The Influence of Auditing Firms in the Adoption of International Financial Reporting Standards as a Tool of Managerial Effectiveness

NATIONAL UNIVERSITY OF RWANDA

FACULTY OF ECONOMICS AND MANAGEMENT

DAPARTMANT OF ECONOMICS

OPTION OF SCIENCE IN ACCOUNTING

Level 5

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Presented by: FONYO RWIYEREKA Mathieu

Registration number: 10202150

Supervised by: KIMUYA Stephen

                                                                Done at Huye, 20th February 2013

DECLARATION

I FONYO RWIYEREKA Mathieu, hereby declare that this is my original work, researched and compiled for the presentation in a partial fulfillment of the academic requirements for the award of a Bachelor’s degree in accounting sciences in the National University of Rwanda. I certify that this work has never been partly or in whole presented or Submitted for a degreed or award in any university or similar institution. For any references in terms of books and other documents are presented in the Bibliography.

Mr. FONYO RWIYEREKA Mathieu (Researcher)

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Mr. KIMUYA Stephen (Supervisor)

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CERTIFICATION

I, Mr. KIMUYA Stephen, hereby certify that the present research project entitled “The influence of auditing firms in the adoption of international financial reporting standards, as a tool of managerial information reliability” was done and submitted by Mr. FONYO RWIYEREKA Mathieu under my supervision.

Supervisor

Mr. KIMUYA Stephen

Signature………………………………..………………..

Date………/………/2013

DEDICATION

TO

Almighty God, your love is unforgotten

TO

My parents, your assistance and advice are the main source of this achievement

TO

My brothers, sisters and relatives your love is highly appreciated.

TO

My lecturers, your knowledge provided to me will remembered

TO

All my friends and classmates at NUR

ACKNOWLEDGEMENTS

First, my immeasurable thanks go to the Almighty God for having protected me until today and the achievement of four years at National university of Rwanda and thanks to everyone who supported me in any way for successful accomplishment of this work.