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Title: :  EFFECT OF FORENSIC ANALYSIS ON TAX FRAUDS ON OIL COMPANIES IN NIGERIA
PaperId: :  17716
Published in:   International Journal Of Advance Research And Innovative Ideas In Education
Publisher:   IJARIIE
e-ISSN:   2395-4396
Volume/Issue:    Volume 8 Issue 4 2022
DUI:    16.0415/IJARIIE-17716
Licence: :   IJARIIE is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Author NameAuthor Institute
Dr. Onah Vitalis ChukwumaDepartment of Forensic Accounting and Audit, Charisma university British west Indies. Turks and Caicos Islands
Dr. Evelyn Bassey EwahDepartment of Accounting, /Finance, Godfrey Okoye University, Enugu state, Nig.
Dr. John OdoDepartment of Accounting, /Finance, Godfrey Okoye University, Enugu state, Nig.
Agbo Christopher ChikaPhD Student, Department of Management, Faculty of Business Administration, University of Nigeria, Nsukka
Agu Justina ChikaBusiness Administration and Mgt School, School of Business Studies, Institute of Management and Technology, Enugu State

Abstract

Finance
Forensic analysis, forensic audit, forensic litigation, tax fraud
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.

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IJARIIE Dr. Onah Vitalis Chukwuma, Dr. Evelyn Bassey Ewah, Dr. John Odo, Agbo Christopher Chika, and Agu Justina Chika. "EFFECT OF FORENSIC ANALYSIS ON TAX FRAUDS ON OIL COMPANIES IN NIGERIA" International Journal Of Advance Research And Innovative Ideas In Education Volume 8 Issue 4 2022 Page 619-627
MLA Dr. Onah Vitalis Chukwuma, Dr. Evelyn Bassey Ewah, Dr. John Odo, Agbo Christopher Chika, and Agu Justina Chika. "EFFECT OF FORENSIC ANALYSIS ON TAX FRAUDS ON OIL COMPANIES IN NIGERIA." International Journal Of Advance Research And Innovative Ideas In Education 8.4(2022) : 619-627.
APA Dr. Onah Vitalis Chukwuma, Dr. Evelyn Bassey Ewah, Dr. John Odo, Agbo Christopher Chika, & Agu Justina Chika. (2022). EFFECT OF FORENSIC ANALYSIS ON TAX FRAUDS ON OIL COMPANIES IN NIGERIA. International Journal Of Advance Research And Innovative Ideas In Education, 8(4), 619-627.
Chicago Dr. Onah Vitalis Chukwuma, Dr. Evelyn Bassey Ewah, Dr. John Odo, Agbo Christopher Chika, and Agu Justina Chika. "EFFECT OF FORENSIC ANALYSIS ON TAX FRAUDS ON OIL COMPANIES IN NIGERIA." International Journal Of Advance Research And Innovative Ideas In Education 8, no. 4 (2022) : 619-627.
Oxford Dr. Onah Vitalis Chukwuma, Dr. Evelyn Bassey Ewah, Dr. John Odo, Agbo Christopher Chika, and Agu Justina Chika. 'EFFECT OF FORENSIC ANALYSIS ON TAX FRAUDS ON OIL COMPANIES IN NIGERIA', International Journal Of Advance Research And Innovative Ideas In Education, vol. 8, no. 4, 2022, p. 619-627. Available from IJARIIE, https://ijariie.com/AdminUploadPdf/EFFECT_OF_FORENSIC_ANALYSIS_ON_TAX_FRAUDS_ON_OIL_COMPANIES_IN_NIGERIA_ijariie17716.pdf (Accessed : ).
Harvard Dr. Onah Vitalis Chukwuma, Dr. Evelyn Bassey Ewah, Dr. John Odo, Agbo Christopher Chika, and Agu Justina Chika. (2022) 'EFFECT OF FORENSIC ANALYSIS ON TAX FRAUDS ON OIL COMPANIES IN NIGERIA', International Journal Of Advance Research And Innovative Ideas In Education, 8(4), pp. 619-627IJARIIE [Online]. Available at: https://ijariie.com/AdminUploadPdf/EFFECT_OF_FORENSIC_ANALYSIS_ON_TAX_FRAUDS_ON_OIL_COMPANIES_IN_NIGERIA_ijariie17716.pdf (Accessed : )
IEEE Dr. Onah Vitalis Chukwuma, Dr. Evelyn Bassey Ewah, Dr. John Odo, Agbo Christopher Chika, and Agu Justina Chika, "EFFECT OF FORENSIC ANALYSIS ON TAX FRAUDS ON OIL COMPANIES IN NIGERIA," International Journal Of Advance Research And Innovative Ideas In Education, vol. 8, no. 4, pp. 619-627, Jul-Aug 2022. [Online]. Available: https://ijariie.com/AdminUploadPdf/EFFECT_OF_FORENSIC_ANALYSIS_ON_TAX_FRAUDS_ON_OIL_COMPANIES_IN_NIGERIA_ijariie17716.pdf [Accessed : ].
Turabian Dr. Onah Vitalis Chukwuma, Dr. Evelyn Bassey Ewah, Dr. John Odo, Agbo Christopher Chika, and Agu Justina Chika. "EFFECT OF FORENSIC ANALYSIS ON TAX FRAUDS ON OIL COMPANIES IN NIGERIA." International Journal Of Advance Research And Innovative Ideas In Education [Online]. volume 8 number 4 ().
Vancouver Dr. Onah Vitalis Chukwuma, Dr. Evelyn Bassey Ewah, Dr. John Odo, Agbo Christopher Chika, and Agu Justina Chika. EFFECT OF FORENSIC ANALYSIS ON TAX FRAUDS ON OIL COMPANIES IN NIGERIA. International Journal Of Advance Research And Innovative Ideas In Education [Internet]. 2022 [Cited : ]; 8(4) : 619-627. Available from: https://ijariie.com/AdminUploadPdf/EFFECT_OF_FORENSIC_ANALYSIS_ON_TAX_FRAUDS_ON_OIL_COMPANIES_IN_NIGERIA_ijariie17716.pdf
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