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  • Luca Pacioli’s Double-Entry System of Accounting: A Critique. | Ovunda | Research Journal of Finance and Accounting
    keeping treatises throughout Europe Luca Pacioli s book keeping tract is not only the source of modern accounting but also ensured that the medieval Venetian method itself survived into our times However this study is aimed at critically examining the emergence of the double entry system of accounting by reviewing what past scholars and researchers have done in relation to the subject matter This is to say that a comprehensive review of accounting literature in relation to double entry system of accounting was carried out to do justice to this study And it was gathered that double entry bookkeeping existed amongst the early Italian merchants before Pacioli came into the scene But the practice prior to the fourteenth and fifteenth centuries was rather crude because there were no formally documented principles to be followed So the outburst of Pacioli in the fifteenth century recorded a landmark in the development of this all embracing accounting system The first ever published treatise about double entry bookkeeping was that of Luca Pacioli in his book titled Summa de Arithmetica Geometria Proportioni et Proportionalita This book became the road map for the development of double entry system of accounting Therefore away from the conclusions

    Original URL path: http://www.iiste.org/Journals/index.php/RJFA/article/view/26131 (2016-05-01)
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  • The Influence of the Complexity of the Task, Locus of Control and Gender on the Performance of Auditors in Surabaya Indonesia | Hastuti | Research Journal of Finance and Accounting
    the auditor with the locus of contol as well as differences in the performance of auditors in the review of the gender perspective which can be translated into some problems following formula How complexity of the task directly contributing to the performance of auditors How to contribute directly Locus of control on the performance of auditors and how differences in the performance of auditors in the review of a gender perspective started in 2002 with the unfolding Enron case which involves public accounting firms that are members of the big five Athur Anderson then the case of a great river pharma chemicals and WorldCom involving accounting firms that had been believed to have a high audit quality In the case of Great River s finance minister Finance Minister RI commencing from November 28 2006 has suspended permission Public Accountant AP Justin Aditya Sidhartha for two years Furthermore telecom cases that occurred in 2008 with the closure of public accounting firms Edy Priyanto and many other cases kasus a violation of the code of ethics accountant Being no basis to conduct research on the performance of auditorsBy using the unit of analysis of existing public accountant at 40 public accounting firms

    Original URL path: http://www.iiste.org/Journals/index.php/RJFA/article/view/26132 (2016-05-01)
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  • Wide interest rate spreads, any hope for small economies? A look at Malawi | Majanga | Research Journal of Finance and Accounting
    The aim of this paper is to study the trend of interest rate spread in Malawi and establish if any association exists between economic growth measured by real GDP and the spreads The study adds to the existing literature in that it analyses in detail the factors that cause wider interest rate spreads in Malawi and other developing countries and provides suggestions on alternatives to adopt in order to narrow the spreads The study further establishes a link between a country s economic growth and its real interest rate spread as provided by the commercial banks in Malawi Using a correlation and regression analysis on data ranging from 2006 to 2014 derived from a sample of Malawian banks the results suggest that in small economies the banking sector s over reliance on interest income is significantly correlated with wide interest rate spreads and therefore if commercial banks come up with other revenue generation avenues other than leaning wholly on interest revenue the interest rate spread can be narrowed and that the wider spreads so far recorded have a reasonable contribution to the malfunctioning economy The study finds a strong relationship between inflation rate and interest rate spreads but fails to

    Original URL path: http://www.iiste.org/Journals/index.php/RJFA/article/view/26133 (2016-05-01)
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  • Modeling Financial Intermediation Functions of Banks: Theory and Empirical Evidence from Nigeria | Marshal | Research Journal of Finance and Accounting
    money supply MOS were used as proxy for bank financial intermediation functions while gross domestic product represents economic growth The augmented Dickey Fuller unit root test results indicated that the data series achieved stationarity after first differencing at the order 1 1 The relative statistics of the estimated model shows that credit to the private sector CPS negatively and insignificantly correlate with GDP in the short run bank deposit liabilities shows a positive relationship with GDP though statistical insignificant at 5 level While money supply positively and significantly correlate with GDP at short run The analysis revealed the existence of a long run relationship between bank financial intermediation indicators and gross domestic product in Nigeria The granger causality test results reveal that there exist unidirectional causality flowing from Gross domesticproduct to Credit to Private Sector CPS Bi directional causality runs between Deposit Liabilities DLS Money Supply MOS and GDP These suggest that growth in the volume of deposit liabilities could boost banks financial intermediation functions in the economy and exert a positive impact on level of productivity hence having a contagion effect on the output level of goods and services in the economy This study recommends that the managers of

    Original URL path: http://www.iiste.org/Journals/index.php/RJFA/article/view/26134 (2016-05-01)
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  • Effects of Mergers and Acquisitions on Dividend Payment and Share Prices of Selected Deposit Money Banks in Nigeria | Kwazhi | Research Journal of Finance and Accounting
    and share prices of selected deposit money banks in Nigeria Data were generated from secondary sources such as annual financial reports of the banks quarterly bulletin of the Nigeria Stock Exchange and Nigeria Bureau of Statistics The data were divided into pre and post merger The study employed descriptive statistics Two hypotheses were developed for the study The first hypothesis tested the relationship between profit after tax and dividend payments of the selected banks Simple regression analysis was run to establish the relationship between the variables The regression outcome revealed that UBA plc and Access banks showed significant relationship between the profit after tax and dividend payments While Diamond bank plc and UBN plc showed no significant relationship between the variables The second hypothesis tested if there was significant difference between the pre and post merge share prices of the banks Independent Sample t test was used to test the hypothesis The outcome of the test revealed that there was significant difference between before and after the merger This was corroborated by the mean difference which has positive outcome The study further revealed that there was adverse impact of Global financial crisis on the performance of the banks which led

    Original URL path: http://www.iiste.org/Journals/index.php/RJFA/article/view/26135 (2016-05-01)
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  • Audit Committee Independence, Meeting Frequency, Attendance and Financial Reporting Quality of Listed Deposit Money Banks in Nigeria | Ormin | Research Journal of Finance and Accounting
    Mal Babangida Ibrahim Tuta Monica Shadrach Abstract Audit committee is a statutorily corporate governance mechanism introduced to curb financial reporting manipulation therefore enhanced the quality of financial reports However the effectiveness of the audit committee is dependent on its attributes This paper examines the influence of the audit committee attributes of independence meeting frequency and attendance on the financial reporting quality of listed deposit money banks in Nigeria Data was generated from the annual reports and accounts of six purposively sampled banks during the period 2003 to 2012 The data was analyzed using Pearson correlation statistics and OLS regression The results show that audit committee independence has negative and significant influence on financial reporting quality of listed deposit money banks in Nigeria While audit committee meeting frequency and attendance has positive and significant influence on financial reporting quality of listed deposit money banks in Nigeria The paper recommends that the Central Bank of Nigeria should step up monitoring the appointment of persons into audit committees and amend the provision of having shareholders and directors on audit committee to all members being independent Non Executive Directors NEDs increase the minimum number of meetings from three to at least four and regulate

    Original URL path: http://www.iiste.org/Journals/index.php/RJFA/article/view/26136 (2016-05-01)
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  • The Role of Forensic Accounting in Combating Financial Crimes | Enofe | Research Journal of Finance and Accounting
    Abstract The study examines the role of forensic accounting in combating financial crimes The data for the study were collected through the administration of 100 copies of questionnaire to the respondents The data was analyzed using chi square The findings of the study showed that forensic accounting does not affect payroll fraud Also forensic accounting can curb management theft The study recommends that the management in the pubic and private

    Original URL path: http://www.iiste.org/Journals/index.php/RJFA/article/view/26137 (2016-05-01)
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  • Academic Hosting & Event Management Solutions
    PDF Ali Shirzad Reyhaneh Haghighi 119 123 Causal Nexus Between Ownership Structure And Stock Price Volatility Evidence From Listed Service Sector Firms In India PDF Suresha B N Murugan 124 130 Paper submission email RJFA iiste org ISSN Paper 2222 1697 ISSN Online 2222 2847 Vol 6 No 18 2015 Table of Contents Articles Journal Coverpage PDF Journal Editor The Relationship between Audit Committee Characteristics and Earnings Management among Jordanian Listed Companies Proposing Conceptual Framework PDF Yousef Abu Siam Nur Hidayah Binti Laili Khairil Faizal Khairi 1 10 International Financial Reporting Standard IFRS Adaptation in Nigeria Challenges and Prospects PDF Lawrence Udofia Itoro Ikpantan 11 16 Credit Information Sharing Coverage and Depth and Their Impact on Bank Non Performing Loans PDF Baah Aye Kusi Kwadjo Ansah Adu 17 25 Asset Quality and Profitability of Commercial Banks Evidence from Nigeria PDF LUCKY ANYIKE LUCKY NWOSI ANELE ANDREW 26 34 Monetary Policy Variables and Commercial Banks Loans A Causality Approach PDF Uwazie I U Aina Temitope H 35 42 The Integration of Six Sigma and Balanced Scorecard in Internal Auditing PDF Samah Hafez 43 54 Stock Price Determination in the Nigerian Stock Exchange Market 2005 2010 PDF Sule Magaji Ismaila Daddy Abubakar Tahir Hussaini Mairiga 55 68 The Determinants of Dividend Policy Evidence from Malaysian Firms PDF Ayman I F Issa 69 86 The Effect of Financial Derivative use on the Performance of Commercial Banks Empirical Study in GCC Countries during 2000 2013 PDF Ali Bendob Naima Bentouir Slimane Bellaouar 87 93 The External Orientation of Strategic Management Accounting Customer Accounting Business Strategies and Customer Performance PDF Sliman Alsoboa 94 105 CAPM and Three Factor Model Empirical Testing from Emerging Market PDF Arif Budi Satrio 106 115 Impact of Automated Financial Accounting System on Audit Processes of Selected Companies in Nigeria PDF AbdulGaffar Badmus Olayiwola Ahmed Modu Kumshe Ahmed Bawa Bello 116 121 Exchange Rate Volatility and International Trade In Nigeria PDF J D DANLADI K J AKOMOLAFE O BABALOLA E A AKPAN 122 131 Luca Pacioli s Double Entry System of Accounting A Critique PDF Adum Smith Ovunda 132 139 The Influence of the Complexity of the Task Locus of Control and Gender on the Performance of Auditors in Surabaya Indonesia PDF Sri Hastuti Rina Moestika Setianingrum Siti Sundari 140 150 Wide interest rate spreads any hope for small economies A look at Malawi PDF Byson Beracah Majanga 151 158 Modeling Financial Intermediation Functions of Banks Theory and Empirical Evidence from Nigeria PDF Iwedi Marshal Igbanibo Dumini Solomon 159 174 Effects of Mergers and Acquisitions on Dividend Payment and Share Prices of Selected Deposit Money Banks in Nigeria PDF John Wazamda Kwazhi Ahmed Modu Kumshe 175 182 Audit Committee Independence Meeting Frequency Attendance and Financial Reporting Quality of Listed Deposit Money Banks in Nigeria PDF Koholga Ormin Mal Babangida Ibrahim Tuta Monica Shadrach 183 190 The Role of Forensic Accounting in Combating Financial Crimes PDF A O Enofe O M Julius O L Ogbeide 191 199 Paper submission email RJFA iiste

    Original URL path: http://www.iiste.org/tag/research-journal-of-finance-and-accounting-academic-literature/ (2016-05-01)
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