International Journal of Banking and Financial Services
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View AllMacroeconomic Fundamentals and the Dynamics of External Reserves in Nigeria
THE ROLE OF TAX SHELTERING IN SHAPING EARNINGS QUALITY AMONG NIGERIAN OIL AND GAS COMPANIES
This paper assessed the effect of tax sheltering measured using cash effective tax rate, tax savings and book tax gap on earnings quality (the modified Jones earnings model) of listed oil and gas firms in Nigeria from201…
A STUDY ON THE EFFECT OF IPSAS ADOPTION ON FINANCIAL REPORTING QUALITY IN BENUE STATE’S PUBLIC SECTOR
The study examines effect of IPSAS implementation on financial reporting quality of MDAs in Benue State, Nigeria for the period 2018 - 2020. The research adopted the descriptive survey research design, using structured q…
THE ROLE OF THE FRAUD TRIANGLE IN FINANCIAL REPORTING FRAUD: AN EXTENSIVE LITERATURE REVIEW
Fraudulent financial reporting poses a significant threat to the integrity of the trust of stakeholders in businesses and the fraud triangle highlights key elements that contributes to the occurrence of fraud in a firm. …
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