Vol. 3 No. 3 (2025): September, 2025

List of Contents

• The Tax Audit Management, Tax Control Mechanisms, and the Performance of State Internal Revenue Services in South-West, Nigeria

  Yusuf Alabi Olumoh, Sanni Mubaraq

  1-20

  • PDF

• Impact of Country Macro Factors and Firm Specific Factors on Debt Capital Structure: Evidence from Non-Financial Firms in Nigeria

  Kabir Usman Yusuf, Ahmed Balarabe Musa

  21-32

  • PDF

• Relevance of Takaful in Achieving Sustainable Development Goal 3 in Muslim Majority and Developing Countries

  Farida Mohammed Shehu

  33-40

  • PDF

• Audit Committee Attributes and Audit Report Lag of Listed Non-financial Firms in Nigeria

  Rashida Lawal, Sunusi Ridwan Ayagi

  41-50

  • PDF