INTERNATIONAL FINANCIAL REPORTING STANDARD IMPLEMENTATION AND TAX ALIGNMENT IN POST-REFORM NIGERIA

This study examines the impact of International Financial Reporting Standards (IFRS) implementation on corporate tax reporting quality and tax alignment in post-reform Nigeria, with a particular focus on the mediating effect of Corporate Tax Reporting Quality and moderating effect of regulatory support. By employing Structural Equation Modeling (SEM) on data collected from Nigerian firms, the study reveals that IFRS implementation has a significant positive effect on Tax Reporting Quality, which in turn mediates the relationship between IFRS implementation and tax alignment. Moreover, regulatory support and reporting complexity are found to moderate the strength of the relationship between IFRS implementation and tax alignment. These findings highlight the essential role of regulatory frameworks and the quality of tax reporting in fostering better tax alignment in Nigeria's post-reform era. The study provides insights for policymakers and corporate managers on enhancing tax compliance and alignment through effective IFRS implementation and regulatory support.