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All Journal Journal of Accounting Research, Organization and Economics (JAROE)
Bakare, Taophic Olarewaju
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Economics, Econometrics & Finance Social Sciences

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Company Income Tax, Custom and Excise Duties: A Prelude for Nigerian Economic Growth Using ARDL Approach Bakare, Taophic Olarewaju; Akindele, Jamiu Adeniyi; Babansulaiman, Abdulganiyu; Adegboyega, Ayodeji Hakeem
Journal of Accounting Research, Organization and Economics Vol 7, No 3 (2024): JAROE Vol. 7 No. 3 December 2024
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v7i3.37339

Abstract

Objective The main objective of this paper is to examine the effects of company income tax, customs and excise duties, and economic growth in Nigeria.Design/Methodology The study used Auto Regressive Distributed Lag and the study covered the period between 1982 2022 with the aid of ex-post facto research design.Research limitations/implications The study is limited to tax revenue precisely custom and excise duties and company income tax using times series analysis. The implications of this study are that in order to significantly enhance revenue inflows from excise duties and CIT source, the report advises the government focus on expanding the tax base rather than raising the rate of corporate income tax.Findings The results found that company income tax has positive and significant effect on economic growth in Nigeria with the coefficient 1.1532 and p-value 0.000 while custom and excise duties revealed negative but significant effect with the coefficient -0.1315 and p-value 0.010 on economic growth in Nigeria.Novelty/Originality The originality of this research lies in the methodology of the study where previous studies analysed the data through econometric techniques such as FMOLS and Johansen co-integration techniques which do not provide for the accommodation of small samples, ARDL method used by this study yields statistically significant results in small samples. More also, ARDL technique yields unbiased and dependable estimates of the long-run model. That makes this study a unique and contribution to the body of knowledge.
Effect of the Interaction between Audit Firm Size and Audit Quality on the Financial Performance of Listed Consumer Goods Companies in Nigeria Bakare, Taophic Olarewaju
Journal of Accounting Research, Organization and Economics Vol 5, No 3 (2022): JAROE Vol. 5 No. 3 December 2022
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v5i3.27194

Abstract

Objective The main objective of this study is to examine the effect of the interaction between audit firm size and audit quality on the financial performance of listed consumer goods companies in Nigeria.Design/methodology The sample used in this study are seventeen (17) listed consumer goods companies that merit the sampling techniques of the study for the period 2010-2020. The study used the GMM estimator techniques of data analysis.Results The results revealed that interaction of audit firm size and ACFE, and board size have positive and significant effect on the net profit margin as proxy for financial performance of listed consumer goods companies.Research Limitations/Implications The study is limited to consumer goods industries on Nigerian exchange group. Implication of this study is that it will improve the understanding of audit firm size and audit quality concept in practice at all levels of organization especially in the consumer goods companies environment where auditors and regulators when assessing the appropriateness of accounting policy choices, interest of stakeholders is highly consider. And thereby recommends that ethical standard should be encouraged by the regulatory agencies if not mandated as this will lead to improvement of audit quality.Novelty/Originality The originality of this research lies in the methodology of the study where previous studies only analyzed the data through standard econometric techniques such as OLS which do not provide unbiased estimates, due to the presence of the lagged dependent variable among the explanatory variables in which Generalized Method of Moments (GMM) used by this study addressed those issues. That makes this study a unique one and contribution to the body of knowledge
Co-Authors Adegboyega, Ayodeji Hakeem Akindele, Jamiu Adeniyi Babansulaiman, Abdulganiyu