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....

Recently, there has been growing concern about ethical and integrity issues in the accounting and auditing profession in public and private sectors of the economy, based on questionable acts committed by professionals whose certification decision makers rely upon. This study adopted the...