Editorial Board


Editor-in-Chief

Professor Rafiu Oyesola Salawu

Department of Management & Accounting, Faculty of Administration, Obafemi Awolowo University, Ile-Ife

Managing Editor

Professor Godwin Emmanuel Oyedokun

Department of Management & Accounting, Lead City University, Ibadan, Nigeria

Editorial Board Secretary

Mary-Fidelis Chidoziem Abiahu

Director, Research and Professional Standard, Chartered Institute of Taxation of Nigeria


Editorial Board Members

Professor Chinedum Nathaniel Nwezeaku

Federal University of Technology, Owerri

Professor John Adeoti

Nigeria Institute of Social and Economic Research (NISER), Ibadan

Professor Uche Jack-Osimiri

Faculty of Law, River State University, Port Harcourt

Professor Aruwa Suleiman Akwu-Odo Salihu

Nasarawa State University, Keffi Nasarawa State Nigeria

Dr. Eiya Ofiafoh Ofiafoh (Associate Professor)

Department of Accounting, University of Benin, Benin City, Nigeria

Dr. Stephen Chukwuemeka Mark Abani

MCSA Worldwide Projects Limited, Abuja, Nigeria

Dr. Kenny Adedapo Soyemi

Department of Accounting, Olabisi Onabanjo University, Ago Iwoye, Ogun State, Nigeria

Professor Joseph Uchenna Uwaleke

Department of Banking & Finance, Nasarawa State University, Keffi Nasarawa State, Nigeria

Barrister Chukwuemeka Eze

Faculty of Law, Nasarawa State University, Keffi Nasarawa State, Nigeria

Mr. Simon Nwanmaghyi Kato

Federal Inland Revenue Service, Chairman’s Office, Abuja, Nigeria

Recent Journals

Hits: 66
Open Access Journal

EFFECT OF TAX REVENUE ON PUBLIC DEBT AND CAPITAL EXPENDITURE IN NIGERIA

Authors: Ntekpere Ukeme A. and Olayinka Ifayemi M.

Abstract The citizens' need for accountability by the governments' continuous receipt of tax revenue without a corresponding reduction in public debt and increase in capital expenditure has raised questions on the effect of tax revenue on public debt and capital expenditure. It is against this background that the study examines the effect of tax rev ...Read More


Hits: 29
Open Access Journal

FAIR VALUE GAINS AND LOSSES AND PERCEPTIONS OF EARNINGS QUALITY: EVIDENCE FROM NIGERIAN DEPOSIT MONEY BANKS

Authors: Gospel J. Chukwu, Godwin Israel Ebirien, Fiito K. Peekate and Amos Namapele

Abstract The need to increase the quality of reported earnings in Nigeria has led to many efforts, including the adoption of International Financial Reporting Standards, which introduced fair value measurement for certain assets and liabilities. This study determined whether the perception of investors on the quality of earnings reported by banks is ...Read More


Hits: 31
Open Access Journal

ACHIEVING TRANSPARENT IFRS FINANCIAL REPORTING IN NIGERIA AND GHANA: THE B & B MODEL EFFECT

Authors: NWOYE, Ugochukwu John , ADENIYI, Segun I. and ABIAHU, Mary-Fidelis Chidoziem.

Abstract 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 in IFRS financial reporting. As a result, this ...Read More


Hits: 28
Open Access Journal

DETERMINANTS OF TAX COLLECTION BY LOCAL GOVERNMENTS: EMPIRICAL EVIDENCE FROM KWARA STATE

Authors: Mohammed Yaru

Abstract Local governments in Nigeria depend so much on monthly statutory allocations from the federation account. The allocations have not only been insufficient in meeting the financial needs of local governments but are also characterised by uncertainties and volatilities. Debt profiles of local governments have mounted as a result. Looking inwar ...Read More


Hits: 32
Open Access Journal

COVID-19 CHARITABLE DONATIONS AND TAX SHIELD OF DONORS IN NIGERIA

Authors: Cletus O. Akenbor

Abstract This study aimed at investigating the extent to which covid-19 charitable donation affects tax shield of donors in Nigeria. The study adopted a survey research design, and the population of the study consisted of donors of the N500 billion covid-19 crisis intervention fund established by the Federal Government of Nigeria to contain the effect ...Read More