Background: Corporate fraud and earnings management have been controversial and
discussed extensively in the literature, as companies consider the practices strategic and …

Nigeria, a host to almost all the MNCs in the world, has continued to experience a significant
loss in revenue through profit shifting techniques, which have increased public debt from N8 …

This study examined the effect of Base Erosion and Profit Shifting BEPS) on revenue
generation in Nigeria. This study employed ex-post facto research design and data were …

The purpose of this empirical paper is to examine the influence of “foreignness” in the
engagement of audit firms by listed companies. The paper is operating under the context of …

This paper examined the justification for International Financial Reporting Services (IFRS) in
Sub-Sahara African countries. We considered multinational corporations in Sub-Sahara …

This study examined the effect of Transfer Pricing Audit on Tax Compliance Level of
Multinational Companies in Nigeria. Specifically, the study sought to determine the effect of …

Underdevelopment in Nigeria was attributed to the governments' inability to invest in
infrastructure, social inclusion, creation of jobs and youth empowerment, and improved the …

Globalization has led multinational companies, beyond intensifying their competitiveness, to
seek ways to maximize profits through tax avoidance. The international character enables …

This study focuses on the effect of pricing policy on the students' choice of private
universities in Nigeria, focusing on how the pricing policy influences students' choice of …

Ever since the transfer pricing rules introduced in India and China they have undergone
various updates based upon the requirements and need of countries and trade …