Prethodno priopćenje
https://doi.org/10.46458/27121097.2023.29.24
ASSESSMENT OF ACTIVITIES OF TAX PRACTITIONERS, FORENSIC ACCOUNTANTS AND ECONOMIC AND FINANCIAL CRIMES COMMISSION AT CURBING CORRUPTION IN OSUN STATE, NIGERIA
Oluwakayode Ebenezer Foluso
; Department of Accounting, Osun State University, Osogbo, Nigeria
Ibrahim Jimoh
orcid.org/0000-0001-7495-418X
; Department of Accounting, Osun State University, Osogbo, Nigeria
*
* Dopisni autor.
Sažetak
This study sought to assess the activities of Tax Practitioners, Forensic Accountants and Economic and Financial Crimes Commission at curbing corruption in Osun State Nigeria. Survey research design was adopted. The population of this study consists of two hundred (200) members of staff (management, senior and junior) of the Office of the Accountant General, Osun State Ministry of Finance, Osun State Internal Revenue Service and other relevant Agencies in Osun State. Stratified and simple random sampling methods were adopted while Taro Yamane was used to determine the sample size of 133 and out this, one hundred and twenty-five (125) respondents filled and returned the questionnaire. Primary data were gathered via administration of questionnaire to respondents. Both descriptive and Correlation analysis were presented in the study. The findings revealed that there is a positive relationship between the activities of Forensic Accountants and activities of Tax Practitioners at curbing corruption in Osun State. It was also found out that proper financial management will help to reduce financial crime rate in Osun State, Nigeria. The study came to the conclusion that the abilities of accountants and the work of tax practitioners significantly contribute to identifying and minimizing fraud in Osun State, Nigeria. Finally, the study made the suggestion that forensic accounting courses be offered in Nigerian universities in order to improve the caliber of accounting graduates from these institutions, among other things.
Ključne riječi
tax practitioners; forensic accountants; Economic and Financial Crimes Commission; corruption,
Hrčak ID:
313567
URI
Datum izdavanja:
28.12.2023.
Posjeta: 551 *