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Transparency and Accountability in Nigeria Development Finance: Exploring the Relationship with Tax Revenue Leakage

Tax revenue leakage undermines fiscal integrity and constrains development finance in Nigeria. This study examines the relationship between transparency, accountability, and tax revenue leakage, drawing on data from 300 public finance professionals across federal and state institutions. The survey instrument demonstrated high internal consistency, with Cronbach’s alpha values ranging from 0.809 to 0.878 across constructs. Descriptive analysis revealed moderate levels of transparency and accountability in development finance management. Multiple regression results indicated that higher transpar…

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SHA-256 11186e3837270a9737267f7fdd0d4e82750c5b1b60fc788ffdcb43d24bc1cac0
from https://iiardjournals.org/get/JAFM/VOL. 12 NO. 3 2026/Transparency and Accountability in Nigeria 182-196.pdf
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Source	OpenAlex research
Collection	International records
Kind	Document
Publisher	JOURNAL OF ACCOUNTING AND FINANCIAL MANAGEMENT
Date	2026-09-14
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.no3.2026.pg182.196
Archived copy	Look it up in the Wayback Machine
Record ID	`openalex:W7213205930`

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Transparency and Accountability in Nigeria Development Finance: Exploring the Relationship with Tax Revenue Leakage. OpenAlex research, 2026. Vero Archive, record openalex:W7213205930.