8 Published Articles
The Treasury Single Account (TSA) is a central bank-maintained policy that consolidates all government revenues and payments. The goal of TSA is to ensure the accountability of gov...
This paper synthesises two empirical studies that examined the effectiveness of the Culturo-Techno-Contextual Artificial Intelligence (CTCAI) pedagogy in the teaching of social sci...
West Africa’s post-Cold War democratization trajectory has unfolded alongside entrenched regional security challenges, including armed conflicts, terrorism, military coups, and t...
This study investigates the impact of tax revenue on budget implementation in Nigeria from 2014 to 2024, focusing on three key tax components: Company Income Tax (CIT), Value Added...
Entrepreneurial orientation are widely acceptable means of resolving challenges of SMEs in Nigeria as they prepare individuals for the establishment and operations of SMEs. This st...
This study examines the influence of firm characteristics on tax aggressiveness in listed manufacturing firms in Nigeria over the period 2014–2024. Using a random‑effects panel...
This study investigates the pivotal role of professional accountants in achieving the United Nations Sustainable Development Goals (UNSDGs) in Nigeria by 2030. Employing a cross-se...
This study examines the financial performance of listed industrial goods firms in Nigeria from 2014 to 2024, a period during which return on investment, proxied by earnings per sha...