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Ahmad Imam

Publications (2)

Assessing the Efficacy of Budget in Controlling Fraudulent Personnel Cost Figure in Borno State Civil Service, Nigeria

Ahmad Imam · Journal of Economics, Management and Trade · 2021

The Borno State Government in its effort to rid the state civil service of the ghost worker syndrome made a lot of efforts such as verification of staff by consultants and physical head count of staff by committee. The present administration and its predecessors have all made tha...

Open access Research Article 10.9734/jemt/2021/v27i230326

Effect of Person-Related Factors on the Recognition of Contingent Liability in Nigerian Listed Companies

Musa Garba Gulani, Ahmed Modu Kumshe & Ahmad Imam · Asian Journal of Economics, Business and Accounting · 2016

International Accounting Standard (IAS) 37 requires Accountants to assign a percentage probability to the expression ‘probable’ when recognizing contingent liability in Financial Statements. A probability of 50% and above qualifies the contingent liability to be recognized; while...

Open access Research Article 10.9734/AJEBA/2016/28778