The aim of this study is to evaluate tax administration in developing countries using selected countries in West Africa. This study becomes pertinent as a result of various trade agreements signed by the Presidents and Heads of State of these countries guaranteeing easy cross-borders trading....

The study investigated the relationship between corporate life cycle and classification shifting in the financial statements of quoted conglomerates in Nigeria. Using ex-post facto research design, the population of the study was drawn from quoted manufacturing firms on the Nigerian Stock...

The study examined the effect of creative accounting on audit risk and audit failure amongst practicing auditors in the South-eastern geopolitical zone of Nigeria. The study employed survey research design using Chi-square to analyze data from questionnaires issued to 115 respondents among 4...

Creative accounting has taken a centre stage in the discussions around audit failures on the global stage. Several researches have sought to proffer solutions that aid organizations to avoid the potholes. This study, however, examined the Auditors' perspective on the effect of creative...

Financial crimes are on the increase in the financial sector despite the deployment of modern evolving technologies. This has created a need for the anatomy of financial crimes in the banking sector as this study focused on the role of accountants and external auditors in combating financial...

This study assessed the impact of the components of Intellectual Capital (Human Capital, Structural Capital, Relational Capital and Innovation Capital) of Companies listed on the Nigerian Stock Exchange with a view to determining their association with financial performance. The study adopted...

This study examined the application of fraud box-key model in the determination of fraud risk factors in the banking industry in Nigeria. The objectives of the study were to investigate the extent to which elements of fraud diamond (pressure, opportunity, rationalization and capability)...

Internal auditors play crucial role in ensuring, accountability, probity and governance of public sector entities. However, the effective performance of such duties would depend on the challenges faced by internal auditors in public sector institutions. The objective of this study is therefore...

The inadequacy of historical cost measurement has been unto capture current market information and conditions have given rise to the increased use of fair value measurement. However, there has been a controversy as to whether Fair Value Accounting actually satisfies this need it purports to in...