Table of Contents :

Audit Committee Attributes and Compliance with Disclosure Requirements on Loans and Advances by Listed Deposit Money Banks in Nigeria
Nura Sadiq, Ibrahim Magaji Barde and Kabiru Isa Dandago 5

An Empirical Evaluation of the Effect of Corporate Governance and Macroeconomic Variables on the Financial Performance of Pension Schemes in Kenya
William Akwimbi, Duncan Ochieng, Josephat Lishenga and Martin Ogutu25


International Public Sector Accounting Standard: An Antidote to Corruption in Public Sector Entities in Zimbabwe
Simon Chosani, Hove Victor. A. Z, Chinyamunjiko Newton, Gani Shenaaz and Masinire Sharon49


Exploring the Impact of Entrepreneurial Capital among Graduates of Nigeria Tertiary Institutions. On Nano Business Intention for Wealth Creation
Ogunwoye Adewuni Abigael, Oladele Olubode Olusegun, Bankefa Israel Olasupo and Olatunji Ibrahim Gbenga67


The Nigerian Insurance Industry and Porter's Five Forces
Rotimi Lawuyi87


Book Review: Understanding Pension Administration and Management in the Contemporary World
Kabiru Isa Dandago109

[abstract]