Tax risk assessment, financial constraints and tax compliance: A bibliometric analysis

K Boateng, KB Omane-Antwi… - Cogent Business & …, 2022 - Taylor & Francis
Taxation is a fundamental source of revenue for governments. However, globally tax
revenue performance has continuously been poor. This has been attributed largely to poor …

A Critical Review of Antecedents of Unauthorised Extra-Budgetary Expenditure: Application of Fraud Triangle Theory.

BA Seidu, E Opoku-Boahen, YN Queku… - African Journal of …, 2022 - journals.co.za
Unauthorised extra-budgetary expenditures continue to pose threats to achieving and
sustaining fiscal stability. It has resulted in budget overruns which have contributed to the …

IFRS adoption and tax revenue performance in Africa: does Africa need tax-targeted IFRS reforms?

Y Ndori Queku, B Adibura Seidu… - Cogent Business & …, 2023 - Taylor & Francis
This paper examines the sensitivity of tax revenue performance to IFRS adoption in Africa
and the implication for tax policy. The study investigated how IFRS adoption affects the level …

Working capital-targeting and firms life cycle: Analysis of persistence and speed of adjustment

AS Baba, YN Queku, G Tackie… - African Journal of Business …, 2022 - journals.co.za
Working Capital-targeting and Firms Life Cycle: Analysis of Persistence and Speed of
Adjustment Page 1 Seidu, Queku, Tackie, & Mensah, (AJBER) Volume 17, Issue 3, September …

[PDF][PDF] Internal auditors' position, recognition and independence in Ghana: Evidence from state owned enterprises

SSA Ofosuhene, DD Amaglo, BN Kwaku… - Journal of Accounting …, 2021 - academia.edu
The paper focuses on exploring the level of internal auditors'(IAs) placement/position and
recognition/respect and the implications of their independence. Data from the state-owned …

IFRS adoption and tax revenue performance in Africa: does Africa need tax-targeted IFRS reforms?

YN Queku, BA Seidu, TA Kubaje, K Boateng… - Cogent Business & …, 2023 - econstor.eu
This paper examines the sensitivity of tax revenue performance to IFRS adoption in Africa
and the implication for tax policy. The study investigated how IFRS adoption affects the level …

Market Synchronicity Among African Markets: is IFRS Adoption an Augmentor or Inhibitor?

YN Queku, BA Seidu, LA Adaane, E Carsamer… - Economics, 2024 - ceeol.com
This paper investigates the dynamics of market synchronicity and International Financial
Reporting Standards (IFRS) adoption in Africa. It seeks to determine whether or not IFRS is …

[PDF][PDF] Internal Auditors Placement, Recognition and Independence in Ghana: Evidence from Metropolitan, Municipal and Districts Assemblies in Central Region

P Andoh - 2020 - core.ac.uk
The paper focused on exploring the level of internal auditors'(IAs) placement and
recognition and the implications of their independence. The paper employs data from …