Relevant bibliographies by topics / Institute of Chartered Accountant of Nigeria

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Academic literature on the topic 'Institute of Chartered Accountant of Nigeria'

Author: Grafiati
Published: 5 June 2025
Last updated: 15 July 2025

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Journal articles on the topic "Institute of Chartered Accountant of Nigeria"

1

Adeosun, Omoniyi Alabi. "Marketing of Accountancy Services in Nigeria: The Institutional Constraints." European Journal of Business and Management Research 7, no. 4 (2022): 309–12. http://dx.doi.org/10.24018/ejbmr.2022.7.4.1580.

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This paper examined the institutional constraints in the marketing accountancy services in Nigeria. It was established that accountancy services are many, and they include services provided by accountants other than statutory audit. In view of the fact that providers of these services are professionally qualified accountants, there must be some competition among them, leading to intense marketing activities. However, this paper found that professional bodies, in particular, Institute of Chartered Accountants of Nigeria (ICAN) have developed stringent guidelines, rules, and professional ethical standards that seriously curtail marketing activities of product (service) development, and service distribution, pricing, and promotional activities among accountants in Nigeria.
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2

IBIRONKE, Adekunle Emmanuel, Omoniyi Gbolabo OKUDERO, Ebenezer Adefisayo ADERIBIGBE, and Tolulope Al-Janat JOKOSANYA. "EMPLOYEE SILENCE AND ORGANISATION PERFORMANCE: THE RELATIONSHIP." International Journal of Recent Research in Commerce Economics and Management 9, no. 4 (2022): 119–27. https://doi.org/10.5281/zenodo.7351320.

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<strong>Abstract:</strong> The study investigated the relationship between employee silence and organisation performance in Nigeria with particular reference to the Institute of Chartered Accountant of Nigeria. The study adopted survey research design and use the primary source of data collection. Data were collected from 100 employees of ICAN out of which 86 valid responses were used for the study analysis. Two research questions and hypotheses were raised in line with the study objectives. Data was analyzed using Pearson Product Moment Correlation analysis at 0.05 level of significance. The results of the two hypotheses tested in the study confirmed that employees&rsquo; silence is significantly related to organisation performance. The study therefore concluded that employees in Nigeria work organisations prefer to keep quiet as a result of communication system and leadership style which in turn exert significant effect on performance. Therefore, it was recommended that management should trust that employees also care about what is best for the organisation and put in place policies on how management should treat employee&rsquo;s opinions to reduce fear that may have arise due to employees being victimized. <strong>Keywords</strong><strong>:</strong> Employee Silence, organisation performance, communication system, leadership style, Institute of Chartered Accountant of Nigeria. <strong>Title:</strong> EMPLOYEE SILENCE AND ORGANISATION PERFORMANCE: THE RELATIONSHIP <strong>Author:</strong> IBIRONKE, Adekunle Emmanuel, OKUDERO, Omoniyi, Gbolabo, ADERIBIGBE, Ebenezer, Adefisayo, JOKOSANYA, Tolulope Al-Janat <strong>International Journal of Recent Research in Commerce Economics and Management (IJRRCEM)</strong> <strong>ISSN 2349-7807</strong> <strong>Vol. 9, Issue 4, October 2022 - December 2022</strong> <strong>Page No: 119-127</strong> <strong>Paper Publications&nbsp; </strong> <strong>Website: www.paperpublications.org</strong> <strong>Published Date: 23-November-2022</strong> <strong>DOI: https://doi.org/10.5281/zenodo.7351320</strong> <strong>Paper Download Link (Source)</strong> <strong>https://www.paperpublications.org/upload/book/EMPLOYEE%20SILENCE%20AND%20ORGANISATION-23112022-4.pdf</strong>
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3

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 (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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4

ADEDOYIN, Oluseye Omoniyi, and Folajimi Festus ADEGBIE. "The Birth of Professional Accounting Organizations and the Influence on the Transformation of Accounting Practices in Nigeria." International Journal of Research and Innovation in Social Science VIII, no. VI (2024): 1161–76. http://dx.doi.org/10.47772/ijriss.2024.806088.

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This article examined the influence of the establishment and development of professional accounting organizations (PAO) on the evolution of accounting practices in Nigeria. The study examined the various roles played by prominent institutions such as the Institute of Chartered Accountants of Nigeria (ICAN), the Association of National Accountants of Nigeria (ANAN), and the Chartered Institute of Taxation of Nigeria (CITN) in shaping, regulating, and advancing the accounting profession in the country. The objective of the study is to examine the role of professional accounting organisations in Nigeria in leading the transformation of accounting practices. The study was conducted through desk-based research, utilizing a content analysis approach to examine applicable scholarly papers and official statements made by regulators, as well as global and national accounting organizations. The study found that there exist the collaborative efforts of ICAN and ANAN in establishing accounting education standards in Nigeria, despite the supposed disagreement between the two organisations. The study also identified how accounting organisations have contributed to the achievement of sustainable development goals (SDG) by facilitating the management of economic entities, analysing the environmental impact of costs and benefits, promoting the adoption of innovative practices, and formulating policies to mitigate environmental damage. The study concludes that though there are imprints of these organisations on accounting practice in Nigeria, the transformative journey of professional accounting organizations in Nigeria unfolds as a dynamic narrative that encompasses historical context, regulatory changes, educational requirements, and future-oriented strategies for sustaining and enhancing the impact of the accounting profession in the country. The study recommended the need for these professional organizations to upscale their ability to adjust to technology advancements, champion global integration, allocate resources towards education and upscaling of members skills, and strengthen ethical behaviour.
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5

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 (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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6

Zibaghafa, Sunday, and Mathew Okpolosa. "International Public Sector Accounting Standards Adoption and Challenges of Implementation in Nigeria." European Journal of Accounting, Auditing and Finance Research 12, no. 1 (2024): 108–25. http://dx.doi.org/10.37745/ejaafr.2013/vol12n1108125.

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This study examined International Public Sector Accounting Standards (IPSAS) adoption and challenges of implementation in Nigeria. The study employed review of literature of prior studies using institutional theory as the anchor. The review of prior studies revealed that the adoption of International Public Sector Accounting Standards (IPSAS) in Nigeria is faced with several challenges such as political-will towards full IPSAS implementation; statutory adjustment, inadequate funding and institutional commitment, poor IT infrastructure, change management issues amongst others. The study recommended amongst others that professional accountancy organisations such as the Institute of Chartered Accountants of Nigeria (ICAN) and Association of National Accountants of Nigeria (ANAN) should consider what rolethey can play in growing consciousness of the need for transparent financial reporting in the public sector entities, including but going beyond providing training on accounting standards. Also governments should introduce plans for smooth and quick migration to full accrual-based IPSAS in all public sector entities in Nigeria so as to maximize the perceived benefits associated with accrual basis of IPSAS.
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7

Adejumo, Dauda Adegoke. "Creativity and collaboration in e-marking of professional examination: the institute of chartered accountant of Nigeria (ICAN)." International Journal of Complementary and Alternative Medicine 16, no. 1 (2023): 51–53. http://dx.doi.org/10.15406/ijcam.2023.16.00632.

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8

Isaiah, David, Aroyehun Odunola Hafsat, and Mohammed Tijjani. "Assessing the Role of Professional Reference Groups in Shaping Ethical Standards in Financial Accounting Practices for Effective Service Delivery in Nigeria." Journal of Corporate Finance Management and Banking System, no. 51 (December 1, 2024): 32–46. https://doi.org/10.55529/jcfmbs.51.32.46.

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This study aimed to assess the role of professional reference groups, specifically the Institute of Chartered Accountants of Nigeria (ICAN) and the Association of National Accountants of Nigeria (ANAN), in shaping ethical standards for financial accounting practices in Nigeria. The research identified critical issues regarding the effectiveness of these groups in establishing and enforcing ethical guidelines, which are essential for the integrity of financial reporting. The statement of the problem highlighted challenges such as inadequate enforcement mechanisms, limited resources, and the need for a more cohesive approach to ethical compliance among accountants. A quantitative research methodology was adopted, involving a structured questionnaire distributed to 751 accredited firms of chartered accountants in Nigeria. The sample size was determined using Taro Yamane's formula, ensuring a representative data collection process. The analysis revealed that professional reference groups significantly influence ethical standards and the behavior of accountants. Major findings indicated that while the ethical guidelines set by ICAN and ANAN are effective in promoting ethical behavior, enforcement challenges persist, undermining their impact. Additionally, the study found that these groups positively influence organizational culture, enhancing the accuracy and integrity of financial reporting. The conclusion emphasized the importance of strengthening enforcement mechanisms and continuous training for accountants to uphold ethical standards. Recommendations included improving enforcement practices, offering regular training programs, fostering collaboration with regulatory authorities, and promoting an ethical culture within organizations. By addressing these issues, professional reference groups can enhance their effectiveness and ensure greater compliance with ethical standards, ultimately contributing to the overall performance and trustworthiness of the accounting profession in Nigeria.
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9

Mustafa, Murtala Oladimeji Abioye, and Abdul Jaleel Kehinde Shittu. "Graduates’ perception of career success and skill emphasis in accounting programme in Nigerian institutions: An exploratory study." Journal of Business Management and Accounting 2, no. 2 (2012): 49–64. http://dx.doi.org/10.32890/jbma2012.2.2.8667.

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Although a great deal of studies on skills expected of accounting graduates have been conducted in industrially advanced countries, interest of researchers in developing economies is recent. Accordingly, this study explores measures of career success and the perceptions regarding the level of emphasis given to both technical and generic skills in Nigerian tertiary institutions from the perspective of accounting graduates. The study is motivated by concerns of scholars and call by the Institute of Chartered Accountants of Nigeria. Based on data obtained from 192 graduates, salary and frequency of promotion are perceived to be stronger measure of career success while technical skills; business, computing and ethical skills; interpersonal and problem solving skills as well as communication skills emerged as four components of skills taught and it was found that more emphasis was placed on technical skills at the cost of other skills. The findings from this study will have implications for accounting education in developing countries in general and Nigeria especially.
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10

Gloria Ehichioya and Ikharebha Ebehiremen Bridget. "Exploring Ethical Dilemmas Faced by Accountants and Business Managers in Nigeria." African Journal of Management and Business Research 18, no. 1 (2025): 270–91. https://doi.org/10.62154/ajmbr.2025.018.010669.

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This study explores the ethical dilemmas faced by accountants and business managers in Nigeria, with a focus on financial reporting manipulation, corruption and bribery, and asset misappropriation. Ethical conduct is crucial in maintaining trust, transparency, and integrity within financial and business management sectors. However, persistent challenges in Nigeria affect professionals’ ethical perceptions and behaviours. Using a survey-based methodology, data were collected from a sample of 144 Nigerian accountants and business managers to examine the relationships between these unethical practices and perceptions of ethical conduct. The results indicate significant negative relationships between financial reporting manipulation, corruption and bribery, asset misappropriation, and ethical perceptions. Specifically, financial reporting manipulation is associated with eroded trust and diminished perceptions of ethical standards, as it misleads stakeholders and compromises professional integrity. Similarly, corruption and bribery were found to normalize unethical practices within the business culture, blurring moral boundaries and reducing ethical standards. Asset misappropriation also showed a negative impact on ethical perceptions, as misuse of resources fosters a culture of distrust and deteriorates the accounting profession's ethical standards. The study recommends strengthening regulatory oversight by bodies such as the Financial Reporting Council of Nigeria (FRCN) and the Institute of Chartered Accountants of Nigeria (ICAN) to discourage financial reporting manipulation. It also advocates for organizational policies promoting zero tolerance for corruption and bribery, along with robust internal controls to prevent asset misappropriation.
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Books on the topic "Institute of Chartered Accountant of Nigeria"

1

Nigeria, Chartered Institute of Marketing of. The challenges of marketing profession in Nigeria: CIMN fact book. Chartered Institute of Marketing of Nigeria, 2002.

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2

Osayameh, Ralph Oluwole. The crusade for a profession: A history of the Chartered Institute of Bankers of Nigeria, 1963-1993. Chartered Institute of Bankers of Nigeria, 1993.

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Malcolm, King, and Chartered Institute of Management Accountants., eds. Information technology and the working environment of the management accountant: A research report prepared for the Chartered Institute of Management Accountants. University of Technology, Department of Management Studies, 1990.

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Nigeria. National Assembly. House of Representatives. Committee on Marine Transport. The House Committee on marine transport: Report of the committee on marine transport on the bill for an act to establish the Chartered Institute of Shipping of Nigeria and to regulate the profession of shipping and for related matters. House Committee on Marine Transport, 2010.

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Book chapters on the topic "Institute of Chartered Accountant of Nigeria"

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Hamer, Kenneth. "Estoppel." In Professional Conduct Casebook. Oxford University Press, 2019. http://dx.doi.org/10.1093/oso/9780198817246.003.0027.

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The Supreme Court held that the doctrine of cause of action estoppel applied to successive complaints before a professional disciplinary body, that disciplinary proceedings were civil in nature and that therefore the principles of res judicata applied, and that there was no reason why cause of action estoppel should not apply to successive sets of proceedings before the Disciplinary Committee of the Institute of Chartered Accountants in England and Wales (ICAEW). The Supreme Court so held in allowing an appeal by C-W, a chartered accountant, against the Court of Appeal, which had upheld the dismissal of his application for judicial review of the decision by the Committee to refuse to dismiss a second complaint based on the same facts of a first complaint that had been dismissed on the merits.
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You might also be interested in the extended bibliographies on the topic 'Institute of Chartered Accountant of Nigeria' for particular source types:
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