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 examines the determinants of organizational performance in trade associations with specific reference to professional bodies in Nigeria. Based on a purposive sampling framework, 10 professional bodies in Nigeria were selected as sample for the study. The procedure was adopted because...

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...

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....

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...

His Excellency, President Muhammadu Buhari on Thursday, 8 October 2020, presented the 2021 Budget Proposal to the Joint session of the National Assembly. A major highlight of his budget presentation speech was the expression of the government’s intention to present the Finance Bill, 2020 for...

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...

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...

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...

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...