Ogidiaka, O., E. S. Agbi, A. N. Mohammed, L. O. Mustapha, and A. L. Abdulfatah. “Back Duty Audit and Companies Income Tax Compliance in the Federal Capital Territory, Nigeria: The Moderating Role of Tax Officers’ Expertise”. FUDMA Journal of Accounting and Finance Research [FUJAFR], vol. 2, no. 3, Sept. 2024, pp. 129-37, doi:10.33003/fujafr-2024.v2i3.125.129-137.