Articles of K17

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AUDITING NIGERIA’S TAX REFORMS: INSIGHTS INTO COMPLIANCE CHALLENGES
By: Ibrahim Ayotunde Salawu, Michael Oluwaseun Adeyemi
Published: June 2, 2025
Nigeria’s proposed tax reform bills mark a significant shift in the country’s fiscal policy, aiming to modernise the tax system, enhance revenue generation, and promote fiscal equity. These reforms introduce progressive tax rates, a derivation-based VAT distribution system, and measures to regulate the growing digital economy. While the reforms have...

FINANCIAL DRIVERS OF ENVIRONMENTAL DISCLOSURE IN THE INDUSTRIAL GOODS SECTOR
By: Emmanuel Tamunotonye Okoro , Joy Ebimobowei Preye
Published: June 2, 2025
The increasing concerns regarding the negative impacts of corporate activities and the demand for thorough environmental disclosure have led to heightened environmental awareness and responsiveness among firms to meet stakeholder expectations. This study investigates the influence of firm size, liquidity, and earnings on the environmental disclosures of listed industrial goods...

FACTORS INFLUENCING STUDENTS’ ACADEMIC PERFORMANCE IN FINANCIAL ACCOUNTING IN NORTHEAST NIGERIAN POLYTECHNICS
By: Fatima Hauwa Abubakar , Jonah Ibrahim Yusuf
Published: June 2, 2025
This study investigates the factors influencing students’ academic performance in financial accounting across polytechnics in the northeast Nigeria. The study employed a quantitative approach to analyses from both students and lecturers across these polytechnics in the region. Data for the study was obtained through the issuance of well-structured questionnaires to...