Ofiafoh Eiya

This study examines the effect of the auditor-client relationship on audit quality in Nigerian microfinance institutions, using LAPO Microfinance Bank in Edo State as a case study. The main objective is to assess how auditor professionalism, communication, and independence influence audit quality and financial transparency. The study adopted a descriptive survey research design, with data collected from 50 respondents including auditors, audit managers, and finance staff directly involved in LAPO’s audit process. A structured questionnaire was used to obtain primary data, which were analyzed using descriptive statistics, correlation
analysis, and multiple regression techniques with SPSS. The study finds that auditor professionalism positively and significantly improves audit quality by enhancing ethical conduct, competence, and adherence to auditing standards. Effective communication between auditors and clients strengthens mutual understanding and promotes accurate financial reporting. Auditor independence also has a significant positive impact, ensuring objectivity and reducing the risk of bias or undue influence from clients.
The study recommends that microfinance institutions should reinforce auditor independence through strict policies and periodic rotation of auditors. Continuous professional development and ethics training should be prioritized to strengthen professionalism. Furthermore, establishing clear and open communication channels between auditors and management will help to improve audit quality, strengthen stakeholder confidence, and support regulatory compliance.

This study investigates the determinants of tax compliance among taxpayers, focusing on the roles of public trust, perceived fairness, and education. The main objectives were to ascertain the relationship between public trust and tax compliance, examine the influence of perceived fairness on compliance, and determine the effect of education on tax compliance behavior. Data were obtained from 295 observations and analyzed using both descriptive and regression statistical techniques.
The descriptive analysis revealed that tax compliance levels were relatively high among respondents, while perceptions of public trust and fairness varied widely. Regression results showed that public trust and perceived fairness had positive and statistically significant effects on tax compliance, indicating that greater confidence in government and a sense of fairness in the tax system enhance voluntary compliance. However, education exhibited a negative and significant relationship, suggesting that higher educational attainment does not necessarily translate into higher compliance, possibly due to increased awareness of tax loopholes or weak ethical tax orientation.The study concludes that improving public trust, ensuring fairness in tax administration, and strengthening tax education are crucial for promoting voluntary compliance. It recommends increased transparency, equitable tax policies, and the integration of civic tax education into learning programs. The findings contribute to existing literature by emphasizing the behavioral and institutional dimensions of tax compliance, highlighting that trust and fairness play more substantial roles than coercion in shaping taxpayer behavior.

The primary aim of this research was to assess the impact of tax evasion and tax avoidance on revenue generation in Nigeria. The study examines the relationship between tax evasion, tax avoidance, total revenue generation and the Nigerian economy. The research design adopted in this study was the survey research design; primary data were collected through the use of questionnaire. Secondary data was also supplemented with primary data.The findings revealed that a significant relationship exists between tax evasion/avoidance and their contributing factors. It was also found that tax evasion and tax avoidance have a significant impact on revenue generation in Nigeria. The study therefore recommends, that the tax authorities should properly review and improve their assessment and collection procedures. It was also recommended that the tax authority’s audit unit should be made stronger to regularly check and verify the tax payments collected by officials at all levels