August 2018

Effect of audit quality on market price of firms listed on the Nigerian stock market

This study examines the effect of audit quality on share prices of Nigerian oil and gas firms using the regression and covariance analyses. Findings from the regression anlysis suggests that the composition of the audit committee and auditor type has significant effect on the market prices of quoted firms. There is a positive and significant relationship between audit committee composition and share prices. The...

Author(s): David Okelue Ugwunta, Boniface Uche Ugwuanyi and Christian Ugonna Ngwa  

August 2018

Investment in accounting information system and sales growth: An investigation of Nigeria small and medium enterprise

Previous studies indicated that most organizations do not invest in AIS because they do not know the importance of AIS to their organizational growth, while some that invested do not know it impacts on their organizational growth. This study examined investment in accounting information system and its effect on sales growth of Nigeria Small and Medium Enterprises (SMEs). The specific objectives of the study are to;...

Author(s): Akanbi Taibat Adenike and Jonathan Oyerinde Adewoye