ACCOUNTING TECHNIQUE IN FRAUD EXAMINATION/PREVENTION IN THE NIGERIAN BANKING SECTOR

Okolo, U. Ebere and Okwo, Ifeoma and Ani, Ikechukwu and Noke, Gibson Chinedu (2020) ACCOUNTING TECHNIQUE IN FRAUD EXAMINATION/PREVENTION IN THE NIGERIAN BANKING SECTOR. GOUni Journal of Faculty of Management & Social Sciences,, 8 (1). pp. 177-189.

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Abstract

This study examined the application of accounting techniques in fraud examination/prevention in commercial banks of Nigeria by specifically assessing the impact of accounting technique on commercial 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 also, combat alpha which performed very well with a value of 0.876 which indicate a high measure of internal consistency, while, single factor ANOVA was the statistical tool utilized to test hypotheses to compare the difference between accounting technique to fraud examination. Frequency, percentages were utilized in analyzing data. Also, combat alpha which performed very well with a value of 0.876 which indicate a high measure of internal consistency (data is reliable) while, single factor ANOVA was the statistical tool used to test hypotheses to compare the difference between variables of accounting technique (forensic accounting) to fraud control. 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.

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:	02 Aug 2021 11:51
Last Modified:	02 Aug 2021 11:51
URI:	http://eprints.gouni.edu.ng/id/eprint/3050

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