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42 articles
41
Research Article DOI: 10.68022/jopakasu.2023.3lf4b3bp

THE EFFECT OF AUDIT COMMITTEE RESOURCES ON ACCOUNTING REPORTING QUALITY OF LISTED OILAND GAS IN NIGERIA.

IWAMETAN JOHNSON OLADIPO*, MIKO NURUDEEN USMAN, HAUWA S. JUNAID, ISUWA DAUDA

This study focuses on the link between audit committee resourcesand accounting reporting quality proxy by accrual quality of listed Oil and Gas firms in Nigeria.The aim is to examine whether audit committee variables such as female gender, size, and accounting certificationexperthavean oversight effect on financial reporting quality. The study employed ex-post facto and correlational research desi...

Jun, 2023 pp. 153-166 9 views 3 downloads
42
Research Article DOI: 10.68022/jopakasu.2023.vy6ni8ny

IMPACT OF DETERRENCE, GOVERNMENT PERFORMANCE AND RELIGIOUS ETHICS ON TAX EVASION OF SMALLAND MEDIUM ENTERPRISES IN KATSINA NORTH SENATORIAL ZONE

LAWAL MUHAMMAD*, SHEHU USMAN HASSAN, AUGUSTINE AYUBA

It is examined in the study the impact of deterrence, government performance and religious ethics on tax evasion of SMEs in Katsina State. The researcher collected data from 165 SMEs in Katsina North Senatorial Zone using a structured questionnaire. Three hypotheses were tested using (PLS-SEM). The study found deterrence, government performance and religious ethics are significantly related to tax...

Jun, 2023 pp. 167-184 15 views 3 downloads