References
Achua, J.K. (2009). Reinventing governmental accounting for accountability assurance in Nigeria. Nigeria Research Journal of Accountancy 1(1):1-16. Addison, D. (1996). Nigeria: poverty assessment. World Bank, Abuja. Akintoye, I.R. (2008). Investment decision: analyses and management. Lagos. Unique educational publishers. Amah, K. O., and Okezie S. O. (2017). Impact of illicit financial flow on economic growth and approach. Basingstoke: Palgrave Macmillan. Ani, V.A. (2022). Financial accountability in the administration of area council revenues in Nigeria. Local Administration Journal 15(1), 15 – 39 Appah, E. and Appiah, K.Z.A. (2010). “Fraud and development of sound financial institutions in Nigeria”, Nigerian Journal for Development Research, 1(1): 49 – 56. Bello, S. (2001). „Fraud prevention and control in Nigerian public service: The need for a Dimensional Approach”, Journal of Business Administration, 1(2): 118-133. Beyer A, Guttman I (2012). Voluntary disclosure, manipulation and real effects. Journal of Accounting Research 50(5):1141-1177. Cabannes Y (2005). Participatory budgeting: Conceptual framework and analysis of its contribution to urban governance nad millenium deveopment goals. Quito, Equador: Urban management programme. Available at: https://discovery.ucl.ac.uk/id/eprint/10660/ Dunleavy P, Margetts H, Basto WS, Tinkler J (2006). New public management is dead – Long live digital-era governance. Journal of Public Administration Research and Theory 16(3):468-494. Ejalonibu, G. L. (2019). Impact of fiscal control institutions on financial accountability in Nigerian public sector: A study of Oyo State. Specialty Journal of Accounting and Economics, 5 (2):14-29. Eneji, M.A., Bitrus, A. E., Haruna, H., Yilkes, D.O. and Gajere, J.S. (2022). Impact of governance on fiscal discipline and illicit financial flows in Nigeria. Net Journal of Social Sciences, 10(2), 19-31. Eton, M., Arinaitwe, P., Agaba, M., Turyehabwa, A., Ogwel, B. P., & Mwosi, F. (2020). Financial accountability mechanisms in local governments in Uganda: A Case of Kabale District Local Government, 14 July 2020, PREPRINT (Version 1). Retrieved from https://doi.org/ 10.21203/rs.3.rs-40963/v1 Hladchenko L (2016). Government financial accountability and transparency in the digital World. Kyiv, Ukraine: ICTERI. Johnson, I. E. (2004). Public sector accounting and financial control. Lagos: Financial Institutions Training Centre. Kanu, S.I., Obi, H.K. and Akuwudike, H. C. (2021). Impact of public sector financial Management on the economic growth of Nigeria. International Journal of Management Science and Business Administration, 7(4), 45-59. Kumar P, Langberg N, Sivaramakrishnan K (2012). Voluntary disclosures, corporate. Journal of Accounting Research 50(4):1041-1076. Lawal, A. (1995), Economic textbook for West Africa. Onibonoje press and book industry. Li S (2005). Corporate fraud and costly monitoring: an empirical analysis of a simultaneous system withpartial observability. Working paper, Duke University. Available at: https://pdfs.semanticscholar.org/61be/2a51db8fe79fda5502d3cba80fe3942ba43a.pdf Miller G (2012). Government budgeting and financial management in practice: Logics to make sense of ambiguity. Boca Raton: CRC Press. Minjana, P.B. (2003). Surviving in an environment of financial indiscipline: A case study from a transition country. System Dynamics Review · Okoro, O.M. (1995) programme evaluation in Education. Obosi pfacific publisher. Onah, C.I.O. and Ejiofor (1978), Nigeria cases in Business Management. Enugu: fourth Dimension. Onuarah, A. C., & Appah, E. (2012). Accountability and public sector financial management in Nigeria. Arabian Journal of Business and Management Review, 1(6), 1-17. Onuorah, A. C. & Appah, E. (2012). Accountability and public sector financial management in Nigeria. Arabian Journal of Business and Management Review (OMAN Chapter) 1(6), 1-17. Orkoh, E., Blaauw, P. F., and Claassen, C. (2018). Corruption, political stability and illicit financial outflows in Sub-Saharan Africa. https://www.researchgate.net/publication/327580096. Pelizzo R, Stapenhurst F (2013). Government accountability and legislative oversight. Routledge. Pillay P (2013). The relationship between public administration and good governance. The case of South Africa. Anti- Corruption centre for education and research (ACCERUS) Stellenbosch University. Available at: https://repository.up.ac.za/handle/2263/58182 PNG Government (2015). Public expenditure and financial accountability road map 2015 - 2018. Papual New Guinea Government. Premchand, A. (1999). “Public financial accountability” in Schviavo-Campo, S. (ed). “Governance, Corruption and Public Financial Management”. Asian Development Bank. Manila, Philippines. www.adb.org Shah, A. (2007). Performance accountability and combating corruption: Public sector governance and accountability series. 1st ed. New York: Springer Publishing. Wang TY (2013). Corporate securities fraud: Insights from a new empirical framework. The Journal of Law, Economics, Organization 29(3):535-568.