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Tax Fraud Detection, Documentation Practices, and Tax Compliance: The Strategic Role of Forensic Accounting and Tax Audit in Plateau State, Nigeria.

This study examined tax fraud detection, documentation practices, and tax compliance: the strategic role of forensic accounting and tax audit in Plateau State, Nigeria. The study adopted a survey research design targeting a population of 464 staff of tax authorities, professional accountants, and selected taxpayers, with the sample size of 214 determined using the Taro Yamane formula. Data collected were analyzed using probit logistic regression to test the research hypotheses. Findings revealed that Tax Fraud Detection Systems (TFD) has a significant positive effect on tax compliance in Plate…

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Source	OpenAlex research
Collection	International records
Kind	Document
Publisher	International Journal of Research and Innovation in Social Science
Date	2026-01-01
Type	article
Details	openalex authorships.countries:NG,primary topic.subfield.id:3320\|3321\|3308\|1202\|3303\|3312\|2002\|2000\|2003 + local /\bnige
Found at	https://doi.org/10.47772/ijriss.2026.100700113
Archived copy	Look it up in the Wayback Machine
Record ID	`openalex:W7171858694`

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Tax Fraud Detection, Documentation Practices, and Tax Compliance: The Strategic Role of Forensic Accounting and Tax Audit in Plateau State, Nigeria.. OpenAlex research, 2026. Vero Archive, record openalex:W7171858694.