International Journal of Accounting, Finance and Risk Management

Volume 8, Issue 1, March 2023

  • Factors Affecting Preparation and Implementation of Annual Procurement Planning in Parastatal Organisations a Case of Tanesco Zone of Geita

    Japhet Simeo, France Shayo, Ally Abdu

    Issue: Volume 8, Issue 1, March 2023
    Pages: 1-11
    Received: Oct. 05, 2022
    Accepted: Feb. 10, 2023
    Published: Feb. 27, 2023
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    Abstract: Procurement plan is a document of identified and consolidated requirements and determined timeframes usually an annum for their procurement with the aim of having them as and when they are required for effective execution of an organization. A number of factors may hinder the preparation and implementation of the Procurement Plan in this study term... Show More
  • Revenue Leakages and Economic Growth in Nigeria: The Place of Forensic Accounting

    Emuebie Emeke, Obasi Mba Okoko, Dada Samuel Olajide

    Issue: Volume 8, Issue 1, March 2023
    Pages: 12-20
    Received: Dec. 30, 2022
    Accepted: Mar. 01, 2023
    Published: Mar. 15, 2023
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    Abstract: In this study, the effect of revenue leaks on Nigeria's economic growth from 2011 to 2021 was examined. This was done in accordance with the metrics of Oil Revenue Leakage, Non-oil Revenue Leakage, and Total Revenue Leakage, as well as their effects on Nigeria's economy as measured by Real Gross Domestic Product. The World Bank Statistical Bulletin... Show More
  • Effect of Creative Accounting Practices on Solvency of Selected Deposit Money Banks Quoted in Nigeria

    Dada Samuel Olajide, Ajibade Ayodeji Temitope, Nwobodo Helen

    Issue: Volume 8, Issue 1, March 2023
    Pages: 21-30
    Received: Jan. 17, 2023
    Accepted: Feb. 27, 2023
    Published: Mar. 20, 2023
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    Abstract: The purpose of deposit money banks is to maximize solvency by acting as an economic intermediary between economic sectors that are in deficit and those that are in surplus. One of the main goals of deposit money banks' existence is to achieve solid bank solvency. However, fraud manner of using creative accounting measures in manipulating bank finan... Show More