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Accounting conservatism is significant because it reduces the possibility of overstating revenues and assets, which can result in a more cautious evaluation of a company's financial situation. Aggressive accounting techniques that might falsely increase reported earnings and deceive readers of financial statements are avoided with its assistance. This study assesses…

ABSTRACT Employees’ promotion is one of the major functions and components of human resource management. It entails advancement, elevation and upgrade from a lower position to a higher one. This paper has examined employees’ promotion and productivity in Federal University Wukari (FUW). The study utilized a mixed method research design…

This research seeks to ascertain the perspectives of financial inclusion and establish the significance of age and gender on the financial inclusion dimensions of access, usage and quality of financial products and services among traders in Akoko south west local government area of Ondo state, Nigeria. 372 questionnaires were distributed…

Building and sustaining a viable economy has been a major preoccupation of successive governments in Nigeria. Despite the abundance of oil and other mineral resources, the country has remained poor and underdeveloped when compared to other major oil-producing countries. The situation has been attributed to corruption and lack of transparency…

The role of business enterprises in societies, particularly in developing nations is widely recognized as a crucial component of economic performance. Organizational performance is a challenge that mostly depends on how well organizations adjust to changes in their external environment. A lot of commercial banks need a solution and have…

Universally, the problem of ineffective tax compliance mechanisms undermines the standing and potential effectiveness of robust compliance measures in improving tax yield. Thus, the purpose of this study is to investigate the connection between tax yield and compliance mechanisms in Nigeria. The survey research design used, using Purposive Sampling Technique…

Abstract A strong regulatory environment is a critical necessity for enhancing audit practice. This, without doubt, will fully integrate audit reports into a more competitive global architecture recognized by international standards. Regulatory framework is an essential structure required to protect, guarantee and regulate auditor independence and the general audit practice…