Ahmad Aliyu Abdullahi

Department of Accounting, Ahmadu Bello University, Zaria

2 Publications

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68 Global Citations

Publications 2

Research Article Vol. 12, Issue 1

IMPLEMENTATION OF CASH BASIS IPSAS IN NIGERIA: CHALLENGES AND PROSPECTS

Ahmad Aliyu Abdullahi^*, Ahmad Bello, Shehu Usman Hassan

Government Accounting has been operated based on Cash Accounting and Private Sector Accounting has been predicated on Accrual Basis. Whereas the Accrual Basis of Accounting has been working well in the private Sector, the continued application of the Cash Basis in the Public Sector appears to have thrown up a number of problems, the main on...

DOI: 10.67203/njar.2016.ks0754wi

Jun, 2016 Vol. 12, Issue 1 127 views 90 downloads

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Research Article Vol. 11, Issue 2

DETERMINANTS OF EXTERNAL AUDITORS’ ROTATION IN LOCAL GOVERNMENT COUNCILS OF KADUNA STATE

Ahmad Aliyu Abdullahi^*, Salisu Mamman, Ahmad Bello Dogarawa

This study examined empirically the determinants of external auditors’ rotation in Kaduna State Local Governments. A survey of local government directors of finance, internal auditors, area auditors and local government inspectors was conducted to collect data on perceptions of attributes important in the external auditors’ appointment(rotation) de...

Dec, 2015 Vol. 11, Issue 2 30 views 22 downloads

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