“THE INFLUENCE OF 10% IGR OF STATE PAYABLE TO LOCAL GOVERNMENTS ON LOCAL GOVERNMENT PERFORMANCE: THE MEDIATING ROLE OF JOINT ACCOUNT ALLOCATION COMMITTEE IN NORTH EASTERN NIGERIA” (2026) INT’L JOURNAL OF HUMANITIES, ECONOMIC DEVELOPMENT AND CONTEMPORARY STUDIES, 2(2), pp. 103–117. doi:10.66993/ijhedcs224312026103-117.