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    INSTITUTIONALIZING ACCOUNTABILITY: A STRUCTURAL EQUATION MODELLING OF THE IMPACT OF REGULATORY FRAMEWORKS ON FINANCIAL DISCIPLINE IN NIGERIA
    (Department of Accounting and Finance, Faculty of Management and Social Sciences, Kwara State University, Malete, 2025) Abdul-Hakeem Shuaib; Abdulrasheed Taiwo Abdullahi; Salaudeen Ibrahim3; Muhammed Basiru Mustapha; Yusuf Alabi Olumoh
    This study investigates the structural relationship between the Supreme Audit Institution (SAI) regulatory framework and financial accountability within the Nigerian public sector, specifically; it investigates the adequacy of current constitutional provisions governing the Office of the Auditor-General for the Federation (OAuGF) and examines how a lack of direct prosecutorial powers hinders effective financial accountability. Adopting a convergent parallel mixed-methods research design, data was gathered from both quantitative and qualitative populations. The quantitative sample comprised 237senior field officers derived via Krejcie and Morgan tables, while the qualitative data was obtained from interview conducted on four purposively selected experts across academia, law, accounting, and the OAuGF. The quantitative data was analysed using descriptive statistics and Partial Least Squares-Structural Equation Modeling (PLS-SEM) while the qualitative data was analysed using thematic Nvivo. Findings revealed that while formal constitutional provisions establishing the OAuGF exist (M = 3.61, SD = 0.971), the existing legal mechanisms are widely considered inadequate for enforcing robust financial accountability due to an obsolete colonial-era framework (Audit Ordinance of 1956). It also reveal that granting the SAI explicit powers to prosecute financial infractions directly would significantly strengthen financial accountability in the public sector (M = 3.21, SD = 1.077).Guided by Institutional Theory, the study recommends amongst others that the Executive immediately assent to the Federal Audit Bill, the National Assembly expand the legislative oversight mandates of the SAI, and constitutional amendments be instituted to formalize modern administrative structures.
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    INFLUENCE OF INTEGRATED FINANCIAL MANAGEMENT INFORMATION SYSTEM (IFMIS) ON THE PERFORMANCE OF GOVERNMENT ENTITIES IN NIGERIA.
    (Department of Accounting and Finance, Kwara State University, Malete, 2022) Salaudeen Ibrahim; Abdul-Hakeem Shuaib; Muhammed Basiru Mustapha; Benuh Adama Idris; Tunde Saka Abdulsalam
    Public Sector Performance has been a contemporary discourse among researchers in Nigeria. Despite the formidable regulatory and institutional frameworks put in place to strengthen public sector finance management in Nigeria, the domain continues to struggle with huge financial management infractions that are not in tune with the norms as well as international best practices thereby resulting to performance failure. The main objective of this study was to investigate the influence of Integrated Financial Management information System (IFMIS) on performance of government entities’ in Nigeria. The research design deployed was descriptive and inferential mixed research design using a purposive sampling technique. The study population was 1504 comprises of selected top and middle level pool officers in the Accountant-General for the Federation office on grade level 13 to 17. The study’s primary data source sample size was 306 using Krejcie and Morgan, (1970) while the interview sample size was also 3 (three). Primary data was collected using questionnaire and interview while Partial Least Square was used to analyse the quantitative data and Thematic/NVIVO was used to analyse the Qualitative data. Finding from the quantitative analysis shows that a positive statistically significant relationship exist between the two variables as the path model coefficient results indicates that IFMIS is significantly related to both financial (β = 0.466; p< 0.05) and non-financial performance of government entities’ with (β = 0.490; p< 0.001). Finding from the qualitative analysis corroborated with the quantitative findings, its results however, indicates existence of various challenges ranging from infrastructures deficient as well as capacity building issues for IFMIS operators; The study therefore concludes that IFMIS significantly influence both financial and non- financial performance of government entities with limitations of various challenges. The study recommends therefore, that government should endeavour to provide strong Information Technology (IT) infrastructure and the right capacity building of the operators as it is expected to increase the level of performance in entities’, and assist in providing more meaningful information for decision making process.
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    IMPACT OF TAXATION OF DIGITAL ECONOMY ON TAX IMPLICATIONS FOR BUSINESSES OPERATING IN NIGERIA
    (DEPARTMENT OF ECONOMICS & MANAGEMENT SCIENCE NIGERIA POLICE ACADEMY, WUDIL-KANO, 2024) Yusuf Alabi Olumoh; Abdullahi Taiwo Abdulrasheed; Mubaraq Sanni; Salaudeen Ibrahim; Shuaib Abdul-Hakeem Oluwole; Ramat Titilayo Salman
    The taxation of the digital economy is a dynamic and ongoing process, as governments and international organizations navigate the complexities of taxing digital transactions and inabilities in ensuring a level playing field for all businesses, and the issue of digital tax avoidance has emerged as a concern, despite efforts by various countries around the world by implementing some measures like digital services taxes to ensure that digital companies contribute their fair share of taxes. Based on these unending issues, the study therefore, the aims to examine the impact of taxation of digital economy on tax implications for businesses operating in Nigeria. The study adopted a cross-sectional survey research design and the population of the study consisted of 350 stakeholders in Nigeria, including employees of the Federal Inland Revenue Services (FIRS) and employees of the top 32 startups in Nigeria as of 2022. Random sampling technique was employed to quantitatively select a sample of 187 senior employees of both FIRS and startups businesses in Nigeria. The primary data obtained was analyzed using a Partial Least Square-Structural Equation Modeling (PLS-SEM) technique. This study found that taxation of digital economy has no significant impact on tax implications for business operating in Nigeria as shown by tvalues of 0.944 with p-value of 0.345 at 5% level of significance. The study concludes that taxation of digital economy has no influence in enhancing tax implications in Nigeria. The study recommends that governments should maintain their investment in capacity building and expertise development for tax authorities and practitioners working with digital companies, as this would enhance tax compliance and enforcement within the digital economy.
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    INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARD (IPSAS 24): ITS EFFECT ON PUBLIC SECTOR BUDGET PERFORMANCE IN KWARA STATE, NIGERIA
    (Department of Accounting and Finance, Kwara State University, Malete, 2021) Salaudeen Ibrahim; Abdul-Hakeem Shuaib; Mubaraq Sanni
    The reliability of public sector financial information is enhanced through an efficient and transparent financial reporting system. The objective of this study was to investigate the effects of International Public Sector Accounting Standard (IPSAS) compliance on Budget Performance in Nigeria. The targeted population were 50 made up of all 24 members of the Kwara State House of Assembly and 26 Controllers of finance in the state. The sample size for the study was 45 which was arrived at using Kredjcie & Morgan (1970). The survey method of research design was adopted and a well-structured questionnaire designed in four-point Likert-Scale was administered to respondents. The data were analyzed using mean scores and the hypotheses were tested with One Sample T-test. The findings indicated that the level of compliance with disclosures to an extent complied with IPSASs 24 requirements and that IPSAS 24 requirement does have significant impact on budget performance in Kwara State Public Service. The study concluded that the level of compliance with disclosures to an extent complied with IPSAS 24 requirements and therefore recommended that government should continuously train all officers responsible for the implementation of IPSAS and budget implementation so as to update them on the new standards issued by IPSAS Board
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    OPTIMIZING FISCAL AUTONOMY IN DEVELOPING STATES: THE INTERPLAY OF TAX ADMINISTRATION STRATEGIES AND REVENUE PERFORMANCE.
    (DEPARTMENT OF ECONOMICS NIGERIA POLICE ACADEMY, WUDIL-KANO, 2026) Abdul-Hakeem Oluwole Shuaib; Mudathir Akanni Babatunde
    Optimizing internally generated revenue (IGR) is critical for the fiscal autonomy of sub-national governments in Nigeria. However, state tax authorities consistently face revenue underperformance due to administrative inefficiencies. This study evaluates the impact of tax administration strategies on revenue performance within the Kwara State Internal Revenue Service (KWIRS), Nigeria. It examines four dimensions: tax registration efficiency, taxpayer awareness, strategic tax incentives, and electronic tax filing systems. The study adopts a descriptive and causal research design. Primary data is gathered via structured questionnaires administered to a purposive sample of KWIRS officials and taxpayers across its area offices. Analysis is anchored on Institutional Capacity Theory and the Technology Acceptance Model (TAM), utilizing descriptive statistics and multiple regression analysis to test the variables. The framework addresses critical bottlenecks, including database under-registration, low voluntary compliance due to information asymmetry, incentive-driven revenue leakages, and digital infrastructure gaps. The study underscores that maximizing sub-national tax yields requires transitioning from manual tracking to an integrated framework that balances structural enforcement with administrative service delivery. Optimizing registration, awareness, incentives, and digital infrastructure is vital to expanding the tax net, minimizing collection costs, and securing long-term fiscal independence for Kwara State.