Forensic accounting and fraud in private sector in Nigeria
Ekundayo, Azeez Babatunde (2020)
Ekundayo, Azeez Babatunde
2020
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Julkaisun pysyvä osoite on
https://urn.fi/URN:NBN:fi:amk-2020101221253
https://urn.fi/URN:NBN:fi:amk-2020101221253
Tiivistelmä
The aim of this thesis was to study the perceptions of accountants towards the relationships between forensic accounting and fraud in Nigeria. More specifically, following three aspects were focused upon: the application of forensic accounting practice in enhancing the detection of fraud, the importance of forensic steps in detecting fraud, and the perceived influence of forensic accounting on fraud reporting.
The research method selected for this study is a quantitative survey in private sector in Nigeria. A sample of thirty (30) respondents was selected from the employees of Adeniji Agboola & Co and out of those thirty employees only one person did not reply to the questions. The responses were gathered with the help of Google Forms and the data collected was analyzed with SPSS program. Majority of the respondents accepted the introduction of the forensic accounting profession as another medium of detecting and reporting fraud and irregularities in Nigerian private organizations.
Forensic accounting identifies the significance of an agency problem as one of the major sources of fraud in Nigerian private organizations. Forensic accounting is an advanced method of detecting the high level of fraud perpetrated in Nigerian private organizations. Forensic accounting provides the enabling stability in operation system of Nigerian private organizations. The study has a lot of contributions to the knowledge in both applied economics and accounting practices. Assessing the role of a forensic accounting profession will promote and enhance the acceptability of the work of accounting profession in Nigeria.
The research method selected for this study is a quantitative survey in private sector in Nigeria. A sample of thirty (30) respondents was selected from the employees of Adeniji Agboola & Co and out of those thirty employees only one person did not reply to the questions. The responses were gathered with the help of Google Forms and the data collected was analyzed with SPSS program. Majority of the respondents accepted the introduction of the forensic accounting profession as another medium of detecting and reporting fraud and irregularities in Nigerian private organizations.
Forensic accounting identifies the significance of an agency problem as one of the major sources of fraud in Nigerian private organizations. Forensic accounting is an advanced method of detecting the high level of fraud perpetrated in Nigerian private organizations. Forensic accounting provides the enabling stability in operation system of Nigerian private organizations. The study has a lot of contributions to the knowledge in both applied economics and accounting practices. Assessing the role of a forensic accounting profession will promote and enhance the acceptability of the work of accounting profession in Nigeria.