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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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TAX AUDIT AND COMPANIES INCOME TAX COMPLIANCE IN NIGERIA: THE MODERATING ROLE OF TAX OFFICERS' EXPERTISE

2026Zenodo (CERN European Organization for Nuclear Research)JournalOpen access

10.5281/zenodo.18201609 Full text0 citations

Authors

5 authors.

Ogidiaka OvieFirst author
- Nigerian Defence Academy (NG)
as printed: OVIE, Ogidiaka
Eniola Samuel Agbi
- Nigerian Defence Academy (NG)
as printed: AGBI, Eniola Samuel
Ahmed Nma Mohammed
- Nigerian Defence Academy (NG)
as printed: MOHAMMED, Ahmed Nma
Lateef Olumide Mustapha
- Nigerian Defence Academy (NG)
as printed: MUSTAPHA, Lateef Olumide
ABDULSALAM, Abdulfatah LatifatSenior author
- Nigerian Defence Academy (NG)

Fields

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

Taxation and Compliance Studieslevel 3 · 0.62
Corporate Taxation and Avoidancelevel 3 · 0.05
Financial Literacy and Behaviorlevel 3 · 0.02

Sources

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

openalexseen September 9, 2026
2026 · Zenodo (CERN European Organization for Nuclear Research) · 0 citations
https://openalex.org/W7120063674

TAX AUDIT AND COMPANIES INCOME TAX COMPLIANCE IN NIGERIA: THE MODERATING ROLE OF TAX OFFICERS' EXPERTISE · Sankore