ABSTRACT

The  study was  carried  out to  critically  survey the financial  reporting practices of banks in Nigeria. The purpose of the study is to ascertain among other things, the causes of high report of inaccurate financial reporting in the banking system and analysing the effect of the saga on public confidence on published financial reports.  The study covers only commercial banks which are licensed by the Central Bank of Nigeria (CBN). The survey of the study was made up of three (3) selected banks including Fidelity Bank, Eco Bank Pie and Access Bank Pie.  This was a survey  research  and  the  design was  a  survey  method  of  obtaining information. The instruments used by the researcher in collection of data were  oral  interview  and  the  researcher  designed  eighteen  (18) item structure questions. A total of eighty-four (84) questionnaires were administered to respondents from the selected banks, seventy-four (74) of which were  returned for analysis  showing an encouraging  rate of responses on the topic. Oral interviews were also granted to top management officers of the banks,  some personnel in the field of accounting.  The statements of  hypotheses were  tested for validity or otherwise using the Chi-Square (X2)   test technique.  The data obtained from oral interviews and questionnaires were analysed.  The result of the findings indicated that

» The independence and competence of the external auditors and an audit committee  play a significant role in enhancing financial reporting integrity and credibility. Inaccurate financial  reporting  is  caused by  ineffective corporate governance and poor accountlng  and internal control system.

TABLE OF CONTENTS 

Title age                                                                                                 11-111

Declaation                                                                                                IV 

Certification v 

Dedication                                                                                                  vi

Acknowledgement                                                                                    Vll-V\\\

List of Tables                                                                                           xii-xiii

Abstract

CHAPTER ONE

1.0       Introduction

1.1       Background   of \he  Study

    Statement   of the  Problem

1.3       Objectives   of the  Study

1.4     Research  Questions

 Statement  of Hypothesis

1.6        Significance    of the Study

1.7       Scope  of the Study

1.8      Limitation  of the Study

  Definition  of Terms

CHAPTER TWO

LITERATIURE REVIEW

CHAPTER THREE

RESEARCH METHODOLOGY

3.2   Research Design

3.3    Area Of Study

3.4   Sources And Methods Of Data Collection

3.4.1 Sources Of Data Collection

3.4.2 Methods Of Data Collection

3.5   Population And Sample Size

3.6   Sampling Techniques

3.7   Validity And Reliability Of Measuring Instruments

3.8   Method Of Data Analysis

CHAPTER  FOUR

4.0   Presentation and Analysis Of Data

4.1   Introduction

4.2   Presentation Of Data

4.3  Test Of Hypotheses

CHAPTER  FIVE

5.0   Summary, Conclusion And Recommendations

5.1   Summary And Discussion Of Findings

5.2  Conclusion

5.3   Recommendations

 References

Questionnaire