MODERATING EFFECT OF BOARD-DIVERSITY ON THE RELATIONSHIP BETWEEN TAX PLANNING AND FINANCIAL PERFORMANCE OF LISTED CONGLOMERATE FIRMS IN NIGERIA.CORPORATE TAX AGGRESSIVENESS AND VALUE OF LISTED MANUFACTURING COMPANIES IN NIGERIA: THE MODERATING EFFECT OF AUDIT QUALITY.
Local Organizing Committee (LOC), AFRA 2020. The COVID-19 pandemic and more recently the various protests and unrests across Nigeria the Local Organising Committee thanks the President and the entire Executive Members for giving us the opportunity to be a part of the History of this great Association. This edition promises to follow the same ancient landmark of this prestigious research-focused association. Although lots of efforts were put into improving the quality of the Abstracts and Submissions, the views and contents expressed in the respective works remain those of the authors and contributors. While thanking the Conferees for keeping faith with the association regardless the challenges posed by We know that AFRA is renowned for offering intellectually stimulating conferences blended with workshops, colloquia and specialized mentoring and training sessions. This makes it a total of 96 submissions with over 120 authors in virtual and onsite attendance. In addition and most significantly, no other AFRA conference has recorded as many submissions as this 10 th Edition with a total of 93 papers and 3PhD Colloquia. This is designed to provide a publishing platform in the International Journal of Business and Globalization (indexed in Scimago Journal Ranking (SJR) and Scopus) for the best of the lots of papers submitted for this conference. Fourthly, this years’ conference, as a child of necessity, is the first to adopt the blended (Virtual and Onsite) mode of participation.
Thirdly, it is in this edition that a quantum leap has been made by the Association in the area of securing a dedicated Special Issue for top quality submissions. For AFRA, it is also like coming back to where it all started. Secondly, it is a massive homecoming for a vast majority of AFRA members that Enugu, as a city with an inundation of Citadel of Learning, has produced. This edition as hosted by the University of Nigeria, Enugu Campus themed “Public and Business Ethics & Accountability in Developing Countries”, is unique in a variety of ways.įirstly, it is a celebration of a decade of consistency and doggedness in gathering scholars for the purposes of brainstorming over, critiquing and producing academic works that continually enrich the knowledge bank of our society. This research illustrates how the disagreement on the perceived budget between different budgetary roles and their application to the budgeting practices causes important outcomes in the transformation of the budget processes at Iranian public universities and research institutes.This book contains Abstracts of Submitted works of the 10 th Edition of the Annual Conference of the Accounting and Finance Association (AFRA). Program advocators or spenders perceive budgeting as a negotiation-based process, while from guardians’ perception the budgeting process decisions are based primarily on “outputs” and “information”. The results illustrate a decoupling between the actors’ perceptions based of their budgetary roles. Using Wildavsky (1964) paradigm advocators and guardians were identified and their perceptions toward the public budgeting processes described. This examination focuses on the actors’ point of view to determine the deficits within the budgeting process that have led to a delay in its transition to a performance-based system. This research examines the public budgeting process and budgetary roles in the higher education and research sectors in Iran.
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