International records / OpenAlex research

Forensic Accounting, Internal Control Systems, and their Effect on Tax Compliance of Deposit Money Banks in Nigeria

In the Nigerian banking sector, persistent financial violations, control deficiencies, and tax disputes have highlighted the compliance framework insufficiencies of deposit money banks. There has been some interest by scholars in forensic accounting and internal controls. However, the majority of prior studies have examined these concepts independently and, to the best of my knowledge, have not examined the nexus of these concepts to tax compliance for Nigerian deposit money banks. This study fills this gap by assessing the nexus of forensic accounting and internal control to tax compliance fo…