Business Failure And Accounts Profession
The Nigeria economy within the first half of this century experienced quite a lot of business failure. Business failure can be defined as the inability of a particular business enterprise to continue to function as a going concern this development has started generating anxiety by both international and local investors in arriving at investment decision.
However, the task of identifying the root causes of corporate collapse in what this study seeks after. This study is carried out at ensuring a survival dosage of business in Enugu through the use of accounting profession (Auditing) to appraise operational performance.
Some of the causes of business failure includes mismanagement, bribery and corruption, and poor remuneration etc. the brain behind the failure of business in the political under tune in the appointment and selection of key officer to management positions.
Based on the findings in this study, the following conclusion were drawn, mismanagement mode of appointment and selection of key officers, poor coordinated management device, government interference and privatization and commercialization programme.
Finally, it is recommended that business should appreciated the importance of audit as a tool of evaluating performance, appointment of Board of Directors and top management officers should be based on skill, experience and qualification and government should also institute its commercialization and privatization programme in place etc.
NOTE: Preview the following Table of Content before you download the full content. WYSIWYG – What You See Is What You Get.
Title page
Approval page
Dedication
Acknowledgement
Abstract
Table of content.
CHAPTER ONE
1.0 INTRODUCTION
1.1. Objective of the study
1.2. Statement of problems
1.3. Significant of the study
1.4. Hypothesis formulation
1.5. Scope of the study
1.6. Limitation of the study
1.7. Definition of terms
CHAPTER TWO
2.0 REVIEW OF RELATED LITERATURE
2.1 Introduction
2.2 The going concern concept of business
2.2.1. Definition of business
2.2.2. Forms of business
2.2.3. Importance of business
2.2.4. When a business is not going concern
2.2.5. When a business may not a going concern
2.3 Symptoms of imminent business failures
2.4 Nature and causes of business failures
2.5 The development of accounting profession (Auditing)
2.5.1 Definition of Auditing
2.5.2 Types of Audit
2.5.3 Importance of Auditing
2.5.4 The Auditor and the danger of self fulfilling prophesy
2.5.5 The Audit committee
2.5.5.1. Nature of Audit committee
2.5.5.2 Composition of Audit Committees
2.5.5.3 Functions of Audit committee
2.5.5.4. Qualification of Audit committee members
2.5.5.5. Size of Audit committee
2.5.5.6.Size committee relationship with management
2.5.5.7. Audit committee and the external auditor
2.6 The effect of business failures on a depressed economy.
CHAPTER THREE
3.0 RESEARCH DESIGN AND METHODOLOGY
3.1 Introduction
3.2 Research design
3.3 Sampling techniques
3.4 Questionnaire design
3.5 Data collection techniques
3.6 Questionnaire distribution and collection.
CHAPTER FOUR
4.0 DATA PRESENTATION AND ANALYSIS
4.1 Introduction
4.2 Data presentation
4.3 Test of hypothesis
CHAPTER FIVE
5.0 SUMMARY OF FINDINGS, CONCLUSION AND RECOMMENDATION
5.1 Discussion of findings
5.2 Summary of findings
5.3 Conclusion
5.4 Recommendation
5.5 Suggestion for further studies
BIBLIOGRAHPY
APPENDIX
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