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All Journal Ilomata International Journal of Tax and Accounting Accounting Profession Journal (APAJI) Journal of Accounting Research, Organization and Economics (JAROE) Journal of Business and Management Inaba Journal of Accounting Inaba
Sanni, Mubaraq
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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THE ROLE OF AUDIT COMMITTEE EFFECTIVENESS IN ENHANCING TIMELINESS OF CORPORATE FINANCIAL REPORTING IN THE NIGERIAN INSURANCE INDUSTRY Alabi, Abdulkadri; Sanni, Mubaraq; Abdulrasaq, Mustapha
Accounting Profession Journal (APAJI) Vol. 4 No. 2 (2022): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35593/apaji.v4i2.42

Abstract

This study investigated the impact of audit committee effectiveness on financial reporting timeliness in the Nigerian insurance industry. The study employed secondary data for the years 2012 - 2020. Hypotheses were tested using the Ordinary Least Square (OLS) method. The results revealed a significant relationship between timely financial reporting and audit committee size, expertise, and diligence. There was a negative but insignificant association between audit committee independence and financial reporting. The study concluded and recommended that audit committee effectiveness affects financial reporting timeliness in the insurance industry and that firms should increase the size and meeting frequency of the committee.
Information Technology Adoption And Operational Performance In State Tax Administration: Evidence From Osun State, Nigeria Olumoh, Yusuf Alabi; Sanni, Mubaraq
Journal of Accounting Inaba Vol. 4 No. 1 (2025): Volume 4 Number 1, June 2025
Publisher : Universitas Indonesia Membangun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jai.v4i1.409

Abstract

The modernization of tax administration through information technology (IT) has become critical for improving the operational performance of tax authorities globally. Many States Internal Revenue Services have been encountering challenges on adoption and implementation of information technologies in tax processes, collections and compliance, due to its complexities, weak tax legislation and enforcement, which in turn reduce the operational performance of state revenue agencies. Given these issues, this study examines the role of IT adoption in enhancing the operational performance in the Osun State Tax Administration. The study population comprised 528 staff of Osun State Internal Revenue Service (OIRS), and using Taro Yamane's formula, a sample size of 228 was determined. Data was collected through a structured questionnaire and analyzed using Covariance-Based Structural Equation Modeling (CB-SEM). The study’s path coefficient result of 0.913 showed a strong and statistically significant positive relationship between Information Technology and operational performance. The study concludes that the adoption of modern IT solutions is crucial to the effectiveness of tax administration in Osun State. It demonstrates that investments in technology not only improve internal operational processes but also build public trust and compliance among taxpayers. The study recommends that OIRS and similar revenue agencies in Nigeria enhance operational performance and ensure sustainable revenue growth by investing in robust digital infrastructure and cybersecurity frameworks to safeguard taxpayer data; promoting taxpayer education to boost digital literacy and engagement; and strengthening strategic partnerships with technology providers alongside regular capacity-building initiatives for staff.
Tax Strategies And Compliance In South-West Nigeria Olumoh, Yusuf Alabi; Sanni, Mubaraq; Mustapha, Abdulrasaq; Abdulrasheed, Abdullahi Taiwo; Oluwole, Shuaib Abdul-Hakeem; Sanni, Mubarak Olayiwola; Ibrahim, Salaudeen
Journal of Business and Management Inaba Vol. 4 No. 1 (2025): Volume 4 Number 1, June 2025
Publisher : Universitas Indonesia Membangun (Inaba)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jbmi.v4i1.435

Abstract

Tax compliance remains a significant challenge in developing economies, where inadequate tax strategies and weak enforcement mechanisms hinder effective revenue generation and economic development. Given the issues, this study aims to examine the impact of tax strategies on tax compliance in South-West Nigeria. Specifically, the study seeks to: assess the effect of tax planning strategies on tax compliance, evaluate the influence of compliance and risk management strategies on tax compliance, investigate the impact of tax avoidance strategies on tax compliance, and determine the moderating effect of regulatory enforcement on the relationship between tax strategies and tax compliance in South-West Nigeria. A cross-sectional survey design was adopted, targeting a population of 159,000 taxpayers and 8,818 SIRS staff with a sample size of 399 and 383 respondents. Data was analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) to establish relationships among the study variables. The findings reveal that tax planning and compliance and risk management strategies positively influence tax compliance, while tax avoidance strategies negatively impact compliance. The study concludes that effective tax planning and robust compliance measures can enhance adherence to tax regulations, with regulatory enforcement playing a crucial role in strengthening compliance efforts. It recommends that tax authorities in South-West Nigeria implement stronger regulatory frameworks, improve taxpayer education, and leverage digital tools to monitor and mitigate tax avoidance practices, thereby fostering a more compliant tax environment.
Tax Audit Management, Technology Integration and Performance of State Internal Revenue Service in Southwest, Nigeria: English Olumoh, Yusuf Alabi; Sanni, Mubaraq
Ilomata International Journal of Tax and Accounting Vol. 5 No. 3 (2024): July 2024
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v5i3.1736

Abstract

The State Internal Revenue Services in Southwest Nigeria struggle with tax compliance rates and revenue generation optimization due to inadequate audits and low technology adoption, which affects detection, evasion reduction, accountability, and transparency in tax administration. Therefore, this study investigated the impacts of tax audit management (TAM) and technology integration (TI) in improving the performance of SIRS in Southwest Nigeria. The study employed a cross-sectional quantitative survey research design, data were collected from 383 management personnel across various SIRS offices in South-West, Nigeria. PLS-SEM was employed to examine the impact of TAM and TI on SIRS performance. The findings indicate that TAM significantly enhances SIRS performance, with a coefficient of 0.440, a t-statistic of 2.736, and a p-value of 0.006, suggesting that effective tax audits boost revenue generation and reduce tax evasion. TI also positively influences SIRS performance, with a coefficient of 0.328, a t-statistic of 2.143, and a p-value of 0.032, emphasizing its role in streamlining tax processes and improving compliance. However, the combined interaction effect of TI and TAM on SIRS performance is not statistically significant, with a coefficient of -0.050, a t-statistic of 0.523, and a p-value of 0.601. This study concludes that both TAM and TI independently contribute to SIRS performance, their combined effect does not significantly enhance the operational efficiency of tax authorities. Based on these findings, the study recommends that SIRS in Southwest Nigeria should prioritize the adoption of comprehensive tax audit management strategies and leverage technology to automate and optimize tax processes.
Impact of Monetary Policy on Bank Credit in Nigeria Ademokoya, Alade Ayodeji; Sanni, Mubaraq; Oke, Lukman Adebayo; Abogun, Segun
Journal of Accounting Research, Organization and Economics Vol 3, No 3 (2020): JAROE, Vol.3 No.3 December 2020
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v3i3.17879

Abstract

Objective The aim of this study is to examine the impact of monetary policy on credit creation ability of banks in Nigeria. Specifically, it investigates the impact of monetary policy rate, money supply, liquidity ratio, and change in maximum lending rate on bank credit in Nigeria.Design/methodology A monthly time series data from 2007-2019 were sourced from the Central Banks of Nigeria statistical bulletin. The sourced data was subjected to multiple regression analysis using the fully modified ordinary least square regression to estimate the parameters of the model.Results Findings reveal that money supply significantly and positively influence bank credit in Nigeria; while liquidity ratio significantly but negatively influence bank credit in Nigeria. On the contrary, monetary policy rate and maximum lending rate were found not to significantly affect bank credit in the case of Nigeria.Policy Recommendation - Study therefore, recommend that monetary authorities especially, the Central Bank of Nigeria should pay more attention to lowering the liquidity ratio while increasing money supply in order to engender banks credit creation ability and further stimulate the Nigerian economy for growth.
Co-Authors Abdulrasaq, Mustapha Abdulrasheed, Abdullahi Taiwo Abogun, Segun Ademokoya, Alade Ayodeji Alabi, Abdulkadri Ibrahim, Salaudeen Mustapha, Abdulrasaq Oke, Lukman Adebayo Olumoh, Yusuf Alabi Oluwole, Shuaib Abdul-Hakeem Sanni, Mubarak Olayiwola