Over the past decades, actual tax revenue generated has consistently fall short of the budgeted tax revenue expected due to tax fraud; this is issue has left government with little funds to finance the huge capital expenditure needed for economic development. It is important to address the issue...

In Africa, the transparency quality of financial disclosures appears to rank below expectations after several years of adopting IFRS. Some scholars advocate for the deployment of multi investigative models as a complement during Financial Statements audit to help secure reasonable transparency...

The African Continental Free Trade Agreement (AfCFTA) is a trade agreement among 55 African Union member states, with the goal of creating a single market followed by free movement of goods and services and promotion of movement of capital and natural persons. At the inception, despite the...

It is no more news that various comments have been passed on the 2019 Finance Act both at the proposal stage and even now after signing the Bill into an ACT by the Federal Government of Nigeria. Many of these comments are subjective, incoherent and casual not based on any epistemological...

This study examined the modeling correlation between shareholders dividend and corporate performance in Nigeria. The study employed the ex post-facto research design. To obtain answers on the research questions and to test the hypotheses formulated, data were obtained from annual reports of...

The main objective of this study is to ascertain the effect of Accounting Information on Market Share Price of Information, Communication and Technology (ICT) firms listed on Nigeria Stock Exchange. The specific objectives are to ascertain the effect or otherwise of Dividend per share, Earnings...

The objective of this study is to determine the effect of intellectual capital on the financial performance of quoted commercial banks in Nigeria. This study adopted panel data analysis of all the banks quoted on the Nigerian Stock Exchange as at 31st December 2015 for a period of six years...

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...

Financial fraud had for long been seen as a menace that led to the collapse of many organizations in the world. The Federal Government in a bid to reduce the cases of financial fraud, established many anti-graft agencies but yet the efforts seemed not to have yielded any results. Recently, the...

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...