Ogidiaka O, Agbi ES, Mohammed AN, Mustapha LO, Abdulfatah AL. Back Duty Audit and Companies Income Tax Compliance in the Federal Capital Territory, Nigeria: The Moderating Role of Tax Officers’ Expertise. FUJAFR. 2024;2(3):129-137. doi:10.33003/fujafr-2024.v2i3.125.129-137