This study meta-analytically pooled and synthesized thirty studies related to ethical compliance and locus of control in the light of auditors' independence and public and professional commitment. This was informed by the increasing corporate and audit failures recorded in the early 2000s despite existing professional ethics. Qualitative information were obtained from synthesized related studies and coded into quantitative data for analysis. The translated data were tested using OLS with the E-view 9 software for correlation and regression analyses. The regression analysis revealed a strong positive relationship between locus of control and ethical compliance, hence, the only hypothesis in the study was rejected, and the conclusion of the study is that, "ethical compliance is a function of an individual accountant or auditor's locus of control". Consequently, the study recommends that professional bodies and institutions should consider personality factors in the setting and implementation of professional ethics.

This paper examined the implementation of Treasury Single Account (TSA) on federally collected non-oil tax revenue and national economic performance in Nigeria, via an inter-period comparative milieu. This study was stimulated by the divergent opinion amongst stakeholders on the justification and efficacy of the TSA model. The study was underpinned by the stakeholder and public finance management theories. Mulled after the ex post facto research template, before (pre) and after (post) implementation data of the corresponding periods were obtained from the annual bulletins/reports of Federal Inland Revenue Service (FIRS), Central Bank of Nigeria (CBN) and Nigerian Bureau of Statistics (FBS). While, actual reported tax revenue for the corresponding periods were obtained, gross domestic product was deployed to proxy national economic performance. Paired sample t-test was used to process the data on the Statistical Package for Social Sciences (SPSS) template. The results revealed that, in gross terms more revenue was collected pre-TSA. However, a significant increase in federally collected revenue post TSA implementation was achieved, granted that the economy slipped into recession from the third quarter of 2015, also a considerable growth in GDP. In essence, both measures performed better in the post implementation period from a comparative strand. This implies that, the TSA policy has a positive bearing on both non-oil tax revenue generation and economic performance. Following, it is recommended that government should improve on the existing TSA framework by incorporating complementary, supportive control and monitoring measures to perfect the operation of the system, and to escalate the system further towards monitoring outflows (expenditure),