“From Desk Review to Field Verification and the Tax Audit Modality Revenue Paradox in Southwest Nigeria”. Journal of Advanced Multidisciplinary Studies (JAMS) 1, no. 2 (September 2, 2026): Page 10–23. Accessed September 21, 2026. https://jamsjournal.org/JAMS/article/view/from-desk-review-to-field-verification-and-the-tax-audit-modalit.