THE CONCEPT OF GREEN ACCOUNTING IN NIGERIA  (A CASE STUDY OF CHEVRON) ABSTRACT The study examined the concept of green accounting in Nigeria. The specific objectives were to determine the effect of: environmental cost accounting and green management accounting on the financial performance of oil and gas companies in Nigeria. A quantitative technique was adopted, and Ex post facto research design was employed for the study. Data were obtained from annual reports and accounts of the companies for the...

AUDITORS’ INDEPENDENCE AND FINANCIAL REPORTING QUALITY (A CASE STUDY OF LISTED NIGERIAN BANKS) CHAPTER ONE INTRODUCTION 1.1              Background to the Study Changes in the economic environment and growth of corporate structure have brought about the need to separate business ownership from management. In the past, the nature and size of businesses made it possible for owners to manage their firms hence self-accountability was prominent. Separation of owners (principals) from managers (agents)...