This study hinges on the effect of borrowing cost (IAS 23) on the financial reporting quality of Small and Medium Scales Enterprises (SMEs) in South East Nigeria. This is because the measurement of borrowing cost in the financial reports of most SMEs operators in Nigeria is highly incomprehensible even after IFRS implementation in Nigeria. This unsatisfactory disposition reveals that SMEswith high-debt-ratio are prone to manipulate earningsin order to increase their reported earnings and avoid the debt covenant default which all togetherundermine the financial reporting quality of these firms.Most SMEs still subscribe to indiscriminate treatment of borrowing cost while the effect of borrowing cost on financial reporting quality is equally not known with certainty. To this end, the study evaluates the effect of borrowing cost on value relevance, faithful representation, comparability and understandability of the financial reporting of SMEs in South East Nigeria. To this end, primary data were elicited from 284 respondents. Hypotheses were tested using the Analysis of Variance and it was discovered that appropriate measurement of borrowing cost enhances the recognition of interest and other expenses incurred by an entity connected with borrowing cost. It also engenders the predictive and confirmatory value of the accounting numbers and helps SMEs to avoid all forms of misrepresentation and biasin their financial reports.

The study focused on taxpayers’ attitude and demographic analyses of SMEs operators in Rivers and Akwa-Ibom States – Nigeria. It was motivated by the need for Nigerian tax authority to create a well-planned and comprehensive approach to enhance favourable tax attitude in order to deal with the problem of tax evasion; coupled with the lag in sufficient empirical works on tax payers’ attitudes in Nigeria.The objectives of the study were to examine the differential effect of gender, age differences, marital status and educational level on tax payers’ attitudes in Nigeria. Survey research design was adopted. The study was limited to SMEs operators in Rivers and Akwa-Ibom States. From a population of 28,585 SMEs operators, a sample size of 1150 was used. ANOVA was used to test the hypothesis. The findings show that: there is no significant difference on the effect of genders, age differences and marital status on tax payers’ attitudes in Nigeria. However, there is a significant difference on the effect of educational level on tax payers’ attitudes in Nigeria. It was therefore recommended that tax authority should always consider the educational stratification of SMEs operators before developing approaches to instigate favourable tax compliance; and SMEs Operators with high compliance track records should be celebrated by tax authority and they should be encouraged to engage in word-of-mouth communication to communicate to others on the benefits of tax payment

This study examined the moderating effect of earnings persistence on the relationship between International Financial Reporting Standards (IFRS) Implementation and Earnings Response Coefficient (ERC) of listed companies in Nigeria. This was done to evaluate the reason behind the poor utilization of capital market, especially equity market for funding of developmental project by both public and private sector entities. This study adopted historical-descriptive and content analysis research designs. This was conducted using forty six listed companies in Nigerian covering the period of 6 years (2013 to 2018). The data of the study was analyzed using the Partial Least Square. The results of the cross sectional effect model show that IFRS implementation brings about high quality information, but it is not sufficient enough to induce a change in the ERC. It was discovered that investors and speculators alike pay close attention to the degree to which current period earnings shocks persist in the future, and this outcome propels the IFRS compliance to enhance a high earnings response coefficient of firms in the stock market. It is therefore recommended that the financial reports of listed companies in Nigerian should be designed to improve the information contents of accounting earnings in order to include inherent socio-economic risk, full disclosure of net income, past and prospective earnings

Novel accounting technology such as cloud accounting information system has taken the Centre stage in its presumed capacity to provide relevance online accounting and auditing solutions that are accessible from anywhere through the cloud service providers. It is no doubt that keeping pace with this accounting technology has comes with apprehension from target audiences, that have created apathy in the deployment of cloud accounting by some companies in Nigerian, due to some speculative drawbacks such as high security breaches, high cost of IT services, risk of unauthorized access and viruses among others. It is in this light, that the study firstly examined the essentialities of cloud accounting information system on the operational efficiency of firms in Nigeria and secondly evaluated if there are significant differences in the perception of respondents in deployment of cloud accounting on corporate exigencies in Nigeria. The survey research design was adopted to collect data from 385 respondents in 32 companies cutting across four sectors in Nigeria. The Chi-square and Analysis of Variance were used for the test of hypotheses and it was discovered that cloud accounting significantly enhances the operational efficiency of firms in Nigeria, while there were no significant difference in the perception of respondents in deployment of cloud accounting leading to increase in the risk of unauthorized access, weak or no access control and high cost of IT services etc. In all, the benefits of the deployment of cloud accounting outweighs the exposures and it was recommended among others that organizations should endeavour to implement substantial security measures to protect IT infrastructure through effective internal control architecture

This study was interested in unraveling the efficacy of investors’ protection on earnings response in an IFRS environment. This is because investors still consider information on investors’ protection besides earnings in taking their decisions. Yet, this rare variable is usually treated with laxity in the firms’ annual reports. The study assessed the interactive effects between IFRS provisions and investors' protection on the Earnings Response Coefficient of listed companies in Nigerian. This study adopted historical-descriptive research design and content analysis research designs. This was conducted using forty six listed companies in Nigerian covering the period of 6 years (2013 to 2018). The data of the study was analyzed using the Partial Least Square. It was discovered that ERC improves with the moderating effect of strong investors’ protection in an IFRS environment. It is therefore recommended that firms listed in the Nigerian stock exchange should as a result of necessity improve on their investors' protection in order to promote a high earnings response coefficient under an IFRS environment