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Corporate Governance and The Performance of Nigeria Revenue Service (NRS) In Abuja, Nigeria
Subject area: Management and Commerce · Area of research: Corporate Governance
DOI: https://doi.org/10.64388/IREV9I11-1718217
Abstract
Corporate governance emerged as system of rules, practices, and processes by which companies are directed and controlled. Recently, organizations need transparency, accountability, ethical leadership, risk management, and stakeholder trust to ensure sustainable growth and long-term success. The study examined corporate governance and the performance of Nigeria Revenue Service (NRS) in Abuja, Nigeria. The main of objective of the study focused on assessing the effect on the performance of NRS in Abuja. The study used a quantitative research method where closed-ended questionnaire was used for data collection. The population of the study was 1551 respondents and the sample size was 318 respondents using Yamane sample size determination formula. Simple regression technique, analysis of variance (ANOVA) and co-efficient analysis were used to test the hypotheses in this study by using Statistic Package for Social Science (SPSS Version 27. 0) to analyse and to determine the relationship between corporate governance and the performance of NRS, Abuja. The study revealed that corporate governance had significance effect on the performance of FIRS in Abuja, Nigeria. secondly, the study also revealed that board effectiveness, ethical leadership and internal audit control had significant effect on the performance of NRS in Abuja in the dimensions of operational efficiency, institutional effectiveness, and transparency and accountability. The study concluded that the implementation of effective good corporate governance had effect on the performance of NRS in Abuja. Based on the findings, it is recommended that NRS in Abuja should strengthen its corporate governance structures by enhancing transparency, accountability, and board oversight. This may promote efficiency, boost stakeholder trust, and ultimately improve overall organizational performance in revenue generation and service delivery.
Keywords
Corporate governance (CG), Board Effectiveness, Ethical Leadership Style, Internal Audit Control, Organisational Performance
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How to cite this paper
@article{1718217,
author = {Prof. M. O. Yusuf-Habeeb, Alhassan, Buhari Muhammed, Ayasa Anthony Auya, Ovivi, Audu Jamiu, Ijiga, Emmanuel Ada; Okolo, Helen Esso},
title = {Corporate Governance and The Performance of Nigeria Revenue Service (NRS) In Abuja, Nigeria},
journal = {Iconic Research And Engineering Journals},
year = {2026},
volume = {9},
number = {11},
pages = {3951-3973},
issn = {2456-8880},
url = {https://www.irejournals.com/formatedpaper/1718217.pdf},
abstract = {Corporate governance emerged as system of rules, practices, and processes by which companies are directed and controlled. Recently, organizations need transparency, accountability, ethical leadership, risk management, and stakeholder trust to ensure sustainable growth and long-term success. The study examined corporate governance and the performance of Nigeria Revenue Service (NRS) in Abuja, Nigeria. The main of objective of the study focused on assessing the effect on the performance of NRS in Abuja. The study used a quantitative research method where closed-ended questionnaire was used for data collection. The population of the study was 1551 respondents and the sample size was 318 respondents using Yamane sample size determination formula. Simple regression technique, analysis of variance (ANOVA) and co-efficient analysis were used to test the hypotheses in this study by using Statistic Package for Social Science (SPSS Version 27. 0) to analyse and to determine the relationship between corporate governance and the performance of NRS, Abuja. The study revealed that corporate governance had significance effect on the performance of FIRS in Abuja, Nigeria. secondly, the study also revealed that board effectiveness, ethical leadership and internal audit control had significant effect on the performance of NRS in Abuja in the dimensions of operational efficiency, institutional effectiveness, and transparency and accountability. The study concluded that the implementation of effective good corporate governance had effect on the performance of NRS in Abuja. Based on the findings, it is recommended that NRS in Abuja should strengthen its corporate governance structures by enhancing transparency, accountability, and board oversight. This may promote efficiency, boost stakeholder trust, and ultimately improve overall organizational performance in revenue generation and service delivery.},
keywords = {Corporate governance (CG), Board Effectiveness, Ethical Leadership Style, Internal Audit Control, Organisational Performance},
month = {May},
doi = {https://doi.org/10.64388/IREV9I11-1718217}
}