Browsing by Author "Abdullahi, Abdulrasheed Taiwo"

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    FORENSIC ACCOUNTING PRACTICES AND INFLUENCING FACTORS: EVIDENCE FROM PROFESSIONAL ACCOUNTANTS IN LAGOS
    (Faculty of Management and Social Sciences, 2024) Abdullahi, Abdulrasheed Taiwo; Mustapha, Abdulrazaq; Salaudeen, Ibrahim; Shuaib, Abdul-hakeem; Subair, Muhammed Lawal
    This study investigates the impact of forensic accounting practices, professional regulation, and institutional factors on the effectiveness of forensic accounting among professional accountants in Lagos, Nigeria. With increasing financial crimes and fraud across various sectors, forensic accounting has emerged as a critical tool for detecting and preventing these issues. However, the effectiveness of forensic accounting practices can be influenced by the regulatory environment and institutional factors. Using a quantitative research approach, data was collected from 200 professional accountants through structured questionnaires. The findings reveal that forensic accounting practices significantly enhance financial accountability and fraud detection, with a strong positive relationship (β = 0.58, p < 0.01). Professional regulation also plays a crucial role, positively impacting forensic accounting outcomes (β = 0.42, p = 0.007), although to a slightly lesser degree. Institutional factors showed a positive but marginally significant effect (β = 0.35, p = 0.055), indicating the need for stronger institutional support to further enhance forensic accounting practices. The study highlights the importance of a robust regulatory framework and institutional infrastructure in improving forensic accounting practices. The results have important implications for policymakers, regulators, and professional bodies, emphasizing the need to strengthen professional regulations and institutional frameworks to maximize the effectiveness of forensic accounting in fraud prevention and financial accountability in Nigeria. Future research should explore additional contextual factors that may influence forensic accounting practices in other regions
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    THE EFFECT OF GOVERNMENT POLICIES ON PROPERTY TAX COMPLIANCE AMONG NIGERIAN LANDOWNERS
    (Faculty of Management and Social Sciences, 2024) Abdullahi, Abdulrasheed Taiwo; Shuaib, Abdul-hakeem; Salauden Ibrahim; Mustpaha, Muhammed Basiru; Olumoh, Yusuf Alabi; Anifowoshe, Bukky Biliqees
    This study examines the effect of government policies on property tax compliance among Nigerian landowners, with a focus on how regulatory, fiscal, and administrative policies influence taxpayer behavior. The research explores the role of technological innovations, such as data management and communication tools, in enhancing tax administration and compliance rates. Using a mixed-methods approach, primary data were collected through structured questionnaires administered to landowners, while secondary data from government tax reports were analyzed. The study employs descriptive and inferential statistics to assess the relationship between government policies, technological innovations, and property tax compliance. Findings reveal that while regulatory and fiscal policies establish a legal framework for property taxation, inconsistent implementation and perceived unfairness hinder compliance. Administrative policies, particularly in assessment and collection procedures, significantly impact compliance rates. Technological innovations, such as GIS applications and automated tax management systems, improve efficiency and transparency, enhancing taxpayer trust and voluntary compliance. However, challenges like inadequate taxpayer education and poor public perception of the tax system remain. The study concludes that effective government policies, complemented by technological innovations, are essential for achieving higher compliance rates and improved revenue generation. This research provides valuable insights for policymakers aiming to refine tax administration strategies and foster greater taxpayer engagement. It recommends enhanced public awareness programs and consistent policy implementation to address gaps in compliance. Future research could explored the long-term effects of policy changes and technology adoption on property tax revenues