The Accounting Profession and Nat

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Volume 1, No 1, March 2009
Published by: Nigerian College of Accountancy, Jos
Postgraduate Professional College and Training Arm of ANAN

...Advancing the Science of Accountancy

Prof. Edet Robinson Iwok, Ph.D, FCNA Prof. A. A. Okwoli, Ph.D, FCNA Prof. Abimaje Akpa, Ph.D, FCNA Prof. B. C. Osisioma, Ph.D, FCNA Prof. Edet B. Akpakpan, Ph.D, FCNA, Prof. A. C. Ezejulue, Ph.D, FCNA Prof. A. S. Mikailu, Ph.D, FNIA Chairman, Education, Training, Research and Technical Committee, ANAN Chief V. C. Azie Accountant-General of the Federation Auditor-General of the Federation Registrar, ANAN Chairman, Fed. Inland Revenue Service Director of Research, National Universities Commission Treasurer, ANAN - Business Manager Prof. M. A. Mainoma, Ph.D, FCNA Mr. C. B. Umoh Editor-in-CHief Editor Associate Editor Associate Editor Associate Editor Associate Editor Associate Editor Member Member Member Member Member Member Member Member Secretary Assistant Secretary

The Journal of Accounting is a biannual publication. All contributions of articles, book reviews, research notes, etc, intended for consideration for publication in this Journal should be in English and should be submitted in two hard copies and a soft copy. Articles, book reviews and research notes intended for consideration for publication are subjected to reviews by three experts in the related field. The primary criterion for publication in the Journal is the significance of the contribution to the advancement of the science of accounting and related literature. The decision of the Editorial Board, based on the advice of the reviewers, is final and not subject to negotiation. All correspondence, enquiries, contributions and research notes should be submitted to: The Editor, The Journal of Accounting, C/o Nigerian College of Accountancy, Plot 42T Bauchi Ring Road, Dogon Dutse, P. M. B. 2734, Jos, Plateau State, Nigeria. Subscription Rates: Nigeria Outside Nigeria


N1000 (Exclusive of postage) N1000 $10 (Exclusive of postage)

Prof. Edet R. Iwok Editor-in-Chief


Like any other profession, Accounting is not static. It constantly responds to the dynamism of human existence because Accountants are by nature curious and experimental. Their curiosity causes them to enquire into the proximate problems affecting their profession and practice. Again, two great inventions that have helped accountants and indeed professionals in other fields of human endeavour are the inventions of writing and of scientific method. The continuous growth of accounting knowledge and practical insights requires a reasoning, questioning, and experimental mind of the Accountant. The birth of The Journal of Accounting is therefore, a platform for reasoning, questioning and experimental mind in the field of accounting and its closely-related disciplines. It is a platform for cross-fertilization of ideas and of advancing the science of accountancy in line with ANAN's vision and mission. In this maiden edition of The Journal of Accounting we try to grapple with the following issues: The Effect of Audit on Corporate Sustainability, Growth and Development; Accounting and Nation Building; The Role of Accountants in the Attainment of Banking Sector Consolidation Objectives in Nigeria; The Use of Ratios in Financial Analysis and Prediction of Financial Crisis; The Relationship and Problems of Auditors in a Joint Audit Exercise: A Survey of Ten Audit Companies in Nigeria; Accountants Role in Investing in Stocks and Shares in the Capital Market; The Undisclosed Facts on Exempted Value Added Tax (VAT) Items in Nigeria: A Survey of Northern and Southern Zones; and Entrepreneurship and Africa's Quest for Development: A Review of Family Business in Nigeria. It must, however, be made clear here that contributors' views expressed in the treatment of issues in the Journal do not and may not represent the views of the Editorial Board, the...
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