The purpose of this study was to examine the relationship between firms financial performance and human resource accounting disclosure of companies in Nigeria. Five years financial data from 2005-2009 of fifty two companies across all sectors as listed on the Nigeria stock exchange fact book of 2005-2009 were extracted using simple random sampling techniques. Descriptive, correlation and regression statistical techniques were used in analyzing the data. Our findings show that the combined effect of Firm Financial Performance accounted for 75.9% of the variation in Human Resource Accounting Disclosure (HRAD) with an F-ratio 3.581 being significant at 5% confidence level. The positive correlation between Return on Equity (ROE) and Human Resource Accounting Disclosure (HRAD) supposes that an increase in return on equity encourage firm in reporting human capital information so as to establish trustworthiness with stakeholders; enhance external reputation, appear legitimate in the public eye and avoid cost for non legitimacy. The study concludes that human resource accounting information of an organization is very important factor for decision makers in an era of knowledge based economy. There is growing evidence of the interest and demand among stakeholders for information from firm in relation to human capital. Based on this, the study recommended among others, regulatory intervention in the accounting standard setting process for human capital reporting in Nigeria. Standard should be created for human resource identification and measurement. This will enhance valuation of human capital, ensure a higher degree of utility to stakeholder, uniformity in disclosures and will allow reliable comparison of human capital values.

This study examines the impact of environmental and social costs on performance of Nigerian manufacturing companies. With the use of secondary data, sourced from ten (10) randomly selected firms' annual report and financial summary 2014. The study makes use of t-test of Spss version 20 for the analysis of collected data. Finding from the analysis shows that the sample companies environmental and social cost significantly affect Net profit margin, Earnings per share and Return on capital employed of manufacturing companies. The researchers recommended that government should ensure complete adherence of environmental laws by manufacturing companies in Nigeria.

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Considerable evidence of a gap exists between the expectations of users of financial statements and the accountancy profession as to the definitive scope and usefulness of an audit function. This gap is largely suspected to be associated with ignorance and misconception of the public, and results in widespread misunderstanding and unreasonable expectations being imposed on the duties of auditors. This study was carried out to determine whether the provision of auditing course as part of a third year business degree curriculum could narrow down this gap. The study adopts a quasi-experimental pre-test post-test non-equivalent control group design, using three (3) randomly selected intact groups of University students. A modified and validated five-point likert scale questionnaire was constructed and administered to each of the three groups. Results obtained using Analysis of Covariance (ANCOVA) and Post Hoc Pairwise Comparison reveals that exposure to a course on Auditing significantly enhanced the knowledge of students in the two experimental groups, and accordingly reduced their expectations on the scope, reliability and decision usefulness of audit function. The study however found no significant improvement in their perception of the key components based on industry work experience of the students. The paper, therefore, concludes that audit education has significant effect on AEG in Nigeria and calls on the accountancy profession, educational institutions and regulators to initiate appropriate policy framework for increasing financial statement users' knowledge and awareness of the nature and limitations of an audit through broad-based audit education and enlightenment programmes.

Economic Development of any nation depends on the efficient use of available resources and the integrity of people entrusted with the management of those resources. This paper investigated the impact of the Management of derivation funds accruable to Niger Delta States and how it affects Economic Development of Nigeria. The study employed a descriptive research design and made use of Ordinary Least Squares (OLS) technique to test the hypothesis. The time series data used covered a period from 1981 to 2016 and were collected from the Central Bank of Nigeria (CBN) Statistical Bulletins and World Bank reports. The data gathered were on Real Gross Domestic Product (RGDP) which is the dependent variable and Niger Delta States Derivation Funds (NDSDF) as the explanatory variable. The regression result revealed a positive relationship between the RGDP and NDSDF. The study also found evidence that NDSDF has significant positive impact on the RGDP. These findings led to a conclusion that the lack of infrastructures and other physical evidences of Economic Development in the Niger Delta States have been as a result of mismanagement of funds and embezzlement. If the derivation allowance is well utilized the economic well-being of the people in the area will improve and the clamour for resource control will cease.