Vol. 3 No. 3 (2025): September, 2025

List of Contents

• The Tax Audit Management, Tax Control Mechanisms, and the Performance of State Internal Revenue Services in South-West, Nigeria

  Yusuf Alabi Olumoh, Sanni Mubaraq

  1-20

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• Impact of Country Macro Factors and Firm Specific Factors on Debt Capital Structure: Evidence from Non-Financial Firms in Nigeria

  Kabir Usman Yusuf, Ahmed Balarabe Musa

  21-32

  • PDF

• Relevance of Takaful in Achieving Sustainable Development Goal 3 in Muslim Majority and Developing Countries

  Farida Mohammed Shehu

  33-40

  • PDF

• Audit Committee Attributes and Audit Report Lag of Listed Non-financial Firms in Nigeria

  Rashida Lawal, Sunusi Ridwan Ayagi

  41-50

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• Operational Planning and Organizational Performance of the Federal Ministry of Education, Abuja, Nigeria

  Michael Sunday Ikupolati, Dorathy Uduak Achumba, Mohammed Shehu, Ekanem Benedict Akpan

  51-65

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• Board Diversity and Value of Listed Industrial Goods Firms in Nigeria: Does Audit Committee Independence Matter?

  Junaidu Bawa, Suleiman A.S. Aruwa, Suleiman Mamman, Sadiya Ahmed Almustapha

  66-75

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• Nigeria's Public Accountability and Supreme Audit Institutions: A Case Study of Lagos State Civil Service

  Oluwamayowa Olalekan Iredele, Shadeko Oladele Olanrewaju

  76-89

  • PDF