{"id":"https://openalex.org/W7204195599","doi":"https://doi.org/10.56201/jafm.vol.12.no5.2026.p.455.489","title":"Audit Non-Compliance and Development Outcomes in Nigeria: An Integrated Analysis and Consequences of Failing to Meet International Auditing Standards in FIRS and Customs","display_name":"Audit Non-Compliance and Development Outcomes in Nigeria: An Integrated Analysis and Consequences of Failing to Meet International Auditing Standards in FIRS and Customs","publication_year":2026,"publication_date":"2026-08-25","ids":{"openalex":"https://openalex.org/W7204195599","doi":"https://doi.org/10.56201/jafm.vol.12.no5.2026.p.455.489"},"language":"en","primary_location":{"id":"doi:10.56201/jafm.vol.12.no5.2026.p.455.489","doi":"https://doi.org/10.56201/jafm.vol.12.no5.2026.p.455.489","is_oa":true,"landing_page_url":"https://doi.org/10.56201/jafm.vol.12.no5.2026.p.455.489","pdf_url":"https://iiardjournals.org/get/JAFM/VOL. 12 NO. 5 2026/Audit Non-Compliance and Development 455-489.pdf","source":{"id":"https://openalex.org/S4387281534","display_name":"JOURNAL OF ACCOUNTING AND FINANCIAL MANAGEMENT","issn_l":"2504-8856","issn":["2504-8856","2695-2211"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"JOURNAL OF ACCOUNTING AND FINANCIAL MANAGEMENT","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"hybrid","oa_url":"https://iiardjournals.org/get/JAFM/VOL. 12 NO. 5 2026/Audit Non-Compliance and Development 455-489.pdf","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5003713379","display_name":"Obinwanne Kelechukwu Aruomah","orcid":"https://orcid.org/0000-0003-3409-1900","observed_orcids":["https://orcid.org/0000-0003-3409-1900"]},"institutions":[{"id":"https://openalex.org/I100352790","display_name":"Abia State University","ror":"https://ror.org/03a39z514","country_code":"NG","type":"education","lineage":["https://openalex.org/I100352790"]}],"countries":["NG"],"is_corresponding":true,"raw_author_name":"Obinwanne Kenechukwu Aruomah","raw_affiliation_strings":["Department of Accounting  Faculty of Economics and Management Sciences  Abia State University,  Uturu, Nigeria"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting  Faculty of Economics and Management Sciences  Abia State University,  Uturu, Nigeria","institution_ids":["https://openalex.org/I100352790"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5003713379"],"corresponding_institution_ids":["https://openalex.org/I100352790"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":"455","last_page":"455"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.47609999775886536,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.47609999775886536,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.20090000331401825,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.10140000283718109,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/international-standards-on-auditing","display_name":"International Standards on Auditing","score":0.9039999842643738},{"id":"https://openalex.org/keywords/federal-inland-revenue-service","display_name":"Federal Inland Revenue Service","score":0.9110000133514404},{"id":"https://openalex.org/keywords/public-sector-auditing","display_name":"public sector auditing","score":0.5630000233650208},{"id":"https://openalex.org/keywords/decoupling","display_name":"decoupling","score":0.7289999723434448},{"id":"https://openalex.org/keywords/fiscal-governance","display_name":"fiscal governance","score":0.46299999952316284},{"id":"https://openalex.org/keywords/revenue-leakage","display_name":"revenue leakage","score":0.6819999814033508},{"id":"https://openalex.org/keywords/sovereign-spreads","display_name":"sovereign spreads","score":0.8550000190734863},{"id":"https://openalex.org/keywords/project-implementation","display_name":"project implementation","score":0.6819999814033508},{"id":"https://openalex.org/keywords/social-spending","display_name":"social spending","score":0.8769999742507935},{"id":"https://openalex.org/keywords/fiscal-credibility","display_name":"fiscal credibility","score":0.5429999828338623},{"id":"https://openalex.org/keywords/concessional-finance","display_name":"concessional financing","score":0.7049999833106995},{"id":"https://openalex.org/keywords/world-bank","display_name":"World Bank","score":0.42500001192092896},{"id":"https://openalex.org/keywords/agency-theory","display_name":"agency theory","score":0.6269999742507935},{"id":"https://openalex.org/keywords/institutional-theory","display_name":"institutional theory","score":0.9919999837875366},{"id":"https://openalex.org/keywords/nigeria","display_name":"Nigeria","score":0.746999979019165},{"id":"https://openalex.org/keywords/public-financial-management-reform","display_name":"public financial management reform","score":0.6579999923706055}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6814000010490417},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.6543999910354614},{"id":"https://openalex.org/C191602146","wikidata":"https://www.wikidata.org/wiki/Q6269489","display_name":"Joint audit","level":4,"score":0.5343999862670898},{"id":"https://openalex.org/C195487862","wikidata":"https://www.wikidata.org/wiki/Q850210","display_name":"Revenue","level":2,"score":0.5105000138282776},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.4860999882221222},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.46650001406669617},{"id":"https://openalex.org/C177309310","wikidata":"https://www.wikidata.org/wiki/Q758917","display_name":"Information technology audit","level":5,"score":0.4235000014305115},{"id":"https://openalex.org/C147859227","wikidata":"https://www.wikidata.org/wiki/Q294217","display_name":"Public sector","level":2,"score":0.4153999984264374},{"id":"https://openalex.org/C120527767","wikidata":"https://www.wikidata.org/wiki/Q3196867","display_name":"Debt","level":2,"score":0.3928000032901764},{"id":"https://openalex.org/C13896816","wikidata":"https://www.wikidata.org/wiki/Q3029422","display_name":"Chief audit executive","level":5,"score":0.3889000117778778},{"id":"https://openalex.org/C170856484","wikidata":"https://www.wikidata.org/wiki/Q6452684","display_name":"Internal audit","level":3,"score":0.3781999945640564},{"id":"https://openalex.org/C2780378061","wikidata":"https://www.wikidata.org/wiki/Q25351891","display_name":"Service (business)","level":2,"score":0.37779998779296875},{"id":"https://openalex.org/C152550464","wikidata":"https://www.wikidata.org/wiki/Q3355715","display_name":"Performance audit","level":5,"score":0.37700000405311584},{"id":"https://openalex.org/C62190432","wikidata":"https://www.wikidata.org/wiki/Q17004774","display_name":"Audit plan","level":5,"score":0.37549999356269836},{"id":"https://openalex.org/C2778587509","wikidata":"https://www.wikidata.org/wiki/Q176831","display_name":"International Financial Reporting Standards","level":2,"score":0.37369999289512634},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.3702999949455261},{"id":"https://openalex.org/C2909264111","wikidata":"https://www.wikidata.org/wiki/Q740419","display_name":"Financial Audit","level":3,"score":0.3594000041484833},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.35679998993873596},{"id":"https://openalex.org/C6422946","wikidata":"https://www.wikidata.org/wiki/Q857354","display_name":"Panel data","level":2,"score":0.3353999853134155},{"id":"https://openalex.org/C147007100","wikidata":"https://www.wikidata.org/wiki/Q3344190","display_name":"External auditor","level":4,"score":0.3296000063419342},{"id":"https://openalex.org/C2780110086","wikidata":"https://www.wikidata.org/wiki/Q161837","display_name":"Public service","level":2,"score":0.3237000107765198},{"id":"https://openalex.org/C2780526558","wikidata":"https://www.wikidata.org/wiki/Q1345314","display_name":"Good governance","level":3,"score":0.29120001196861267},{"id":"https://openalex.org/C2779999868","wikidata":"https://www.wikidata.org/wiki/Q191891","display_name":"Fiscal year","level":2,"score":0.2897000014781952},{"id":"https://openalex.org/C162118730","wikidata":"https://www.wikidata.org/wiki/Q1128453","display_name":"Actuarial science","level":1,"score":0.2818000018596649},{"id":"https://openalex.org/C2776007630","wikidata":"https://www.wikidata.org/wiki/Q2798912","display_name":"Accountability","level":2,"score":0.2676999866962433},{"id":"https://openalex.org/C41282006","wikidata":"https://www.wikidata.org/wiki/Q830689","display_name":"Auditor's report","level":3,"score":0.26190000772476196},{"id":"https://openalex.org/C156223087","wikidata":"https://www.wikidata.org/wiki/Q4819948","display_name":"Audit evidence","level":5,"score":0.2531000077724457},{"id":"https://openalex.org/C178283979","wikidata":"https://www.wikidata.org/wiki/Q274490","display_name":"Public finance","level":2,"score":0.2513999938964844}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.56201/jafm.vol.12.no5.2026.p.455.489","doi":"https://doi.org/10.56201/jafm.vol.12.no5.2026.p.455.489","is_oa":true,"landing_page_url":"https://doi.org/10.56201/jafm.vol.12.no5.2026.p.455.489","pdf_url":"https://iiardjournals.org/get/JAFM/VOL. 12 NO. 5 2026/Audit Non-Compliance and Development 455-489.pdf","source":{"id":"https://openalex.org/S4387281534","display_name":"JOURNAL OF ACCOUNTING AND FINANCIAL MANAGEMENT","issn_l":"2504-8856","issn":["2504-8856","2695-2211"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"JOURNAL OF ACCOUNTING AND FINANCIAL MANAGEMENT","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.56201/jafm.vol.12.no5.2026.p.455.489","doi":"https://doi.org/10.56201/jafm.vol.12.no5.2026.p.455.489","is_oa":true,"landing_page_url":"https://doi.org/10.56201/jafm.vol.12.no5.2026.p.455.489","pdf_url":"https://iiardjournals.org/get/JAFM/VOL. 12 NO. 5 2026/Audit Non-Compliance and Development 455-489.pdf","source":{"id":"https://openalex.org/S4387281534","display_name":"JOURNAL OF ACCOUNTING AND FINANCIAL MANAGEMENT","issn_l":"2504-8856","issn":["2504-8856","2695-2211"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"JOURNAL OF ACCOUNTING AND FINANCIAL MANAGEMENT","raw_type":"journal-article"},"sustainable_development_goals":[{"display_name":"Peace, justice, and strong institutions","score":0.9595999717712402,"id":"https://metadata.un.org/sdg/16"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W7204195599.pdf","grobid_xml":"https://content.openalex.org/works/W7204195599.grobid-xml"},"referenced_works_count":8,"referenced_works":["https://openalex.org/W1965278510","https://openalex.org/W1980406593","https://openalex.org/W1995584495","https://openalex.org/W2115747715","https://openalex.org/W2132773425","https://openalex.org/W2752617332","https://openalex.org/W3123282572","https://openalex.org/W4234847870"],"related_works":["https://openalex.org/W7019928611","https://openalex.org/W7207653648","https://openalex.org/W7125793321","https://openalex.org/W4386442370","https://openalex.org/W4410170099","https://openalex.org/W2282792495","https://openalex.org/W4412375464","https://openalex.org/W2013996480","https://openalex.org/W3113340895","https://openalex.org/W6885141439"],"abstract_inverted_index":{"This":[0],"study":[1,96,123,426,498,542],"investigates":[2],"the":[3,14,20,42,50,100,154,238,241,262,279,285,348,497,501,507,510],"integrated":[4],"consequences":[5],"of":[6,46,170,173,227,232,237,282,327,405,506,509],"Nigeria\u2019s":[7,422],"non-compliance":[8,305,359,379,416,430],"with":[9,272,373,441,454,571],"international":[10,70],"auditing":[11],"standards":[12],"in":[13,93,102,112,295,477,489,513,538],"Federal":[15,280],"Inland":[16],"Revenue":[17],"Service":[18,23],"and":[19,30,55,64,88,118,129,136,158,160,177,235,248,257,284,337,365,384,389,399,463,481,503,516,528,531,551,553,568],"Nigeria":[21,228],"Customs":[22,65],"on":[24,494],"economic,":[25,361],"diplomatic,":[26,362],"infrastructural,":[27,363],"political,":[28],"institutional,":[29,364],"social":[31,339,366,390,465],"outcomes":[32],"from":[33,49,62,133,208,211,275,299,357],"2020":[34],"to":[35,59,68,82,90,98,149,260,360,381,387,421,483,535,546],"2025.":[36],"The":[37,95,122,194,202,264,425,468,541],"research":[38,195],"was":[39,124],"motivated":[40],"by":[41,104,126,310,318,325,333,341,473,486],"June":[43],"2025":[44],"cancellation":[45],"$4":[47],"million":[48],"World":[51,212],"Bank\u2019s":[52],"Fiscal":[53],"Governance":[54],"Institutions":[56,176],"Project,":[57],"attributed":[58],"audit":[60,79,143,304,358,378,415,429,523,533],"reports":[61,144],"FIRS":[63],"that":[66,303,377,414,428],"failed":[67],"meet":[69],"standards.":[71],"Despite":[72],"ongoing":[73],"public":[74,490,529],"financial":[75],"management":[76,537],"reforms,":[77],"persistent":[78],"weaknesses":[80],"continue":[81],"undermine":[83],"revenue":[84,323,382,539],"assurance,":[85],"fiscal":[86,446],"credibility,":[87],"access":[89,386],"concessional":[91],"financing":[92,388],"Nigeria.":[94],"sought":[97],"address":[99],"gap":[101],"literature":[103],"analyzing":[105],"multiple":[106],"consequence":[107],"domains":[108],"simultaneously":[109],"rather":[110],"than":[111],"isolation,":[113],"using":[114,254,292],"a":[115,189,418,434,438],"theoretically":[116],"grounded":[117],"empirically":[119],"robust":[120],"framework.":[121],"guided":[125],"eight":[127,408],"objectives":[128],"corresponding":[130],"hypotheses":[131,410],"derived":[132],"Principal-Agent":[134,139,471],"Theory":[135,140,165,472,485],"Institutional":[137,164,484],"Theory.":[138],"explains":[141,166],"how":[142],"function":[145],"as":[146,156,162,192,402],"monitoring":[147],"mechanisms":[148],"reduce":[150],"information":[151],"asymmetry":[152],"between":[153],"state,":[155],"agent,":[157],"citizens":[159],"lenders,":[161],"principals.":[163],"why":[167],"formal":[168],"adoption":[169],"International":[171,178],"Standards":[172,182],"Supreme":[174],"Audit":[175],"Public":[179],"Sector":[180],"Accounting":[181],"has":[183],"not":[184,432],"translated":[185],"into":[186],"substantive":[187],"compliance,":[188],"phenomenon":[190],"known":[191],"decoupling.":[193],"adopted":[196],"an":[197],"explanatory":[198],"sequential":[199],"mixed-methods":[200],"design.":[201],"quantitative":[203],"phase":[204,266],"used":[205],"panel":[206],"data":[207,301,369,547],"2020\u20132025":[209],"drawn":[210],"Bank":[213,226],"Implementation":[214],"Status":[215],"Reports,":[216,220],"IMF":[217],"Article":[218],"IV":[219],"Debt":[221],"Management":[222],"Office":[223,236,508],"reports,":[224],"Central":[225],"statistics,":[229],"National":[230,286],"Bureau":[231],"Statistics":[233],"data,":[234],"Auditor-General":[239],"for":[240,521,556],"Federation":[242],"annual":[243],"reports.":[244],"Seemingly":[245],"Unrelated":[246],"Regression":[247],"Structural":[249],"Equation":[250],"Modeling":[251],"were":[252,290,411],"applied":[253],"Stata":[255],"18":[256],"AMOS":[258],"28":[259],"test":[261],"hypotheses.":[263],"qualitative":[265],"involved":[267],"25":[268],"key":[269,403],"informant":[270],"interviews":[271],"senior":[273],"officials":[274],"FIRS,":[276],"Customs,":[277],"OAuGF,":[278],"Ministry":[281],"Finance,":[283],"Assembly":[287],"BudgetOffice.":[288],"Data":[289],"analyzed":[291],"thematic":[293],"analysis":[294,393,570],"NVivo":[296],"14.":[297],"Findings":[298],"secondary":[300],"show":[302],"significantly":[306],"reduces":[307,445],"disbursement":[308],"rates":[309,332],"12.4":[311],"percentage":[312,335,343],"points,":[313,321,336,344],"increases":[314,448],"sovereign":[315,478],"bond":[316],"spreads":[317],"145.6":[319],"basis":[320],"raises":[322],"leakage":[324,383],"0.89%":[326],"GDP,":[328],"lowers":[329],"project":[330],"implementation":[331],"9.75":[334],"decreases":[338],"spending":[340],"1.34":[342],"all":[345],"significant":[346,354],"at":[347],"5%":[349],"level.":[350],"SEM":[351],"results":[352],"confirm":[353],"negative":[355],"paths":[356],"outcomes.":[367],"Primary":[368],"corroborate":[370],"these":[371,495],"results,":[372],"respondents":[374],"strongly":[375],"agreeing":[376],"contributes":[380],"weakens":[385,451],"spending.":[391,467],"Qualitative":[392],"identified":[394],"political":[395,565],"interference,":[396],"capacity":[397,515],"gaps,":[398],"weak":[400],"sanctions":[401,520],"drivers":[404],"non-compliance.":[406],"All":[407],"null":[409],"rejected,":[412],"confirming":[413],"is":[417,431],"systemic":[419],"risk":[420],"development":[423],"trajectory.":[424],"concludes":[427],"merely":[433],"technical":[435],"failure":[436],"but":[437],"governance":[439],"challenge":[440],"far-reaching":[442],"consequences.":[443],"It":[444],"space,":[447],"debt":[449],"vulnerability,":[450],"diplomatic":[452],"standing":[453],"multilateral":[455],"institutions,":[456],"delays":[457],"infrastructure":[458],"projects,":[459],"undermines":[460],"legislative":[461,526],"oversight,":[462],"constrains":[464],"sector":[466,491],"findings":[469],"extend":[470],"demonstrating":[474],"its":[475],"relevance":[476],"lending":[479],"relationships":[480],"contribute":[482],"illustrating":[487],"decoupling":[488],"reform.":[492],"Based":[493],"findings,":[496],"recommends":[499],"strengthening":[500],"legal":[502],"operational":[504],"independence":[505],"Auditor-General,":[511],"investing":[512],"auditor":[514],"digital":[517],"infrastructure,":[518],"enforcing":[519],"unresolved":[522],"queries,":[524],"enhancing":[525],"oversight":[527],"disclosure,":[530],"linking":[532],"compliance":[534],"performance":[536],"agencies.":[540],"acknowledges":[543],"limitations":[544],"related":[545],"availability,":[548],"causality":[549],"constraints,":[550],"generalizability,":[552],"suggests":[554],"areas":[555],"further":[557],"research,":[558],"including":[559],"subnational":[560],"analysis,":[561],"longitudinal":[562],"impact":[563],"assessment,":[564],"economy":[566],"studies,":[567],"comparative":[569],"peer":[572],"countries.":[573]},"counts_by_year":[],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2026-08-26T00:00:00"}