Internal Audit: A Tool For Controlling Finance In Nigeria Local Government

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Internal Audit A Tool For Controlling Finance In Nigeria Local Government

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PROJECT TOPIC AND MATERIAL ON INTERNAL AUDIT: A TOOL FOR CONTROLLING FINANCE IN NIGERIA LOCAL GOVERNMENT

The Project File Details

  • Name: Internal Audit: A Tool For Controlling Finance In Nigeria Local Government
  • Type: PDF and MS Word (DOC)
  • Size: [70 KB]
  • Length: [56] Pages

 

 

ABSTRACT

This study is motivated by a desire to examine the determinants of disclosure of environmental audit report in annual reports and accounts. A sample of 100 companies listed in the Nigerian Stock Exchange was selected as the sample size covering the period of one year (2009) financial year. In light of the empirical review and other discussions, a number of questions arose as to whether leverage, profitability, or company size exerts a positive influence on firm’s decision to voluntarily disclose environmental audit report. Using the Ordinary Least Square (OLS) regression technique with the aid of a computer software E-view 7.0, the empirical findings revealed among other things that, leverage, profitability, and company size exerts a positive influence on firm’s decision to voluntarily disclose environmental audit report. We recommend among other things that, Environmental auditors working as consultants, in industry, and in government must continue to educate clients as to what various types of environmental auditing are and are not, and what they can and cannot do for the client.

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