November 2011
The perception of ethics in auditing profession in Nigeria
The purpose of the study is to provide evidence on ethics, legitimacy of auditing profession and the future outlook of the profession in Nigeria by obtaining responses from external auditors, industry and academic accountants as well as auditing students. In spite of the existence of research pointing to the link between corporate scandal and loss of public confidence, there is paucity of research focused on the future...
November 2011
Corporate taxation, investment and productivity: A firm level estimation
This paper analyses how corporate taxes can affect investment and productivity. To address this question the paper uses data from a set of 42 developing countries taken from the World Bank Business Environment Surveys and examines whether firms with different sizes are affected differently by taxation. We extend the analysis that has been carried out relating tax rates to investment into the analysis of the impact of...
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