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...

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...

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 focuses on the inclusive application of SAS No. 99 in the effective deterrence of fraudulent financial reporting in Nigeria. Being a perceptive study, the exploratory research design was adopted. A total of 91 samples were judgmentally selected comprising practicing accountants in the...

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...

The study evaluated the effect of fair value reporting on financial profitability and firm value with focus on deposit money banks listed on the Nigerian Stock Exchange Using a sample of 13 banks quoted on the Exchange, the study employed secondary data gathered from published annual reports of...

This study examined the effect of management accounting information systems on the performance of companies listed under the consumer goods industry sector of the Nigerian Stock Exchange. The objectives of the study were; to ascertain the effect of sales management system on the profitability of...

The publication,“Understanding Solid Minerals Law and Taxation” is essential to the current and prevailing economic situation in Nigeria, with the growing emphasis on the development of the solid minerals sector of the Nigerian economy. The increased economic activities prompted by the...

Members of the Organization for Economic Cooperation and Development (OECD) have set themselves to work together to eliminate, albeit reduce to the barest minimum, the impact of aggressive tax planning, base erosion and profit shifting, consumption tax, dispute resolution, exchange of...