The study examines the effect of tax policies on the survival of entrepreneurship in Ondo State, Nigeria. The study employed survey research design with the population of 18 local government areas. The study adopted multi-stage sampling techniques to select the sample size of nine local government areas that have duly registered small and medium enterprises (SMEs) under Small and Medium-Scale Enterprise Development Agency of Nigeria (SMEDAN) in Ondo State. Structured questionnaire was administered and returned by the respondents. Data collected was estimated using ordered logistic regression to test the hypotheses formulated. The study revealed that the three explanatory variables (multiple taxation, tax rates, and tax incentives) accounted for 43% of the variability of SMEs sustainability in Ondo State with a p value < 0.05, α = 0.0029. It also revealed that there was a negative significant effect between multiple taxation and sustainability of entrepreneurship; while tax rates and tax incentives have a positive relationship on entrepreneurship sustainability. Based on these findings, the study therefore recommends that for government to truncate unemployment rates that resulted to chronic poverty, banditry, kidnapping, and other social vices in the state, it is imperative that a favorable tax regime shall be provided which will encourage entrepreneurship sustainability and reduces social vises. This will not only enliven existing ones but also inspire the emergence of new ones. Friendly tax regime would engender voluntary compliance amongst the entrepreneurs in the long run with resultant tax yield.

This study assessed the effectiveness of tax enforcement tools as panacea for improving tax compliance and overall tax income in the Ondo State, Nigeria. Survey research design was adopted using primary data sourced through administration of structured questionnaire on 150 selected respondents from among staff of Federal Inland Revenue Service and State Board of Internal Revenue Service within the state. The Taro Yamane formula and judgment sampling technique were used to arrive at the sampled respondents. Outcome of Ordinary Least Square regression analysis showed regression coefficient and p-value of tax-audit (0.278; p=0.03<0.05) and tax penalty (0.463; p=0.000<0.05) respectively, indicating a positive and significant relationship of the two explanatory variables with tax compliance at .05 level of significance. The Implication is that a marginal increase in tax audit and tax penalty will lead to increase in tax compliance in Ondo State. No meaningful association exists between tax amnesty and tax compliance based on the finding of this study perhaps tax amnesty is a new policy that was just launched to encourage voluntary tax compliance. As such, it is imperative that tax audit and imposition of tax penalties be encouraged and sustained. These are envisaged to further improve the degree of tax compliance, consequently enhancing government tax revenue generation to augment dwindling oil revenue in Nigeria. As regards relatively new and still under watch tax amnesty, it may turn out to be a veritable tool for voluntary compliance in future if properly nursed.

Value relevance of accounting information is a well-researched market-based accounting research apparently calling for more empirical evidence into the perception of information users in the stock market. Therefore, this study examined the perception of the Nigerian stockbrokers regarding value relevance of International Financial Reporting Standards (IFRSs) based accounting information. The research data were drawn from 121 purposively selected stockbrokers at the Nigerian stock exchange using a Likert scale survey questionnaire and based on the exploratory paradigm. Relative importance index measure showed that earnings, net assets and cash flows from investment ranked first separately as critical variables while operating income, the book value of equity and net cash flows at the year-end ranked least accounting data for each statement respectively. Evidence from statistical analyses using one way contingency Chi-square test revealed that sampled stockbrokers perceive IFRS disclosure demands present accounting information better than Nigerian Statement of Accounting Standards (SASs). Further tests into the stockbrokers' perception on value relevance of IFRS based income statement, financial position and cash flows statements accounting information showed that all tested accounting data are statistically value relevant. The results imply that accounting disclosure demands/standards drive value relevance more under IFRS regime than under Nigerian SAS. Thus, beyond earnings and book value according to Ohlson price model, value relevance of other accounting data should be explored while other users' perception regarding this course should be investigated and compared in future studies.

The credit money banks whose obligation is to contribute money-wise to small and medium scale enterprises (SMEs) to oblige an essential utensil in decreasing the dismal paucity and enhancing pecuniary change in Nigeria. This paper examines the role deposit money banks’ loan facilities plays in funding SMEs businesses in Nigeria. The study employed the cross-sectional method of survey research. Ten (10) years financial performance index report of SMEs businesses was extracted from the Central Bank of Nigeria (CBN) statistical bulletin between the periods of 2008 – 2017 were selected. The index captured dependent and independent variables. Gross domestic product (GDP) is a proxy to SMEs while fund deposit, loan facilities and return on equity were proxies to deposit money banks variable. Data collected was analysed using descriptive statistics and ordinary least square techniques. The study revealed the positive co-efficient value of 17.19434 and 15.84082 for fund deposit and loan facilities variables; and the negative co-efficient value of −3.442694 for the returns on equity variable which affect the growth of SMEs in Nigeria. The recent economic recession experienced in Nigeria also affect SMEs businesses because the return on equity from SMEs was not encouraging. Therefore, financial regulators should adhere to stability and sustainability of fiscal guidelines that will readdress the loan facilities requirements of 65% to SMEs in the nation’s economy. This will aid enhancement of the country’s economy from the deficiency of funds that impedes investment.

School administration in Nigeria is primarily concerned with rendering services that is essential to all citizens; hence a career attitude to accountability for effective auditing is needed for efficient and effective administration. This study tries to find out what school audit is all about, the role of audits and the difference that an audit can make towards accountability, especially in school administration. The need for this study also arose to correct a misconception that school account are not meant to be audited and to restore confidence in parents and guidance that money spent on educating the child is not embezzled. This study employed a descriptive design. The researchers found out that lack of: technical competence, independence and inadequate level of resources do directly affect the performance of the school audit. Conclusively, intensive and regular training programmes should be mounted for school accountants and auditors, and there should also be proper delegation of duties.