Journal of
Accounting and Taxation

  • Abbreviation: J. Account. Taxation
  • Language: English
  • ISSN: 2141-6664
  • DOI: 10.5897/JAT
  • Start Year: 2009
  • Published Articles: 209

Table of Content: October-December 2020; 12(4)

October 2020

Forensic accounting and financial crimes in Nigerian public sector

The mismanagement of notable government businesses across the nation has led to the abandonment of viable public projects and the attendant indiscriminate lay-off of staff in the public sector have generated the ever-increasing attention in academic, private and public sectors. As a result of the increase in the level of decadence in the government sector, a gamut of dissenting voices have been raised necessitating the...

Author(s): Dada Samuel O. and Jimoh Fatai B.  

October 2020

Effects of information technology on effective tax assessment in Nigeria

Ineffective tax assessment and systemic deficiencies have been the general perceptions that tax administrators do not remit tax collections, and this is greatly affecting tax revenue generation in Nigeria. Prior studies have attributed these anomalies to lack of efficient information technology and competent tax administrators. Consequently, this study investigated the effect of information technology on effective tax...

Author(s): Ajala Michael O. O. and Adegbie F. F.

October 2020

Risk based internal audit at Greek listed shipping companies of New York stock exchange

In recent years, significant changes have been made in the internal audit function, based on regulatory stipulations along with the need for improvement of internal audit services. These changes had a significant impact not only on the business itself, but also on the markets and on various stakeholders, and have led to the need to implement a methodology for conducting internal audits based on risk. Our research...

Author(s): Andreas G. Koutoupis, Panagiotis Kyriakogkonas, Ioannis Ploumpis and Dimitrios Leontis

October 2020

Factors influencing International Financial Reporting Standards (IFRS) implementation success: Evidence from Ethiopia

Drawing on Institutional and Economic Network Theories, this study investigated factors influencing International Financial Reporting Standards (IFRS) implementation success in Ethiopian business organizations identified as Public Interest Companies by the government which were expected to adopt IFRS for the year ending June 30, 2018. The study adopted explanatory method to answer the research questions and test...

Author(s): Mengistu Bogale Ayele

October 2020

Has tax and accounting relationship come to nothing? An investigation into the decision usefulness of financial information disclosure

This paper investigates the decision usefulness of financial information disclosure to the Nigeria tax authority in discharging its tax assessment and collection responsibility. The paper is built on the notion that the long relationship and influence of taxation on accounting should in particular promote decision usefulness information to the tax authority. Thirteen tax themes were developed whose reflection was...

Author(s): Koholga Ormin and Bashir Tijjani