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...

The study examined the effect of deferred tax accounting on financial performance of listed agricultural firms in Nigeria. The study employed ex post facto research design using data from 4 quoted agricultural firms. The data span across 7 years ranging from 2011-2017 and were analyzed using...

The study examined the effect of corporate tax on the sustainable financial performance of listed firms in Nigeria, specifically the listed manufacturing firms. The study employed ex post facto research design using data from 10 listed manufacturing firms. The data span across 5 years ranging...

This work examined the relationship between convergence of accounting standards and the financial reporting quality of brewery industry in Nigeria. The main objective of the study is to determine the effect of (pre and post) IFRS adoption on market value per share of Guinness Breweries Plc. Time...

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...