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Audit Non-Compliance and Development Outcomes in Nigeria: An Integrated Analysis and Consequences of Failing to Meet International Auditing Standards in FIRS and Customs

This study investigates the integrated consequences of Nigeria’s non-compliance with international auditing standards in the Federal Inland Revenue Service and the Nigeria Customs Service on economic, diplomatic, infrastructural, political, institutional, and social outcomes from 2020 to 2025. The research was motivated by the June 2025 cancellation of $4 million from the World Bank’s Fiscal Governance and Institutions Project, attributed to audit reports from FIRS and Customs that failed to meet international standards. Despite ongoing public financial management reforms, persistent audit wea…

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from https://iiardjournals.org/get/JAFM/VOL. 12 NO. 5 2026/Audit Non-Compliance and Development 455-489.pdf
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Source	OpenAlex research
Collection	International records
Kind	Document
Publisher	JOURNAL OF ACCOUNTING AND FINANCIAL MANAGEMENT
Date	2026-08-25
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/10.56201/jafm.vol.12.no5.2026.p.455.489
Archived copy	Look it up in the Wayback Machine
Record ID	`openalex:W7204195599`

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Audit Non-Compliance and Development Outcomes in Nigeria: An Integrated Analysis and Consequences of Failing to Meet International Auditing Standards in FIRS and Customs. OpenAlex research, 2026. Vero Archive, record openalex:W7204195599.