Application of forensic accounting skills and detection of financial crimes in Nigeria : a study of quoted manufacturing firms
المؤلفون المشاركون
Abu, Seini Odudu
Olatunji, Omotayo Seyi
Mike, Micah Ezekiel Elton
المصدر
Journal of Contemporary Business and Economic Studies
العدد
المجلد 5، العدد 3 (31 ديسمبر/كانون الأول 2022)، ص ص. 20-38، 19ص.
الناشر
جامعة ابن خلدون تيارت الملحقة الجامعية قصر الشلالة
تاريخ النشر
2022-12-31
دولة النشر
الجزائر
عدد الصفحات
19
التخصصات الرئيسية
الموضوعات
الملخص EN
Financial crimes have endangered the businesses of individuals, groups, institutions and even governments as a huge amount of money is lost as a result of these crimes.
This had created a problem for the survival and successful operations in business organizations, which necessitates this study to examine the application of forensic accounting skills in the detection of financial crimes of quoted manufacturing firms in Nigeria.
Data were collected from primary sources through the administering of forty-five (45) structured questionnaires to the staff within the accounting department of fifteen (15) manufacturing firms operating in Kano State.
Multiple regression analyses were employed for analysis.
The findings revealed that forensic level of skills by accountants and forensic financial crime investigation has a positive and significant relationship with the detection of financial crimes of quoted manufacturing firms in Nigeria.
This suggests that an increase in the forensic level of skills by accountants and forensic financial crime investigation would lead to an increase in the detection of financial crimes.
Similarly, there is an insignificant association between forensic expert consultants and the detection of financial crimes, implying outsourcing of forensic experts did not influence the detection of financial crimes of quoted manufacturing firms in Nigeria.
Therefore, the study recommended among others that the management of the manufacturing firms in Nigeria should employ more forensic accountants who have the requisite knowledge, skills, competence, capability, experience and experts in forensic financial crimes investigation.
This will go a long way in maintaining, minimizing and enhancing the detection of financial crimes of quoted manufacturing firms in Nigeria.
نمط استشهاد جمعية علماء النفس الأمريكية (APA)
Abu, Seini Odudu& Olatunji, Omotayo Seyi& Mike, Micah Ezekiel Elton. 2022. Application of forensic accounting skills and detection of financial crimes in Nigeria : a study of quoted manufacturing firms. Journal of Contemporary Business and Economic Studies،Vol. 5, no. 3, pp.20-38.
https://search.emarefa.net/detail/BIM-1389545
نمط استشهاد الجمعية الأمريكية للغات الحديثة (MLA)
Abu, Seini Odudu…[et al.]. Application of forensic accounting skills and detection of financial crimes in Nigeria : a study of quoted manufacturing firms. Journal of Contemporary Business and Economic Studies Vol. 5, no. 3 (2022), pp.20-38.
https://search.emarefa.net/detail/BIM-1389545
نمط استشهاد الجمعية الطبية الأمريكية (AMA)
Abu, Seini Odudu& Olatunji, Omotayo Seyi& Mike, Micah Ezekiel Elton. Application of forensic accounting skills and detection of financial crimes in Nigeria : a study of quoted manufacturing firms. Journal of Contemporary Business and Economic Studies. 2022. Vol. 5, no. 3, pp.20-38.
https://search.emarefa.net/detail/BIM-1389545
نوع البيانات
مقالات
لغة النص
الإنجليزية
الملاحظات
Includes appendices : p. 36-38
رقم السجل
BIM-1389545
قاعدة معامل التأثير والاستشهادات المرجعية العربي "ارسيف Arcif"
أضخم قاعدة بيانات عربية للاستشهادات المرجعية للمجلات العلمية المحكمة الصادرة في العالم العربي
تقوم هذه الخدمة بالتحقق من التشابه أو الانتحال في الأبحاث والمقالات العلمية والأطروحات الجامعية والكتب والأبحاث باللغة العربية، وتحديد درجة التشابه أو أصالة الأعمال البحثية وحماية ملكيتها الفكرية. تعرف اكثر