Journal of Finance and Accounting

Volume 8, Issue 6, November 2020

  • Exterminating Corruption in Nigeria: The Cressey’s Approach

    Sixtus Cyprian Onyekwere, Thomas Audu Ayim, Hassan Usman

    Issue: Volume 8, Issue 6, November 2020
    Pages: 246-256
    Received: Sep. 22, 2020
    Accepted: Oct. 12, 2020
    Published: Nov. 11, 2020
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    Abstract: The two objectives set for this research were to assess how well, Cressey’s hypothesis, also known as fraud triangle theory, can explain the reasons behind corruption in Nigerian institutions, and to assess the significance of capability from the fraud diamond theory, towards the detection and prevention of corruption in Nigeria. The researcher ado... Show More
  • The Effect of KAP Size, Management Change, Audit Opinion, and Financial Distress on Auditor Switching in Infrastructure, Utility and Transportation Companies

    Firda Farhany Dimyati, Wahyu Ari Andrianto, Retna Sari

    Issue: Volume 8, Issue 6, November 2020
    Pages: 257-265
    Received: Sep. 24, 2020
    Accepted: Nov. 09, 2020
    Published: Nov. 19, 2020
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    Abstract: This study aims to examine the effect of the size of the public accounting firm, change in management, audit opinion, and financial distress on auditor switching at companies listed on the Indonesia Stock Exchange (IDX) selected by using the purposive sampling method. Secondary data used in this study were taken from published annual reports throug... Show More
  • Corporate Tax Planning and Financial Performance of Quoted Food and Beverages Firms in Nigeria

    Oyeshile Oladapo Kayode, Adegbie Festus Folajinmi

    Issue: Volume 8, Issue 6, November 2020
    Pages: 266-275
    Received: Aug. 12, 2020
    Accepted: Oct. 05, 2020
    Published: Nov. 23, 2020
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    Abstract: This study evaluated the effect of corporate tax planning on the financial performance of Quoted food and beverages firms in Nigeria, with a population comprising 15 quoted food and beverages firms on the Nigerian Stock Exchange for ten years between 2008-2018, forming the sample using total enumeration sampling method. The study employed ex-post f... Show More
  • Personal Income Tax and Infrastructural Development in Lagos State, Nigeria

    Olugbade Julius Ade, Adegbie Folajimi Festus

    Issue: Volume 8, Issue 6, November 2020
    Pages: 276-287
    Received: Sep. 30, 2020
    Accepted: Oct. 26, 2020
    Published: Nov. 23, 2020
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    Abstract: Infrastructural provisions and availability of resources to meet such needs has been the major point of concern to government in all states of the federation. In recent time Lagos State has been witnessing infrastructural deficit and this is actually affecting the standard of living of the citizens. Since the advent of civilian government in the st... Show More
  • Effect of Financial Controls on Financial Stability of Micro Finance Institutions in Rwanda

    Wilson Bashaija, Pascal Nyiringango, Mukulira Oliva, Jacob Niyoyita Mahina

    Issue: Volume 8, Issue 6, November 2020
    Pages: 288-294
    Received: Sep. 02, 2020
    Accepted: Nov. 24, 2020
    Published: Dec. 22, 2020
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    Abstract: The study sought to establish the effect of Financial Controls on Financial Stability of Micro Finance Institutions in Rwanda. The researcher used theory of financial controls. Research Design, Population, Sampling Frame and Size, and Data Processing and analysis were used during the study. The study shows a positive significant regression coeffici... Show More