Agbo, Elias Igwebuike and Ezuwore, Obodoekwe (2020) CORRELATION OF FORENSIC ACCOUNTING PRACTICE WITH FRAUD CONTROL AND CORPORATE GOVERNANCE IN NIGERIAN BANKS. Academic Journal of Current Research, 7 (9). pp. 128-144. ISSN 3244 - 5621
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Elias Igwebuike Agbo, Ph.D and Ezuwore- obodoekwe.pdf Download (312kB) |
Abstract
The escalating number of fraud cases in corporate organizations places financial and accounting issues on the top burner of many financial institutions globally. This has created the need for forensic accounting practice. This study examined the relationship that forensic accounting has with fraud control and corporate governance in the Nigerian banks. Specifically, it aimed at ascertaining whether in the Nigerian banks,(i) there is a significant relationship between the awareness of forensic accounting practice and fraud control and (ii) there is a significant relationship between forensic accounting and corporate governance. The study employed the survey research design. Based on a population of 24 commercial banks in Nigeria, Zenith bank of Nigeria was selected through the convenience sampling technique. 150 copies of questionnaire were distributed through well-structured questionnaire to the relevant staff of the bank. The data obtained were analyzed using the analysis of variance (ANOVA) and regression techniques. The SPSS software was employed. Findings show that there is a significant relationship between the awareness of forensic accounting practice and efficient fraud control and there is a significant relationship between forensic accounting practice and corporate governance The study recommends that forensic accounting unit be set up in all Nigerian banks so as to ensure the existence of efficient internal control systems and corporate governance.
| Item Type: | Article |
|---|---|
| Subjects: | H Social Sciences > HG Finance H Social Sciences > HJ Public Finance |
| Divisions: | Faculty of Management and Social Sciences |
| Depositing User: | mrs chioma hannah |
| Date Deposited: | 04 Oct 2021 08:12 |
| Last Modified: | 04 Oct 2021 08:12 |
| URI: | http://eprints.gouni.edu.ng/id/eprint/3186 |
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