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Sankore

Named after the University of Sankore in Timbuktu — one of the world’s oldest centres of learning. Every figure here is computed from work-level records in our own graph, never copied from a source’s summary count.

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Back Duty Audit and Companies Income Tax Compliance in the Federal Capital Territory, Nigeria: The Moderating Role of Tax Officers’ Expertise

2024FUDMA Journal of Accounting and Finance Research [FUJAFR]JournalOpen access

10.33003/fujafr-2024.v2i3.125.129-137 Full text2 citations

Authors

5 authors.

Ovie OgidiakaFirst author
- Nigerian Defence Academy (NG)
Eniola Samuel Agbi
- Nigerian Defence Academy (NG)
Ahmed Nma Mohammed
- Nigerian Defence Academy (NG)
Lateef Olumide Mustapha
- Nigerian Defence Academy (NG)
Abdulsalam Latifat AbdulfatahSenior author
- Nigerian Defence Academy (NG)

Fields

Assignment is probabilistic — a work belongs to several fields in proportions.

Taxation and Compliance Studieslevel 3 · 0.99
Corporate Taxation and Avoidancelevel 3 · 0.99

Sources

Several sources describing one work is the point — it means the record rests on more than one authority.

openalexseen September 9, 2026
2024 · FUDMA Journal of Accounting and Finance Research [FUJAFR] · 2 citations
https://openalex.org/W4403454862

Back Duty Audit and Companies Income Tax Compliance in the Federal Capital Territory, Nigeria: The Moderating Role of Tax Officers’ Expertise · Sankore