OGIDIAKA, Ovie; AGBI, Eniola Samuel; MOHAMMED, Ahmed Nma; MUSTAPHA , Lateef Olumide; ABDULFATAH, Abdulsalam Latifat. Back Duty Audit and Companies Income Tax Compliance in the Federal Capital Territory, Nigeria: The Moderating Role of Tax Officers’ Expertise. FUDMA Journal of Accounting and Finance Research [FUJAFR], [S. l.], v. 2, n. 3, p. 129–137, 2024. DOI: 10.33003/fujafr-2024.v2i3.125.129-137. Disponível em: https://www.fujafr.fudutsinma.edu.ng/index.php/fujafr/article/view/125. Acesso em: 1 apr. 2026.