Advanced Journal of Finance and Accounting

This study examines the effect of managerial capabilities on the corporate performance of small and medium enterprises in the agricultural sector of Delta State, Nigeria. A survey research design technique was employed using primary data collected through structured a questionnaire from a sample of three hundred and seventy-two (372) respondents out of 384... Continue here

This study examines the relationship between auditor independence and the quality of financial reporting among listed fast-moving consumer goods (FMCG) companies in Nigeria. The study adopted a survey research design and primary data from surveys among audit professionals who are engaged in audit services of the listed FMCG companies in Nigeria, the study explores... Continue here

Income smoothing is an administrative practice in an organization's annual reports to give the impression of continuous or yearly income. To ensure that the financial statements present a truthful and fair perspective on the company's financial status, it is necessary to guarantee that the financial statements are free of errors. Effective audit committee... Continue here