State agencies, industry regulations and the quality of accounting practice in nigeria

• <p> </p><div><p>Title Page– i<br>Declaration—-ii<br>Dedication———— iii<br>Certification———— iv<br>Acknowledgement————v<br>Table of Contents———- viii<br>List of Tables———— xii<br>List of Figures———— xv<br>Appendices———— xvi<br>Abstract———— xvii</p><p><strong>

Chapter ONE

INTRODUCTION

• </strong><br>
• 1.1Background to the Study——–1<br>
• 1.2Statement of the Problem——– 6<br>
• 1.3Objectives of the Research——–7<br>
• 1.4Research Questions——– 7<br>
• 1.5Research Hypotheses——– 8<br>
• 1.6Significance of the Study——–9<br>
• 1.7Scope of the Study——– 10<br>1.11–Definition of Terms———- 12</p><p><strong>

Chapter TWO

LITERATURE REVIEW

• Review of Literature and Theoretical Framework</strong><br>
• 2.1Introduction———- 14<br>
• 2.2Interest Groups and Accounting Information—- 16<br>
• 2.3Deregulation Policy and Accounting policy—- 17<br>
• 2.4Link between Accounting and Deregulation Policy—-19<br>
• 2.5Accounting Practice and Quality of Financial Reports– 20<br>
• 2.6Accounting and Industry Regulation—— 23<br>
• 2.7Theories of Regulation——–25<br>2.
• 7.1Theorising and Approaches to Regulation—- 27<br>2.
• 7.2Public Interest Theories——–27<br>2.
• 7.3Interest Group Theories——–28<br>2.
• 7.4The Economic Theory of Regulation—— 28<br>2.
• 7.5Institutional Theories——– 30<br>2.
• 7.6The Political -Economic Theories—— 31<br>2.7.7–Regulation Strategies——– 32<br>
• 2.8Accounting and Regulation——–36<br>
• 2.9Theories of Professional Development——39<br>
• 2.10Development of Accounting Practice in Nigeria—-41<br>
• 2.11Authorities Behind Accounting practice in Nigeria—-43<br>
• 2.12Prior Empirical Literature on the Development and Practice of Accounting———- 59<br>
• 2.13Evaluation of Factors Influencing the Development of Accounting Profession and/Practice——–64<br>
• 2.4Theoretical Framework——–75<br>
• 2.5Summary of Literature Review—— 83</p><p><strong>

Chapter THREE

RESEARCH METHODOLOGY

• Research Methods</strong><br>
• 3.1Introduction———- 89<br>
• 3.2Research Design——– 89<br>3.
• 2.1Population———- 89<br>3.
• 2.2Sampling Procedure——– 90<br>3.
• 2.3Sources and Instruments of Data Collection—- 93<br>3.
• 2.4The Questionnaire———-93<br>3.
• 2.5Preliminary Testing——– 95<br>3.
• 2.6Pilot Testing———- 95<br>3.
• 2.7Personal Interview——– 95<br>3.
• 2.8Validity and Reliability Checks—— 96<br>
• 3.3Method of Data Presentation and Analysis—- 96<br>
• 3.4Model Formulation and A priori Expectation of Coff. Estimates 98<br>
• 3.5Model Specification– 105<br>3.
• 5.1Model Specification -A (Primary Data)——106<br>3.
• 5.2Model Specification- B (Secondary Data)—- 109</p><p><strong>

Chapter FOUR

DATA PRESENTATION AND ANALYSIS

• Presentation and Interpretation of Results</strong><br>
• 4.1Introduction———- 112<br>
• 4.2Reliability and Validity Checks—— 113<br>
• 4.3Descriptive Statistics (Primary Data)—— 117<br>4.
• 3.1Independent variables Impacting Accounting Quality– 117<br>4.
• 3.2Correlation matrix of the Independent Variables—-124<br>4.
• 3.3Descriptive Statistics (Secondary Data)—- 130<br>4.
• 3.4Type of Industry——– 130<br>
• 4.4Descriptive Statistics on Explanatory Variables by Industry– 135<br>
• 4.5Analysis of Results and Test of Hypotheses—- 137<br>4.
• 5.1Model 1 (OLS Estimation Using Pooled Responses)—-138<br>4.
• 5.2Model 2 (OLS Estimation Using Compilers Responses)– 141<br>4.
• 5.3Model 3 (OLS Estimation Using UsersResponses)—-143<br>4.6– Regression Results (Secondary Data)—— 157<br>
• 4.7Discussion of Findings——–170</p><p><strong>

Chapter FIVE

SUMMARY, CONCLUSION AND RECOMMENDATIONS

• Discussion of Findings, Conclusion and Recommendation</strong><br>
• 5.1Introduction———- 185<br>
• 5.2Summary of Findings——– 185<br>
• 5.3Conclusions———- 187<br>
• 5.4Recommendations——– 189<br>
• 5.5Contribution to Knowledge——–191<br>
• 5.6Limitations of the Study——–191<br>
• 5.7Suggestions for Further Study——–193<br><strong>Bibliography———- 193</strong></p></div><h3></h3><br> <br><p></p>