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Quite a number of empirical evidences have shown that creative accounting practices are prevalent among Nigerian firms and management and accountants being the sole influencers of such accounting practices. More worrisome is the fact that there is dearth of empirical evidence on the nexus between creative accounting and income tax yield.  Thus, this study was carried out with the view to investigating the nexus between creative accounting practices and income tax yield in Nigeria.  The descriptive survey design was adopted and questionnaire was the major instrument of data collection.  Questionnaire was administered to two hundred and fifty-eight (258) employees of South-South States’ Boards of Internal Revenue.  Data obtained were analyzed by means of descriptive (frequency counts, mean and standard deviation) and inferential (simple regression) statistical techniques.  Based on the analysis of data, it was found that income tax yield is significantly affected by creative accounting practices of Nigerian firms.  On the basis of the findings, it was recommended among others that the government, regulatory framework of accounting as well as management of firms should further discourage the use of creative accounting mechanisms in tweaking income tax yield.  More so, the regulatory framework of accounting should as a matter of fact postulate and revise accounting standards linked with income tax yield so as to further discourage creative accounting practices among Nigerian firms. Keywords: Creative accounting; income tax yield; federation accounts committee; Nigeria DOI : 10.7176/EJBM/11-33-07 Publication date: November 30 th 2019

Creative Accounting and Income Tax Yield: A Dependency Inquisition