AUDITING EXPECTATION GAP: NIGERIAN PERSPECTIVE Abstract The audit expectation gap is critical to the auditing profession because the greater the unfulfilled expectation from the public‚ the lower the credibility earning potential and prestige associated with the work of auditors. The study examined the level and nature of expectation gap (performance gap) between auditors and users of financial statements. It sought to establish whether audit expectation gap exists in Nigeria and the perception
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THE TWO GAP MODEL AND THE NIGERIAN ECONOMY. - BRIDGING THE GAPs WITH FOREIGN DIRECT INVESTMENT. . By Bakare Aremu‚ Tunde Abubakar Department of Economics ‚ university of lagos‚ akoka‚ yaba ‚lagos And Bashorun‚ oladipo titilayo Department of Finance ‚ university of lagos‚ akoka‚ yaba ‚lagos ABSTRACT Holis Chenery (2005) proposed existence of 2-gaps in LDCs in his TWO GAP MODEL. This research work sought to unveil the existence of the gaps in the Nigeria economy. We realized that domestic
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I’m sharing this because it is thought-provoking. I wish you could forward it to every youth known to you‚ so they can have a piece of it. And let the sleeping giants rise. "My Dear Nigerian Youths"‚ by Prof. Isa. I am very angry and that is why I am addressing you. You are the source of my anger and I want to vent my spleen- maybe not at you directly- but at the arrogance of your ignorance. You sit in front of a computer and rant all day through social media but with every click‚ you make money
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livewire of Nigerian economy‚ Nigeria being an agrarian nation can’t de-emphasize the importance of agriculture not only to her economy but also to general well being of the populace. The basic importance of agriculture in Nigeria include but not restricted to provision of food for all‚ provides employment for about 70% of the populace‚ source of family and national income‚ generate savings both external and internal revenue among others. Agriculture which was the livewire of Nigerian economy
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Corporate Governance regime in the UK As a result of the banking crisis‚ a review of the corporate governance regime in the UK was carried out by the Financial Reporting Council (FRC). The review resulted in two principal changes to the regime. Following a review of the Combined Code on Corporate Governance‚ the FRC issued a new edition of the Code- the “UK Corporate Governance Code”. The UK Corporate Governance Code applies for accounting periods beginning on or after 29 June 2010 and is the key
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Impact of Corporate Governance on the Performance of Nigerian Deposit Money Banks Okereke EJ & Abu S University of Port Harcourt‚ Rivers State‚ Nigeria Imo State University Owerri Anyanwu GI Abstract Key Words Corporate Governance Index Deposit Money Banks Bank Performance Index Information Disclosure This study examined the relationship between corporate governance practices in Nigerian Deposit Money Banks (DMBs) vis-à-vis their financial performances (2002-06). To accomplish this‚ data
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URBAN GREEN OPENSPACE MANAGEMENT BASED ON GOOD GOVERNANCE IN JAKARTA CITY‚ INDONESIA Rustam Hakim Department of Architecture‚ Faculty of Built Environment Universiti Teknologi Malaysia – Malaysia. Email : rustam@trisakti.ac.id Moch Sarofil Abu Bakar Department of Landscape Architecture‚ Faculty of Built Environment Universiti Teknologi Malaysia – Malaysia. Email : b-sarofil@utm.my Foziah bt. Johar Department of Urban and Regional Planning‚ Faculty of Built Environment Universiti
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THE HERSHEY COMPANY The scope of this paper is to analyze the kind of agency problems that emerges between The Hershey Company and their stakeholders and shareholders. To answer this‚ a review of the company`s board structure and ownership structure was made. Thereafter two specific situations that has occurred in recent times was used as case examples to enlighten the agency problems suggested to emerge by the corporate structure. Ownership Structure Whinston and Segal defines ownership as
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CLIMATE CHANGE AND CORPORATE GOVERNANCE [pic] BY SHIRLENE KOLA-BANKOLE 03005093 CLIMATE CHANGE AND CORPORATE GOVERNANCE “We believe Climate Change is one of the most significant environmental challenges of the 21st century... voluntary action alone cannot solve the problem.” Henry Paulson‚ CHAIRMAN‚ GOLDMAN SACHS INTRODUCTION Environmental challenges‚ particularly climate change are something we all have to think about. Politicians from David Cameron to Gordon
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* * THE ROLE OF GOVERNANCE IN LOCAL DEVELOPMENT * * * * * * * * * * * Instructor - Kidanemariam Menghistu Sebhat * 25th March 2013. THE ROLE OF GOVERNANCE IN LOCAL DEVELOPMENT Introduction: Since the end of the 1980s the issue of good governance has dominated the international discussion about development and international assistance to developing countries. It has been argued that good governance is an essential precondition
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