Abubakar Kasum

• Doctor of Philosophy
• Professor at University of Ilorin

This study examined the relationship between International Financial Reporting Standards (IFRS) and audit quality in Nigeria. With the growing adoption of IFRS, interest has risen about the efficiency of audits regarding accurate financial reporting. To actualize this, we investigated the impact of IFRS adoption on audit quality and identified chal...

Having observed the rate at which dissimilarity occurs between market and book value, and management ignorance concerning the impact intellectual capital disclosure has on companies’ values spurred the interest to probe the association between the efficiency of value-added intellectual coefficient (VAIC) and market-based financial performance of li...

The study was conducted for the 2003 and 2004 growing season to determine the costs and returns of field pest management techniques in Kakuwa Local Government area of Borono State.

Accounting firms have long been profit-orientated ventures, and their pursuit of profits has overshadowed the protection of the public interest they avow. This study investigates how corruption, as an institutionalised practice in Nigeria, has led two accounting firms to support and engage in corruption rather than guard against it in an oil subsid...

Against the background of the importance of entrepreneurship to economic growth and development, this paper investigates the potential for achieving growth and development through entrepreneurship in underdeveloped economies. Specifically, the study investigated the availability of the environment for and the extent to which individuals and groups...

The study investigated the perception of Ghanaian stakeholders of the nature of CSR expected of foreign corporations, operating in Ghana. It is and empirical survey of opinion and perception, data for which was collected using questionnaires distributed to stakeholders. The operational data within the questionnaires were collected on a Likert scale...

The effects of a breakdown in the principal / agent relationship in the Nigerian financial services industry especially in the banking sector, cannot be over-emphasised. The required alert is due to the fact that this type of industry requires that there must be trust between the principal and the agent who is making decisions on behalf of the prin...

The concern for this study is about the long-drawn-out CSR argument, which was observed to have been controversial, because the responsibilities of businesses are rarely critically analyzed. The study, therefore, appraises the responsibilities of businesses based on a strictly just and fair relationship with all the stakeholders. So that corporatio...

Financial irregularity is a problem of global concern. It is a major concern to developing nations of the world. It is so endemic that fraud and corruption are gradually becoming normal way of life in third world countries. Financial irregularities are so common that almost no individual can wash his or her hands clean of it. Although it is witness...

The study examines the impact of compliance with financial reporting standards on wealth of stakeholders in Nigeria. It investigated if market values share change as company comply with standards and the extent to which financial information in companies' accounts predict share values, using Z-statistics and regression model respectively, based on...

Against the backdrop of continuous comparison of the military type of government with civilian administrations, which nearly all African countries have now embraced, this study compares the two types of government to establish that which is more favourable for business. To be able to achieve the objective of the study, this study compared the finan...

The worst state of a business is that of failure that may result into liquidation. A business owner or other business stakeholders never pray to experience such state. It, however, occurs very frequently, most especially, to small businesses and sometimes to big businesses and it is usually with enormous consequences. Whether an endeavor prospers o...

Whatever is incurred by a business for whatever purpose and no matter how good the course of the expenditure is, is borne by the owners of the business. This paper reviews the multiple means by which businesses can incur expenses on accountant, towards ensuring that managers are truly financially accountable. To be able to achieve this, the nature...

The result of some activities leaves the ecosystem worse-off comparatively. Most of such activities come through the release of waste as well as the extraction of environmental resources. Although benefits may accrue to some immediately, the consequences outweigh the benefits and those who benefit from environmental degradation, usually ignore thes...

The worst state of a business is that of failure that may result into liquidation. A business owner or other business stakeholders never pray to experience such state. It, however, occurs very frequently, most especially, to small businesses and sometimes to big businesses and it is usually with enormous consequences. Whether an endeavor prospers o...

The paper studied financial crimes in developing economies. Fraud and corruption has affected the lives of citizens of third world countries negatively, it is engraved in the systems, it is alarming and seriously devastating. The work specifically evaluates the extent of financial crimes in developing countries and compares the private and public s...

The study is against the background that sustainable development practices may involve financial outflows and hence, may be an unattractive investment to managers. This study evaluated the impact of corporate compliance with accounting standards that are deemed to enforce sustainable development practices and can, therefore, imply sustainable devel...