Egbunike Francis Chinedu

Assessment of Deferred Tax Recognition and Measurement under IFRS and Nigeria-SAS: An Empirical Examination

Ogbodo Cy. Okenwa, Egbunike Francis Chinedu & Abiahu Mary-Fidelis Chidoziem · Asian Journal of Economics, Business and Accounting · 2017

This study examines the recognition and measurement of deferred taxes of manufacturing companies in Nigeria under IAS 12 and Nigerian-SAS. Deferred tax liabilities are recognized for taxable temporary differences and deferred tax assets are recognized for deductible temporary dif...

Open access Research Article 10.9734/AJEBA/2017/37651

An Empirical Examination of Challenges Faced by Internal Auditors in Public Sector Audit in South-Eastern Nigeria

Egbunike Patrick Amaechi & Egbunike Francis Chinedu · Asian Journal of Economics, Business and Accounting · 2017

Internal auditors play crucial role in ensuring, accountability, probity and governance of public sector entities. However, the effective performance of such duties would depend on the challenges faced by internal auditors in public sector institutions. The objective of this stud...

Open access Research Article 10.9734/AJEBA/2017/33944