Over the years, tax administration has been plagued with several limiting issues and factors such as tax evasion, tax avoidance, dwindling oil revenue, predominantly cash-based transactions, poor or absence of record keeping ...

Given that an effective Tax administration is sometimes touted as having strong macroeconomic growth effects, this study examines the contribution of Tax revenue to the economic growth and development of Nigeria. Tax revenue ...

Capital market is an important source for mobilizing idle savings from the economy. It mobilizes funds from people for further investment in the productive channels of an economy. The market raises resources for longer ...

In recent times the issue of International Public Sector Accounting Standards (IPSAS) has been of interest to scholars as far as financial reporting in the public sector is concerned. IPSAS have been embraced by many ...

This study looks at financial reporting issues and implications that have arisen as a result of the Covid-19 outbreak in Nigeria. The study spans the years 2019 to 2021, with the Covid-19 beginning in 2019 and continuing ...

When it comes to employment sector, there is an urgent need for wider investigations about the impact of COVID-19 on unemployment to explore possible damages to existing patterns of youth employability, and the alignment ...

The driving force behind this study is the fact that dividend policy formulation is a subject of controversy from the theoretical point of view as well as the inherent problems that firms are practically confronted with ...

Local governments are faced with various challenges to source adequate funds for development drives and as such, ERevenue generation has been introduced to boost internally Generated Revenue in Karu Local Government Council ...

The study examined audit report practice and financial reporting quality of consumer’s goods firms listed in Nigeria. Data were sourced from the annual reports of selected firmsfor seven (7) years from 2012-2018. The study ...

Audit independence has been acknowledged as an important mechanism in mitigating information asymmetry. This is because it ensures that the auditor presents objective views, which are reliable and truthful about the financial ...