Vol. 3 No. 2 (2026)
International Journal of Accounting and Public Sector Management (IJAPSM)
Published: 05/01/2026
Topical papers are published in this edition
Articles
Electronic Tax Systems on Internal Revenue Generation in Kogi State, Nigeria
Samson Adediran, Mustapha Salihu
1-18
Moderating Effect of Whistleblowing Disclosure on Tax Manipulation and Shareholders’ Value of Listed Deposit Money Banks in Nigeria
James Uchenna Okpe, Luper Iorpev, Aondoakaa Kwaghfan Euphraim, Ibrahim Karimu Moses
19-33
Effect of Tax Planning on Firm Value of Selected Deposit Money Banks in Nigeria
Tunde O. Obafemi, Temitope Abodunde
34-48
Moderating Effect of Whistleblowing Disclosure on Income Smoothing and Shareholders’ Value of Listed Deposit Money Banks in Nigeria
James Uchenna Okpe, Luper Iorpev, Aondoakaa Kwaghfan Euphraim, Ibrahim Karimu Moses
49-61