Amidst the conflicting divides of diverse research findings on the effect of tax policy incentives on Foreign Direct Investment (FDI) in Nigeria, the focus of this study was to confirm the fact. Thus an empirical investigation covering a period of 19 years (1999-2017) was conducted to ascertain the effect of cost-based and profit based tax policy incentives on FDI in Nigeria. In line with the ex post facto research design adopted for the study, secondary data were sourced from CBN bulletins and World Bank Database. Multiple regression techniques was used in analysing the three models that were formulated. The findings revealed that although the cost based tax policy incentives had some relatively stronger effect on FDI (with R 2 of .230) compared to profit based tax policy incentives (with R 2 of .045), yet there was no significant relationship found between cost based tax policy incentives, profit based tax policy incentives and FDI in Nigeria. It was therefore recommended that non-tax incentive initiatives should be considered as a necessary complement to the tax policy incentives in order to attract and stabilize FDI in Nigeria.

The main objective of this paper is to highlight the essential role of professional accountants in enhancing public sector accountability in the present democratic era. The spate of public sector unaccountability scandals in the present democratic era in Nigeria evidently engenders the quest for proper accountability in the public sector. The paper begins with a conceptualization of accountability from the public sector perspective. It also attempts to cursorily highlight the nexus between public sector governance and accountability, before examining the issues currently undermining public sector accountability in Nigeria. It ends by pointing out the ways in which professional accountants can contribute to public sector accountability in Nigeria. In line with the many issues articulated in this paper, it is believed that a sense of value reorientation and strict adherence to professional code of ethics by professional accountants, among others, would reposition professional accountants to effectively contribute to public sector accountability in Nigeria.

The paper examined the effect of digitalization of economy on tax compliance in Nigeria. The researcher adopted the survey strategy and use structured questionnaire to collect data. The data was sourced from the Federal Inland Revenue Service (FIRS)in AkwaIbom State. The data was collected from the entire population of the staff at the FIRS, which was forty (40). The simple percentage, descriptive statistics, and linear regression techniques were used to analyze the data. The results suggest that tax compliance is negatively influenced when economy is digitalised. It is therefore recommended that the government of Nigeria should consider developing tax policy that would aid taxing e-transactions, tax education and including taxation of e-transactions in the tax laws. Doing so would likely improve tax compliance and thus boost digital transactions contribution to government revenue.

There is a growing concern that voluntary CSR policy is almost incapable of enhancing the envisaged sustainable development in developing countries. The argument is about commitment to its implementation and its contribution to sustainable development, particularly in developing countries characterised by weak state institutions and governance. The present article examines the role which accountability could play in boosting CSR initiatives contribution to environmental sustainability in developing countries. It indicates when the need for accountability perspective of CSR (APCSR) arises, and its role in enhancing CSR contribution to environmental sustainability. The conceptual framework for applicability of APCSR is highlighted and discussed. The study provides the foundation for CSR policy development and empirical investigation of alternative approach to CSR practices in developing countries.

Purpose This study aims to develop a framework that enables the identification of sustainability factors from industry-specific environmental issues, and it proposes that these factors, in turn, can influence the corporate environmental performance (CEP) of firms in such an industry. It also validates the factor identification aspect of the framework. Design/methodology/approach The paper starts by reviewing relevant literature extensively and then developing an issue-based environmental sustainability framework to highlight the structural relationship of industry-specific sustainability factors with CEP. By involving 131 participants from academics in Niger Delta, the paper uses exploratory factor analysis techniques to reduce industry-specific sustainability factors from several environmental and socio-economic issues in the Nigerian oil and gas (O&G) industry. Findings Environmental risk originates from business environmental issues, and it triggers community reaction, which impacts negatively on corporate image. The nature of firm’s strategic responsiveness to these factors determines CEP. Research limitations/implications The study draws from the perspectives of academics on environmental issues in Niger Delta to validate the factor identification aspect of the framework. The views of other stakeholders are not included, and hence, it should be applied with caution. Practical implications Useful in identifying and managing industry-specific environmental issues, and thus, achieving some sustainable development objectives. Originality/value Although most previous studies have focused on generic CEP drivers, this study proposes sustainability factors that can originate from industry-specific environmental issues as crucial drivers of CEP in such an industry. It provides empirical evidence of such credible sustainability factors emerging from the Nigerian O&G industry’s environmental issues.