Onah, Vitalis Chukwuma and Ewah, Evelyn Bassey and ODO, John O. and Agbo, Christopher Chika and Agu, Justina Chika (2022) EFFECT OF FORENSIC ANALYSIS ON TAX FRAUDS ON OIL COMPANIES IN NIGERIA. IJARIIE, 8 (4). pp. 619-627. ISSN 2395-4396
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Abstract
The primary objective of this study is: to evaluate the effect of forensic analysis on the level of tax fraud prevention of oil companies in Nigeria. In doing this, the study focused on oil companies that are listed in the NSE as the year ended 2021. This study purposively selected ten (10) oil companies operational in Nigeria for a period of ten years, that is, 2012-2021. A multi-regression analysis of panel data was used as the analysis tool which reveals that forensic audit and litigation has no significant effect on tax frauds prevention in oil companies in Nigeria. However, the study clearly concludes that forensic analysis can positively influence tax fraud prevention eventhough it is not significant at this point in time. Based on this therefore this study recommends that they should be a better regulatory oversight by the government relevant agencies in order to ensure continued safeguard of government’ interest.
| Item Type: | Article |
|---|---|
| Subjects: | H Social Sciences > HJ Public Finance |
| Divisions: | Faculty of Management and Social Sciences |
| Depositing User: | mrs chioma hannah |
| Date Deposited: | 14 Aug 2025 18:30 |
| Last Modified: | 24 Aug 2025 11:24 |
| URI: | http://eprints.gouni.edu.ng/id/eprint/5036 |
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