloi and published by Springer Nature. This book was released on 2024-01-11 with total page 861 pages. Available in PDF, EPUB and Kindle. Book excerpt: This conference volume discusses the findings of the iCAB 2023 conference that took place in Johannesburg, South Africa. The University of Johannesburg (UJ School of Accounting and Johannesburg Business School) in collaboration with Alcorn State University (USA), Salem State University (USA) and Universiti Teknologi Mara (Malaysia) hosted the iCAB 2023 conference with the aim to bring together researchers from different Accounting and Business Management fields to share ideas and discuss how new disruptive technological developments are impacting the field of accounting. The conference was sponsored by the Association of International Certified Professional Accountants AICPA & CIMA.
Download or read book Handbook of Research on the Significance of Forensic Accounting Techniques in Corporate Governance written by Kamwani, Suleman Sherali and published by IGI Global. This book was released on 2022-02-25 with total page 417 pages. Available in PDF, EPUB and Kindle. Book excerpt: The financial community has undergone a realization of the failure of corporate communication required for forensic professionals to expose structural weaknesses within businesses. Many organizations and businesses within the financial community have flawed internal controls, poor corporate governance, and fraudulent financial statements. It is vital to develop forensic accounting techniques to reduce external auditor deficiencies in fraud detection and their implications and enhance corporate efficiency in fraud detection. The Handbook of Research on the Significance of Forensic Accounting Techniques in Corporate Governance discusses forensic accounting techniques and how forensic accountants add value while investigating claims and fraud. It further highlights the benefits of forensic accounting audits for corporate benefits and evidence acceptability. Covering topics such as credit card fraud, blockchain technology, and developing countries, this book is an excellent resource for accounting professionals, external auditors, students and faculty of higher education, auditors, researchers, and academicians.
Download or read book People Planet and Profit written by Samuel O. Idowu and published by Routledge. This book was released on 2016-05-13 with total page 326 pages. Available in PDF, EPUB and Kindle. Book excerpt: It is no longer the case that it’s only society which benefits from CSR actions. A corporation actually helps itself when operating sustainably and does well because of its triple bottom line actions. The editors of People, Planet and Profit believe that whilst Corporate Social Responsibility is by now a familiar concept to academics or practitioners, insufficient attention has been paid to the end product of CSR in practice, which they define in terms of social and economic developmental effect. The contributions in this edited volume explain the developmental aspect of CSR from a conceptual perspective and provide empirical evidence of the impact of CSR delivery on stakeholders in different corners of the World. The emphasis is on what corporations take from and give back to their stakeholders whilst trying to behave in a corporately responsible fashion. Stakeholders, including employees, customers, host communities, governments and NGOs have diverse interests and expectations of CSR. This gives rise to questions about whether the activities corporations support are the ones today’s stakeholders need; whether the CSR programmes being delivered are adequate; and about the relationship between the corporations’ view of what constitutes CSR and that of the supposed beneficiaries. This book offers thoughtful answers to these questions and assesses the outcomes of corporate activities both in developed and developing countries and regions, in terms of economic progress and social and political advancement.
