scholarly journals Corporate Governance Research Opportunities in Nigeria: A National Development Issue

2019 ◽  
Vol 87 ◽  
pp. 13-22
Author(s):  
Rosemary O. Obasi
Keyword(s):  
Corporate Governance ◽  
Financial Reporting ◽  
National Development ◽  
Relevant Information ◽  
Policy Makers ◽  
Research Opportunities ◽  
For Profit ◽  
Research Areas ◽  
Not For Profit ◽  
Research Questions

This paper presents a number of research opportunities in corporate governance in Nigeria. Corporate governance has come along with changes in Nigeria regulatory framework for financial reporting and corporate governance code during the recent years. The researcher identified some important areas where research can help advance our knowledge and provide relevant information for policy makers. These research areas include audit firm governance, corporate level of compliance on corporate governance; Public sector code of governance; adoption of Not-for-profit governance code by such organisations in Nigeria. The research questions that were raised are of global interest, but the Nigeria environment provides some distinctive natural experimental settings to address these questions.

“Research Opportunities in Auditing in the EU,” Revisited

2012 ◽  
Vol 31 (1) ◽  
pp. 115-126 ◽  
Author(s):  
Steven Maijoor ◽  
Ann Vanstraelen
Keyword(s):  
Financial Reporting ◽  
Audit Quality ◽  
Relevant Information ◽  
Policy Makers ◽  
Audit Firm ◽  
Research Opportunities ◽  
Research Areas ◽  
Relevant Today ◽  
Research Questions ◽  
The Eu

SUMMARY This article presents a number of research opportunities in auditing in the EU that have come along with changes in the EU regulatory framework for financial reporting and auditing during the past decade. In doing so, we build on Schilder (1996), who raised a number of key research questions, and conclude that some of those questions remain unanswered and are still relevant today. At the same time, new opportunities arise in the changed EU landscape. We identify some important areas where research can help advance our knowledge and provide relevant information for policy makers. These research areas include: public oversight, audit market concentration, audit quality, audit firm ownership structures, audit firm operating structures, audit firm governance, and auditor liability. The research questions that we raise are of global interest, but the EU market provides some unique natural experimental settings to address these questions.

THE INCEPTION AND EVOLUTION OF FINANCIAL REPORTING IN THE PROTESTANT EPISCOPAL CHURCH IN THE UNITED STATES OF AMERICA

1986 ◽  
Vol 13 (2) ◽  
pp. 55-63 ◽  
Author(s):  
G. A. Swanson ◽  
John C. Gardner
Keyword(s):  
United States ◽  
Financial Reporting ◽  
United States Of America ◽  
The United States ◽  
Episcopal Church ◽  
For Profit ◽  
Not For Profit ◽  
The Church

This research documents the emergence of accounting procedures and concepts in a centrally controlled not-for-profit organization during a period of change and consolidation. The evolution of accounting as prescribed by the General Canons is identified and its implementation throughout the church conferences is examined.

scholarly journals Corporate governance applicability and theories within not-for-profit sport management

2012 ◽  
Vol 9 (2) ◽  
pp. 335-342 ◽  
Author(s):  
Ian O’Boyle
Keyword(s):  
Corporate Governance ◽  
Best Practice ◽  
Sport Management ◽  
Business Environment ◽  
Non Profit ◽  
For Profit ◽  
Not For Profit ◽  
Practice Approach ◽  
Sport Organisation

This paper examines the role of corporate governance in non-profit sport organisations. Governance within the traditional business environment is a crucial issue for the ultimate success or failures of an entity. This study analyses if the structures and systems of governance within traditional business can be transferred to a sport organisation. The various governance theories are examined to assess their applicability within a sport organisation and the role of the board is also analyzed within the study. Finally, this paper examines areas of conflict which may arise relating to governance and concludes by offering a best practice approach to this integral issue within any modern sport organisation.

scholarly journals EMPIRICAL INVESTIGATION OF TAX COMPLIANCE DETERMINANTS IN KATSINA STATE, NIGERIA

2020 ◽  
pp. 247-268
Author(s):  
Sani Rabiu ◽  
Daud Mustafa
Keyword(s):  
Peer Influence ◽  
National Development ◽  
Tax Compliance ◽  
Primary Source ◽  
Probit Model ◽  
Relevant Information ◽  
Policy Formulation ◽  
Policy Makers ◽  
Tax Rate ◽  
Multinomial Probit Model

Tax compliance is determined by many factors, which are categorized into social, economic, institutional, demographic and individual factors. In this regard, the main objective of this study is to empirically evaluate and understand tax compliance determinants usingdata generated from agro-allied industries in some selected local government areas of Katsina state, Nigeria. As such, primary source of data was employed through the use of structured questionnaire to collect relevant information from all the 133 agro-allied industries in the study area and multinomial probit model was adopted for estimation. Basically, the findings from this study indicate that tax rate, level of income, perception on government spending, change in government policy, simplicity of tax system and efficiency of the tax authority are significant determinants of tax compliance among agro-allied industries in the study area; whereas perception on equity and peer influence are insignificant determinants. In this connection therefore, the study recommends that government should ensure efficient allocation of public funds, in order to fiscally motivate taxpayers to develop compliance attitude. Also, policy formulation and implementation should physically be centered towards improving the quality of life of citizens, so as to improve taxpayers’ belief in policy makers thereby increasing the level of compliance. And finally, the tax authorities should be transparent and accountable in tax collection, which may result to positive compliance as well as increase in tax revenue yield for national development.

scholarly journals Effective Internal Controls for Not-For Profit Entities

2020 ◽  
pp. 47-58
Author(s):  
Achraf Seyam, CPA ◽  
Barry Copper, CPA
Keyword(s):  
Financial Reporting ◽  
Internal Control ◽  
Continuous Monitoring ◽  
Internal Controls ◽  
Professional Services ◽  
Non Profit ◽  
The Public ◽  
For Profit ◽  
Not For Profit ◽  
Non Profit Organizations

The importance of internal control is clear. Effective internal control makes sure non-profit organizations to carried out their mission and objectives, such as proper use of funds and provide professional services to the public without any risk of fraud and mismanagement or breach of ethics. Through continuous monitoring of non-profit’s performance and activities, internal controls dispose of the behaviors of non-profit organizations with their objectives. Internal controls also engaged in good management and make sure to provide appropriate financial reporting by providing accurate and complete reports to the management in a timely manner and make sure the sources are correctly allocated. Internal control is also the tool to safeguard assets that make sure the organizations physical and intangible assets are protected from fraud, misused, and error. Internal control is not only able to deter and detect fraud and error but also is able to reduce the chance to risks.

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