Perelayefa George Owota

Perelayefa George Owota
Niger Delta University · Department of Accounting

PhD

About

6
Publications
2,921
Reads
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24
Citations
Additional affiliations
August 2010 - present
Niger Delta University
Position
  • Lecturer
Education
August 2017 - January 2022
Niger Delta University
Field of study
  • Accounting
September 2014 - September 2015
Manchester Metropolitan University
Field of study
  • Accounting & Finance

Publications

Publications (6)
Article
Full-text available
This study examines the effect the various tax rates (i.e., corporate tax, personal income tax and sales tax) have on tax compliance in the African nations. The tax-to-GDP ratio of these countries were used as a proxy for tax compliance and these data were obtained from the 2019 OECD revenue statistics in Africa, KPMG and trading economic sites. SP...
Article
Full-text available
This paper examined the influence ethics education has on accounting students ability to cope with complex ethical dilemmas in the work environment. A survey research design was adopted, and simple random sampling technique was used to select 200 students from the Department of Accountancy, Niger Delta University. Descriptive and inferential statis...
Article
Full-text available
This study looked at how executive pay affects a Nigerian commercial bank's financial performance. It was decided to do a correlational study. The study's population and sample size include all of Nigeria's commercial banks that are currently listed on the NSE. Multiple linear regressions, correlation analysis, and descriptive statistics were used...
Article
Full-text available
The study interrogated the effect of audit committee characteristics, as a sub-system of the corporate governance framework, on fruadulent financial reporting. This was premised on the need to contribute to the ongoing debate on the influence of CG on the operational effeciency of the firm and assuring the broader perpective of stakeholders’ confid...
Article
Full-text available
The study was carried out to investigate the relationship between institutional control measures aimed at entrenching fiscal transparency and accountability in the conduct of public service business and public service response. In essence how have public servants responded to the fight against corruption in Nigeria? This was based on the need to as...

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