Department of Accounting

Permanent URI for this community

https://ir.unilag.edu.ng/handle/123456789/3531

Browse

Browsing Department of Accounting by Author "Adeyemi, S.B."

Now showing 1 - 3 of 3
  • Item
    Open Access
    Declarative Knowledge and Students’ Academic Achievement in Map Reading.
    (2017) Adeyemi, S.B.; Cishe, E.N.
    This study seeks to determine which of the learning strategies-cooperative or individualistic, would effectively promote students’ acquisition of declarative knowledge in map work. The study employs pretest, posttest, control group, quasi-experimental design. Participants comprised 164 senior secondary II (SSII) geography students (109 boys and 55 girls) drawn by intact class method from three secondary schools. Two hypotheses were tested at 0.05 level of significance. Data was analysed using ANCOVA. Treatment had a significant main effect on students’ declarative knowledge DKAT [F (2, 163) = 75.679, p<0. 05]. Cooperative Strategy was most effective for the dependent measure. It was also found that numerical ability had a significant main effect on students’ acquisition of declarative knowledge, with high numerical ability subjects performing better than their average and low ability counterparts. The study concludes that declarative knowledge in map work could be better taught through the cooperative learning strategy, considering students’ numerical abilities.
  • Item
    Open Access
    The Development Of Accounting In Nigeria:
    (2004-06) Adeyemi, S.B.; Ogundele, B.O.
    The rapid changes in the field of accounting necessitate an occasional evaluation of development in major areas to enable positive changes in the profession. Drawing on a number of primary and secondary sources,-this study outlines the undertakings of the key institutional role-players in accounting development in Nigeria in the pre- and post-independence periods. The study focuses on accounting education. training, and practice. A number of significant achievements have been recorded which make the profession remarkable in providing valuable services in the socio-economic development, of Nigeria. The country's colonial affiliation has had positive impact on the standard observed. However, opportunities exist for improvement. especially, in research and quality of output in view of dynamic global demands, A joint effort of the part of stakeholders is recommended to consolidate the achievements already recorded and uplift the reporting standard in Nigeria and Africa.
  • Item
    Open Access
    Factors Affecting Audit Quality in Nigeria.
    (2012-10) Adeyemi, S.B.; Okpala, O.; Dabor, E.L.
    This research was carried out in order to investigate the factors affecting audit quality in Nigeria. The primary data were supplied by 430 respondents across several stakeholders in the fields of financial reporting and auditing. The secondary data were generated from the financial statements of forty annual reports of companies quoted on the Nigerian Stock Exchange. The test of hypotheses and other analysis of data were done using SPSS, version 17. The tests revealed that among others, multiple directorship is the most significant in affecting audit quality in Nigeria. In addition, it is found that provision of non-audit service would likely have a significant effect on the audit quality in Nigeria. However, the study did not find audit firm rotation to be a significant factor for enhancing audit quality in Nigeria. The study recommends efforts should be made to strengthen audit quality if the quality of financial reporting was to be improved. Also, regulatory authorities should ensure that the same firm do not render audit services and offer management advisory services in the same company simultaneously.