IMPACT OF ACCOUNTING TECHNIQUES ON FRAUD EXAMINATION AND PREVENTION IN THE NIGERIAN BANKING SECTOR

Okolo, U. Ebere and OKWO, Ifeoma Mary and Ani, Ikechukwu and NOKE, Gibson Chinedu (2020) IMPACT OF ACCOUNTING TECHNIQUES ON FRAUD EXAMINATION AND PREVENTION IN THE NIGERIAN BANKING SECTOR. GOUni Journal of Management & Social Sciences, 8 (1). pp. 177-189. ISSN 2550-7265

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Abstract

This study examined the impact of accounting techniques on fraud examination and prevention in commercial banks of Nigeria. Survey research design was utilized. Area of the study was twenty-four (24) commercial banks in Nigeria as at the period of study. Frequency, percentages were utilized in analyzing data. Combat alpha which performed very well with a value of 0.876 which indicate a high measure of internal consistency and single factor ANOVA were the statistical tools utilized to test hypotheses. Among the findings were that the use of GAAP/Accounting technique does significantly aid in fraud examination which consequently reduce the occurrence of fraud cases in the banking industry.bg l;;;[m[lk pyyo

Item Type: Article
Subjects: H Social Sciences > HG Finance
Divisions: Faculty of Arts > Faculty of Law > Faculty of Management and Social Sciences > Faculty of Education
Depositing User: mrs chioma hannah
Date Deposited: 27 Jul 2021 12:23
Last Modified: 23 Nov 2021 09:58
URI: http://eprints.gouni.edu.ng/id/eprint/3027

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