SU

Salisu Umar

Department of Accounting, Bauchi State University Gadau, Bauchi, Nigeria

umarsalisu2005@gmail.com
2 Publications
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8 Downloads

Publications 2

1
Research Article Vol. 10, Issue 1

ADVISORY COMMITTEE OF EXPERTS (ACE) AND INTERNAL SHARI’AH AUDITORS’ CHARACTERISTICS ON INTERNAL SHARI’AH AUDIT EFFECTIVENESS OF NON-INTEREST FINANCIAL INSTITUTIONS IN NIGERIA

Saka, Oluwasegun Sikiru*, Anietie Charles Dikki, ALIYU AHMED ABDULLAHI, Salisu Umar

The study examined the effect of Advisory Committee of Experts (ACE) and internal shari’ah auditors’ characteristics on the internal shari’ah audit effectiveness of non-interest financial institutions in Nigeria. The study adopted a survey research approach which assumes positivist paradigm. A self-administered questionnaire was used to collect dat...

DOI: 10.68022/kajarap.2025.m18bl6h8
Jun, 2025 Vol. 10, Issue 1 16 views 4 downloads
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2
Research Article Vol. 10, Issue 1

ASSESSING THE DETERMINANTS OF VALUE ADDED TAX INCREMENT COMPLIANCE IN SMALL AND MEDIUM ENTERPRISES WITHIN NORTH-EAST ZONE OF NIGERIA

Dahiru Aliyu Dadi*, Salisu Umar, Abdulkadir Abubakar

The study investigated the determinants for value added tax (VAT) increment compliance within the Small and Medium Enterprises (SMEs) in North-East of Nigeria. This study utilized a quantitative approach and employed a survey research design. The study's population consisted of all 293 core tax personnel of the Federal Inland Revenue Service in the...

DOI: 10.68022/kajarap.2025.nutojciw
Jun, 2025 Vol. 10, Issue 1 20 views 4 downloads
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