Muhammad Auwal Kabir

Bauchi State University Gadau, Nigeria

The study examined the moderating effect of technology optimism on the relationship between perceived e-commerce behaviour and tax compliance intention. A self-administered questionnaire was used to collect data from 427 e-commerce platform users. A partial least squares structural equation model was used to test the conceptual model and hypotheses...

This research paper examined how tax aggressiveness is influenced by ownership structure (managerial ownership, foreign ownership, and family ownership). The study used a population of 53 companies that engage in manufacturing sector and have been listed on the Indonesian Stock Exchange (BEI) from 2020 to 2022. In this study, tax aggressiveness was...

This paper investigates the influence of the inflation rate (IFR) on the association between the earnings retention ratio (ERR) and share price (SP) of Deposit Money Banks (DMBs) in Nigeria from 2012 to 2021. IFR, ERR, and firm size (FSZ) are the explanatory variables and the dependent variable is SP. Data were obtained from the financial reports o...

This study examines the factors that determine the adoption of cloud-based accounting in Nigerian deposit money banks. A cross-sectional survey research design was employed in the study. The population of study was 391 deposit money bank branches operating in northwestern Nigeria as of December 31, 2021, as obtained from the Central Bank of Nigeria...

Effective data analysis reflects an improved approach to data collection, cleaning, and screening. However, very few studies reported information on the techniques used in cleaning and screening their collected data, leading to questionable final results and interpretations, especially among university students. To address this issue, the current s...

Tax compliance intention among individuals facilitates the government's pursuit of increased tax revenues, particularly within e-commerce which is driven by users’ behaviours. However, the scarcity of a more robust psychometric instrument for measuring e-commerce users' behaviours and tax compliance intentions, considering technology optimism, re...

Manufacturing sector in Nigeria has also experienced distress, and this was as result of COVID-19 has caused substantial distraction to the financial markets and mostly affected manufacturing companies. Causing few investors in manufacturing companies both local and international, others are liquidating due to poor performance and deficiency in sus...

Previous studies have identified financial scandals around the globe and the subsequent collapse of the major corporate institutions in the developed countries which brought the need for the practice of good corporate governance. Specifically, past studies in Nigeria on corporate governance have concentrated on banks and give limited attention to m...

Despite the high volume of e-commerce transactions and huge virtual tax revenue generation from different online trading platforms around the world, the tax compliance intention remains low coupled with the complexity of its legal tax provisions. Several administrative efforts and frameworks were recently put in place to address the lingering issue...

E-commerce trading platforms are increasingly adopted by different users owing to the platforms' nature of simplifying online trading and promoting the delivery of goods and services over long distances around the world. Yet, many developing nations are not adjusting to the e-commerce technological advancements and changes, despite its huge contrib...

Despite the high volume of e-commerce trading and revenue generation across different countries of the world, the owners and users of online e-commerce platforms are concealing and maneuvering online business transactions before and during the Covid-19 pandemic leading to under remittance of tax contributions to the relevant tax authorities or avoi...

The paper examined the relationship between environmental disclosure and cost of capital structure financing of the Nigerian listed companies. This is due to a concern about the environmental behaviour of the companies that result in stakeholders’ interest in environmental disclosure. Though the disclosure is voluntary (to a certain extent) its ina...

It is a well-known fact that the use of electronic systems around the globe has facilitated and enhanced the efficiency in organizations. In light of this, federal hospitals in Nigeria have started using electronic collection system for cash collection purposes. Electronic cash collection system (e-collection) is a computerized system designed to h...

The aim of this paper is to develop a conceptual framework that would be used in determining the factors that influence the behavioral intention to use electronic collection system in federal government owned hospitals in Nigeria. The framework is supported by Technology Acceptance Model (TAM) as the underlying theory of the study. Past literature...

This study proposes a conceptual framework that intends to assess user satisfaction and the net benefits of implementing e-procurement system in government-owned hospitals. The study uses DeLone and McLean IS Success model as the underpinning theory to examine the relationship between three independent variables (information quality, system quality...

The use of electronic system in organizations is a commonplace phenomenon in both public and private organizations around the globe. However, previous studies have shown that, electronic systems and information technology in public sector organizations of developing countries are not been adopted and used. In Nigeria, a new system – electronic coll...

Electronic collection system is a computerized revenue collection system specially designed to handle cash collections from patients in Nigerian federal hospitals. It was created purposely to enhance the efficiency of revenue collections through the use of technology and at the same time block all leakages and corruption that are rampant within the...

The aim of this paper is to examine the factors that influence the behavioural intention of Nigerian federal hospitals employees to use the e-collection system. Three factors (Perceived Usefulness, Perceived Ease of Use and Computer Self-efficacy) were considered in determining the behavioural intention of the employee to use the system. In achievi...

Electronic Payment System (EPS) has become the most acceptable means of payments in today's financial transactions across the world. This is due to its efficiency, convenience and timeliness. For this reason, EPS studies had attracted different scholars around the globe n conducted in different parts of the world to examine the extent of electronic...

E-payment system is increasingly becoming a daring means of payments in today's business world. This is due to its efficiency, convenience and timeliness. It is a payment system that is continuously being embraced and adopted in the financial system of both developed and developing countries with a view to simplify and ease payments in business tra...