Journal of
Accounting and Taxation

  • Abbreviation: J. Account. Taxation
  • Language: English
  • ISSN: 2141-6664
  • DOI: 10.5897/JAT
  • Start Year: 2009
  • Published Articles: 153

Factors affecting the internal audit effectiveness in local government institutions in Ghana

October-December 2021 - Vol 13 Num. 4

The paper examines the factors that affect the effectiveness of internal auditing in local government institutions in Ghana. Questionnaires were administered to the Internal Audit staff and Audit Committee members of the Accra Metropolitan Assembly in the Greater Accra region. Factor analyses were used to answer the...

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Corporate governance and economic sustainability reporting in Nigeria

October-December 2021

Olayinka, Olalekan Moses

Fair value accounting: Perspective on stewardship function

October-December 2021

Dusan Andrejcik, Gurcharan Singh and Anwar Halari

Factors affecting the internal audit effectiveness in local government institutions in Ghana

October-December 2021

Daniel Kofi Quampah, Hussein Salia, Karim Fusheini and Nicholas Adoboe-Mensah

An empirical investigation of the audit expectation gap: Evidence from Cameroon

July-September 2021

Lazarus Elad Fotoh, Johan Ingemar Lorentzon and Michael Forzeh Fossung

Achieving competitive advantage and financial sustainability through acquisition and restructuring strategies

July-September 2021

Japhet Imhanzenobe

July 2013

Role of the agency theory in implementing management's control

Mohammad Namazi

September 2014

The market impact of mergers and acquisitions on acquiring firms in the U.S.

Ronald Stunda

September 2013

Evaluating taxpayers’ attitude and its influence on tax compliance decisions in Tamale, Ghana

Abubakari Abdul – Razak and Christopher Jwayire Adafula

July 2013

The contextual framework of corporate income tax evasion

Paula Fukofuka

September 2013

A study on utilization of shipping agency services with special reference to console shipping services, India Private Limited at Tirupur City

Govind Samy

June 2010

A new tax technology: The Brazilian experience with a general bank transactions tax

Marcos Cintra

February 2012

Capital market as a veritable source of development in Nigeria economy

Josiah Mary, Samson. A. Adedinran and Akpeti. O. Elizabeth.

June 2011

The effect of value added taxes on the Indian society

Ravindra Tripathi, Ambalika Sinha and Sweta Agarwal

July 2009

A critical review of Fischer tax compliance model: A research synthesis

Gerald Chau and Patrick Leung

October-December 2021

Factors affecting the internal audit effectiveness in local government institutions in Ghana

Daniel Kofi Quampah, Hussein Salia, Karim Fusheini and Nicholas Adoboe-Mensah