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Academic literature on the topic 'Association of National Accountants of Nigeria'

Author: Grafiati
Published: 24 February 2023

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Journal articles on the topic "Association of National Accountants of Nigeria"

1

Atoyebi, Taibat A., Murtala A. O. Mustafa, and Moruf A. Mobolaji. "An Assessment of Ethical Sensitivity of Professional Accountants in Nigeria." Business and Management Studies 4, no. 1 (February 28, 2018): 96. http://dx.doi.org/10.11114/bms.v4i1.3019.

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This study assessed the ethical sensitivity of Professional accountants in Nigeria with particular reference to members of The Institute of Chartered Accountants of Nigeria (ICAN) and the Association of National Accountants of Nigeria (ANAN). Professional Commitment, Organizational Commitment, Idealistic and Relativist ethical orientations and their effects on ethical sensitivity of the professional accountants were examined. The descriptive research design was adopted while data were collected through the Accountants’ Ethical Sensitivity Scale Questionnaire (AESS) questionnaire administered to 250 professional accountants. Descriptive statistics and regression analysis were used to analyse the collected data. The results revealed that there exists an insignificant negative relationship between professional commitment and professional accountants’ ethical sensitivity while idealistic ethical orientation has a significant negative relationship with professional accountants’ ethical sensitivity. However, relativist ethical orientations and organizational commitment have a significant positive effect on professional accountants’ ethical sensitivity.
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Diepiriye, Davies Stanley. "International Financial Reporting Standards and Value Relevance of Accounting Information: A Mult-Institutional Perspectives from Nigeria Quoted Firms." International Journal of Accounting & Finance Review 2, no. 2 (June 8, 2018): 1–14. http://dx.doi.org/10.46281/ijafr.v2i2.25.

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This study examined the effect of International Financial Reporting Standards on value relevance of accounting information of quoted firms in Nigeria. The objective is to examine if International Financial Reporting Standards affect value relevance of accounting information. The study focus on the commercial banks, manufacturing firms, insurance, government agencies and the oil and gas firms, questionnaires were structured and administered to accountants and finance managers. The data analyses adopted was the simple percentages and correlation coefficient. The results found a coefficient of 85.1 %, R2 and adjusted R2 of 60.3% and 51.4 %. We conclude that there is significant relationship between International Financial Reporting Standard and value relevance of accounting information of quoted firms in Nigeria. We therefore recommend full compliance to the International Financial Reporting Standard, audit firms should adopt fully the International Financial Reporting Standard and Nigerian accounting bodies such as Institute of Chartered Accountants of Nigeria and Association of National Accountants of Nigeria should endeavor to encourage the auditing firms on the relevance of adopting International Financial Reporting Standard.
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Maduka, Ifeoma Kate Nonyelum, Lateef Olamide Mustapha, and Blessing Ogechi Ajunwa. "Global Ethical Consideration and Accounting Practices in Nigeria." European Journal of Accounting, Auditing and Finance Research 10, no. 9 (August 15, 2022): 36–57. http://dx.doi.org/10.37745/ejaafr.2013/vol10n93657.

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The poor culture of accounting practices in Nigeria, as well as manipulation of financial statements have attracted the attention of scholars’ overtime to question the role of global ethics on accounting practices in Nigeria. In view of this, the main objective of this study dealt on the conceptual review of global ethical consideration and accounting practices in Nigeria. The study employed a review of literature by past researchers on the discourse. In conclusion, the study found that in Nigeria the culture of accounting promotes creative accounting practices, income smoothing and window dressing. Based on the findings, the study recommended that culture should be given adequate consideration in enforcement of global ethical rules and regulation among practicing accountants in Nigeria. Furthermore, professional bodies like Institute of Chartered Accountants of Nigeria ICAN, Association of National Accountants of Nigeria and financial reporting council of Nigeria. Should work in concensus in order to comply effectively with IFRS and global ethical rules and regulations.
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Yakubu, Aminu, Amos Raphael Medugu, Aminu Yakubu, Ruth Livinus, and Sani Adamu Nidiya. "Forensic Accounting: A Means to Fraud Control in Nigerian Economy." IJRDO - Journal of Business Management 8, no. 12 (December 27, 2022): 40–49. http://dx.doi.org/10.53555/bm.v8i12.5327.

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With an upsurge in financial accounting fraud in the global economy, forensic accounting has become an emerging topic of great importance for academic, research and industries. The objective of the study is to examine forensic accounting as a rout to financial fraud control in Nigeria. Specifically, the study examined if there is significant agreement amongst stakeholders on the effectiveness of forensic accounting in financial fraud control, financial reporting and internal control quality. The survey design was used in the study with a sample size of 45 consisting of accountants, management staffs, practicing auditors and shareholders. The simple random technique was utilized in selecting the sample size, while the binomial test was employed in the data analysis. The findings of the study indicate that there is significant agreement amongst stakeholders on the effectiveness of forensic accounting in fraud control, financial reporting and internal control quality. In line with the above findings, we recommend that the Institute of Chartered Accountants of Nigeria, Association of National Accountants of Nigeria and the National Universities Commission should encourage formalization and specialization in the field of forensic accounting. In addition, the government should stimulate interest in forensic accounting for monitoring and investigation of suspected corruption cases.
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Ugo, Chibuike Camillus. "Corporate Governance and Earnings Quality of Selected Manufacturing Companies in Nigeria." British Journal of Management and Marketing Studies 5, no. 2 (August 23, 2022): 61–72. http://dx.doi.org/10.52589/ajafr-scxbc3rt.

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The need to improve on earnings quality is a problem that corporate regulators strive to resolve through the establishment of various mechanisms. This study investigated the relationship between corporate governance and earnings quality of selected manufacturing companies in Nigeria. Specifically, the study examined the relationship between board of directors’ independence, internal audit quality, auditor independence and accrual quality value relevance of selected manufacturing companies in Nigeria. The ex-post facto research design was utilized while 65 selected manufacturing firms between 2008 to 2017 were used as the population. The published fact-books of companies were obtained from the Nigeria Stock Exchange. The entire 65 companies were used as the sample size for the study. The Ordinary Least Square method of regression analysis was employed to test the hypotheses through E-view 10 version software. The results revealed a positive and insignificant relationship between board of directors’ independence and accrual quality of selected manufacturing companies in Nigeria, and a positive and significant relationship between internal audit quality and accrual quality of selected manufacturing companies in Nigeria. Finally, the study revealed a positive and insignificant relationship between auditor independence and accrual quality of selected manufacturing companies in Nigeria. The study recommended that investors and managers of selected manufacturing companies that are viewed to be founded on company statute should never rely solely on the existence of non-executive board of directors to monitor and improve the quality of accruals, since in real life it may be near impossible to find board of directors that are truly “independent”. Also, company auditors saddled with the responsibility of the “policeman” and reviewing corporate financial records should collaborate with other corporate regulatory bodies, such as Financial Reporting Council of Nigeria and Security and Exchange Commission, to ensure that internal audit functions become legally independent and driven for improvement in accrual quality. Finally, professional accounting bodies in Nigeria such as Institute of Chartered Accountants of Nigeria (ICAN) and Association of National Accountants of Nigeria (ANAN), whose members belong to the big 4 audit firms in Nigeria, should advice corporate bodies in Nigeria to train and retrain their accounting staff, so as to place more reliance on them rather than on the external accounting firms. This is because the auditor independence which is related to the external environment cannot alone guarantee quality in reported accruals.
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Miranti, Paul J. "Associationalism, Statism, and Professional Regulation: Public Accountants and the Reform of the Financial Markets, 1896-1940." Business History Review 60, no. 3 (1986): 438–68. http://dx.doi.org/10.2307/3115885.

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In this article Projessor Miranti contrasts the differing reactions of leaders in the public accounting profession to the structure of national economic regulation that emerged in America during the first decades of the twentieth century. Specifically, he focuses on the actions taken by two national professional organizations, the American Association of Public Accountants and its successor, the American Institute of Accountants, at two important junctures in the history of financial reform: the establishment of the Federal Reserve Board and the Federal Trade Commission and the organization of the Securities and Exchange Commission. In assessing these experiences, his article concentrates on identifying the changing circumstances and political contexts that gave rise first to an associationalist response and then to a statist response to the problem of ordering the nation's financial markets.
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Coppage, Richard E., and Sidney Baxendale. "Objectivity: A Redundant Dimension Of The Management Accountants Code Of Ethics." Journal of Applied Business Research (JABR) 8, no. 1 (October 18, 2011): 45. http://dx.doi.org/10.19030/jabr.v8i1.6182.

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A Hallmark of any profession is the presence of a Code of Ethics which can be defined and defended The National Association of Accountants Code of Ethics sets standards for practicing management accountants and students aspiring to become management accountants. This study empirically evaluated the content validity of the current code of ethics. Using Flanagans Critical Incident Technique, interviews were held with 25 Certified Management Accountants from major corporations. The data from the interviews were assembled into a mail questionnaire. Based on responses to the questionnaire, six ethical categories and 191 specific behavior describing the categories were identified and validated. The results provide empirical support for the current code of ethics, with the exception of the Objectivity category. There was a lack of consensus regarding behaviors to be classified to the Objectivity category. The results indicate that the Objectivity standards of the current code are obscure and tend to repeat the Integrity standards. Such results raise the question Are the Objectivity standards of the current code of ethics necessary?
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Tipgoes, Manual A., and James P. Trebby. "Job-Related Stresses And Strains In Management Accounting." Journal of Applied Business Research (JABR) 3, no. 3 (October 31, 2011): 8. http://dx.doi.org/10.19030/jabr.v3i3.6510.

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This paper reports the results of a questionnaire study of National Association of Accountants members regarding the overall amount of stress and strain among management accounting practitioners. The findings of the questionnaire study indicate that job-related stresses and strains in the management accounting area of the profession are moderate. The paper concludes by discussing ways in which management can identify and correct organizational causes which appear to be major sources of stress and strain.
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Barney, Doug, Daniel Tschopp, and Steve Wells. "CMA Exam Review Courses." International Journal of Accounting and Financial Reporting 2, no. 1 (January 15, 2012): 160. http://dx.doi.org/10.5296/ijafr.v2i1.1562.

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The National Association of Accountants, later renamed theInstitute of Management Accountants (IMA), started the Certified Management Accountant (CMA) certification program in 1972. Since then the number of candidates seeking the CMA certificationhas grown, most notably in the last several years. This growth is fueled by several factors, including:The IMA has expanded the base of prospective candidates by easing the international application process.Surveys repeatedly show that CMAs earn significantly more than their counterparts without CMAs, thus enticing more accountants to seek the CMA certification.The redesigned CMA exam identifies and tests competence on practical business topics, thus emphasizing the applicability of CMA knowledge.Recognition and acceptance of the CMA by the business community has grown dramatically in the last 40 years. CMA candidates have a number of exam preparation options, includingseveral CMA review course providers. (called Providers hereafter in this article.) This article is intended to be informative for those individuals seeking the CMA certification and wishing to prepare for the exam with a review course. With the change in CMA exam format, a reexamination of Providers is certainly relevant, especially in light of the approaching 40 year anniversary of the CMA.
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10

Kulish, A. M., and Y. M. Ragulina. "INTERNATIONAL STANDARDS OF STATE FINANCIAL CONTROL." Legal horizons, no. 18 (2019): 123–27. http://dx.doi.org/10.21272/legalhorizons.2019.i18.p123.

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In this work, the authors have examined the concept of “standards” and “standardization” relating to public finance and public financial control. It was recognized that national financial systems activities should be based on generally accepted international standards in order to enhance professionalism and efficiency. Attention was paid to the peculiarities of national standards of the United States of America and European Union countries, in particular the United Kingdom of Great Britain, Lithuania, Georgia. As part of the analysis of the Association Agreement on Public Internal Financial Control, it was determined that cooperation between Ukraine and the European Union, the European Atomic Energy Community, and their Member States takes place through harmonization with the following international standards: the Institute of Internal Auditors (EA IIA), The International Federation of Accountants (IFAC) and International Organisation of Supreme Audit Institutions (INTOSAI). Much attention was paid to the concept of public internal financial control developed by the European Commission to provide a viable model capable of assisting national governments in revising internal controls in the field of finance and modernizing them in accordance with international standards and best practice in countries- members of the European Union. The scope of the aforementioned concept, its essence, its main elements, and features was determined. The standards of the international organization INTOSAI were analyzed, containing the guiding principles of the audit activity, the peculiarities of their implementation and direction; the activities of the International Professional Association of Internal Auditors EC IIA (European Confederation of Institutes of Internal Auditing); standards developed by the International Federation of Accountants (IFAC); the activities of the Committee of Sponsoring Organizations of the Treadway Commission COSO. In addition, the article identified the essential elements of an efficient and effective internal financial control system. Keywords: standardization, state financial control, international standards.
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Books on the topic "Association of National Accountants of Nigeria"

1

Faruk, Usman. The struggle of the National Association for the creation of more states. Zaria: Northern Nigerian Pub. Co., 1992.

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2

Jones, T. W. Investment appraisal in the National Health Service: The Chartered Association of Certified Accountants' Guidance Manual for General Managers. London: Certified Accountant Publications for the Chartered Association of Certified Accountants, 1985.

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Nigerian Association of Teachers of Arabic and Islamic Studies. Conference. Islam and democracy in Nigeria: Proceedings of the 20th national conference of the Nigeria Association of Teachers of Arabic and Islamic Studies (NATAIS). Edited by Muhibbu-Din M. A. [Ibadan]: Nigeria Association of Teachers of Arabic and Islamic Studies (NATAIS), 2004.

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Onyewuenyi, Innocent C. History of the formation of Nigerian Diocesan Priests Federation (ANIM) and Nigeria Catholic Diocesan Priests Association (National). Owerri, Nigeria: Assumpta Press, 2003.

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Counselling Association of Nigeria. National Conference. The universality of guidance services: Proceedings of the 18th National Annual Conference of the Counselling Association of Nigeria (CASSON). Edited by Kolo Ibrahim A and Kolo Festus D. Kano [Nigeria]: The Association, 1995.

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American Bar Association. Division of Professional Education., American Bar Association. Section of Taxation., and American Institute of Certified Public Accountants., eds. American Bar Association Division for Professional Education presents the Second National Institute on Criminal Tax Fraud: A workshop for attorneys and accountants. Chicago, Ill: American Bar Association Division of Professional Education, 1994.

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Environment and Behaviour Association of Nigeria. National Conference. Environmental challenges in the Third World: Proceedings of the First National Conference of the Environment and Behaviour Association of Nigeria. Lagos: The Association, 1996.

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Farm Management Association of Nigeria. National Conference. Farm management for improving food production in Nigeria: Proceedings of the inaugural meeting and 1st National Conference of the Farm Management Association of Nigeria, August 6th-7th, 1984. Lagos: Courtesy of Canadian High Commission, 1985.

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Nigerian Association of Teachers of Technoloy. Consolidatin the gains of technoloy education for National Development in Nigeria: Nigerian Association of Teachers of Technology (NATT) 19th annual Conference. Kwara, Nigeria?: Nigerian Association of Teachers of Technology, 2006.

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Forestry Association of Nigeria. Conference. Forestry and national development: Proceedings of the 27th Annual Conference of the Forestry Association of Nigeria held in Abuja, FCT, 17th-21st September, 2001. [Ibadan, Nigeria]: Forestry Association of Nigeria, 2001.

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Book chapters on the topic "Association of National Accountants of Nigeria"

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Ukwueze, Ezebuilo R., Henry T. Asogwa, Onyinye M. David-Wayas, Chisom Emecheta, and Johnson E. Nchege. "How Does Microfinance Empower Women in Nigeria?" In Advances in Finance, Accounting, and Economics, 1–22. IGI Global, 2019. http://dx.doi.org/10.4018/978-1-5225-5240-6.ch001.

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That microfinance institutions empower women has become a heated debate at both theoretical and empirical economics. A large proportion of women in developing countries are characterized by segregation, relegation, poverty, vulnerability; majority of them engaged in agriculture and related economic activities, while a few others have menial jobs. The objective of this chapter is to determine how microfinance has empowered women in Nigeria. It employed propensity score matching and logit model to estimate the effect of microfinance on women empowerment and welfare. The results show that age of women, education, belonging to saving association, and operating an account are the determinants of women empowerment and welfare as they access finance from the microfinance banks. It was also observed that there is disparity among women who have access to liquidity. It is recommended that more microfinance banks be cited in the rural sector where the majority of the poor reside, policies like low interest rates, national awareness, and incentives for more women to access micro-credits.
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"Walter C. Burnham, "A Simplified Income Statement for Employee Use," National Association of Cost Accountants Bulletin, (July 15, 1949), pp.1325-1335." In Financial Reporting to Employees (RLE Accounting), 104–9. Routledge, 2013. http://dx.doi.org/10.4324/9781315870939-16.

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Ayanlade, Oluwatoyin S., David O. Baloye, Margaret O. Jegede, and Ayansina Ayanlade. "A Geo-Informatics Technique for the Management of Meningitis Epidemic Distributions in Northern Nigeria." In Geospatial Intelligence, 488–501. IGI Global, 2019. http://dx.doi.org/10.4018/978-1-5225-8054-6.ch023.

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This study aims at examining and mapping the spatiotemporal distribution of meningitis epidemic, in relation to climate variability, using GIS and Remote Sensing techniques. Using the northern part of Nigeria as a case study, data on meningitis epidemic were obtained from the archive of National Bureau of Statistics, Nigeria for the periods between 1998 and 2013. The data were updated with collection from Nigeria Demographic and Health Survey (NDHS). Also, Nigerian Ministry of Health has compiled consistent statistics on meningitis incidence for the periods. A meningitis distribution map was derived from an environmentally-driven form of predicted probability of epidemic experience as it is in International Research Institute for Climate and Society (IRI) Database. The results showed that Meningitis Epidemic is very high during months with low rainfall. Thus, seasonality of rainfall and temperature are important determinants of Meningitis Epidemic incidence in the Northern part of Nigeria. Therefore, it can be confirmed, as cited in some literatures, that the distribution of the epidemics has a strong association with the environment, especially climate variability. Although meningitis surveillance systems in Nigeria have improved, they still fall short of the sensitivity required to demonstrate incidence changes in vaccinated and non-vaccinated cohorts and complementary approaches may be needed to demonstrate the impact of the vaccines. There is however, a need for a new technology and innovation like an integrated GIS, and other environmental modeling system, to allow health practitioners as well as policy makers, for better management, productivity and profitability.
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"and applied it without any official approval. The application of the plan allowed users to discover its weaknesses, and the experience they gained was valuable for the 1946 accounting normalization committee. The Plan o f the National Committee o f French Organization The National Committee of French Organization (CNOF) was an association of individuals from various professions who were interested in the organization of work in general. In 1928, Gabriel Faure, who in fact had been the first author to offer a modern decimal accounting chart in 1909, formed the CNOFs accounting section, whose major concern was normalizing the balance sheet. In July 1942, the CNOFs accounting section was invited by the CNOF council to study the plan prepared by the 1941 Account­ ing Plan Committee. Upon examination, the 1942 Plan was found to be too complex and technically difficult to apply to the large industrial companies for which it had been primarily conceived. Its classification was believed to be too empirical, without reflect­ ing any particular order or method. To make a positive contribu­ tion to the advancement of accounting, the accounting section then devoted its efforts to the rationalization of current French practice; by 1944, the section had published a rational plan for the organization of accounts. Eminent French accountants partici­ pated in the deliberations of the section: Gamier, Brunet, Anthonioz, Demonet, Fourastie and others, all of whom later helped in the drafting of the 1947 Plan, carrying over ideas that they had applied in the CNOF Plan. The objectives set by the authors of the rational plan were the classification, codification and articulation of accounts. No defini­ tions were provided in their plan, since the authors believed that there were enough excellent definitions in current practice. Nor was there any new method given for computing product costs. The plan provided a structure for making and registering the desired computations, but confined them to a particular set of accounts. Their correspondence with, and complete independence from, fi­ nancial accounting were ensured by the use of contra-accounts (imputation accounts). Any cost accounting method could be used in conjunction with the plan. The CNOFs Rational Plan. The proposed plan presented three double-entry systems, each containing two ordres. Each ordre clas­ sified events or accounting elements from a different perspective. The summation of all the accounts of any ordre provided the re-286." In Accounting in France (RLE Accounting), 342. Routledge, 2014. http://dx.doi.org/10.4324/9781315871042-43.

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