Testing the Effectiveness of Money Supply on Inflation in Nigeria
dc.contributor.author | Adeniyi Benjamin ADEDOYIN | |
dc.date.accessioned | 2024-05-16T12:14:13Z | |
dc.date.available | 2024-05-16T12:14:13Z | |
dc.date.issued | 2022-12 | |
dc.description.abstract | This study examined Forensic Accounting Practices and Tax revenue in Nigeria. Following the adoption of forensic accounting, lots of research has been carried out to investigate the effect of forensic accounting practices and tax revenue. However, very few of these studies have been able to empirically validate the nexus between forensic accounting practices adoption and tax revenue. It is on this basis that this study examined the effect of forensic accounting practices and tax revenue in Nigeria. Survey research design was adopted for the study, the population comprises of four hundred and seventeen (278) employees of selected 69 listed offices in 6 states (Lagos, Ogun, Oyo, Osun, Ekiti & Ondo) of FIRS with respondents randomly selected. A structure questionnaire was administered. The instrument was validated and data gathered were analyzed. Out of 278 questionnaire items administered, 271 were retrieved (97.4% response rate). The study found that fraud prevention & Detection (F =332.858, (R) =.672, (R2) =.451, p value =0.000<0.05); fraud deterrence (F= 7.587, (R) =.136, (R2) .018, p value= .003<0.05; fraud investigation (F =364.436, (R) =.688, (R2) .474, p value= .000<0.05 and tax audit & (F =3.825, (R ) =.097, (R2) =.009, p value = .051<0.05) and forensic accounting practices (fraud prevention & Detection, fraud deterrence, fraud investigation, tax audit & investigation) F= 653.998, R-squared =.891, p value 0.00<0.05) were found to have positive significant relationship between forensic accounting practices and tax revenue in Nigeria. The study therefore concludes that fraud prevention and detection, fraud deterrence, fraud investigation and tax audit & investigation were quintessential factors in determining tax revenue of FIRS. It was recommended that researchers, State Inland Revenue Service and Stakeholders should consider the effect of fraud prevention, detection, fraud deterrence, fraud investigation, tax audit & investigation when making organization decision. Keywords: Forensic accounting practices, Fraud Prevention, Tax Audit, Tax Revenue Word count: 300 | |
dc.identifier.citation | Kate Turabian | |
dc.identifier.other | PhD | |
dc.identifier.uri | https://repository.lcu.edu.ng/handle/123456789/106 | |
dc.language.iso | en | |
dc.publisher | Lead City University | |
dc.relation.ispartofseries | P.hD | |
dc.title | Testing the Effectiveness of Money Supply on Inflation in Nigeria | |
dc.type | Thesis |
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