Background: I have developed a significant interest in this subject due to the observation that the guiding principles of prudence and honesty within the financial industry have, to a considerable degree, not been upheld. In the contemporary banking industry, instances of fraudul...

BACKGROUND OF THE STUDY: Online transactions for the acquisition of products and services are becoming more prevalent in daily life. 28 of the world's population, according to a Nielsen research done in 2007–2008, use the internet. 85 of these indi...

ABSTRACT: This study was carried out to examine the assessment of audit expectation gap in Nigeria using ICAN Lagos state as the case study. Specifically, the study aimed at ascertaining the responsibility and reliability factors which contribute to the audi...

BACKGROUND OF THE STUDY: Fraud is a `cankerworm’ that has eaten deep into the nation’s fabrics. It is visible in all the sectors of the economy. In the financial sector, fraud is an `offshoot’ of financial crimes which covers offenses, whic...

ABSTRACT: With an upsurge in financial accounting fraud in the current economic scenario experienced, financial accounting fraud detection has become an emerging topic of great importance for academic, research and industries. In this age of high technology, frau...

ABSTRACT: In this study, the research set out to examine the roles of the electronic Computers in fraud detection in banks. 51 staff of UBA plc is randomly selected as the study sample for the research. These 51 staff was issued with 51 copies of structured quest...

ABSTRACT: This research essentially focused on the role of ICT in fraud detection in the Nigerian Banking industry.  This research work was done through inferential statistics which helped the research to generalize and draw conclusion. The instrument of data used in th...

Background to the Study: The trend and the volume are increasing on a daily basis and all levels of the society are involved. The rich, the poor, the young and the elderly, the male and female all are neck deep in fraud and fraud related activities that say a lot about our m...

CHAPTER ONE

INTRODUCTION

Background of the Study: The history of insurance industry in Nigeria according to Augustine and Brennan(2012) could be traced to the British colonial...

CHAPTER ONE

INTRODUCTION

Background of the Study: The origin of the insurance industry in Nigeria, as stated by Augustine and Brennan (2012), can be attributed to the British...

CHAPTER ONE

INTRODUCTION: The computer machine and computer technologies are both human oriented. Though, the computer is brilliant and intelligent, it cannot compete with human. This is to say that the computer technol...

CHAPTER ONE

INTRODUCTION

BACKGROUND OF STUDY: Accounting aims, as an information system, to provide various users with different forms of useful information to meet their vari...

ABSTRACT

The topic “Automated forensic auditing and fraud control in Nigeria” is a critical concept in modern days accounting, and our country Nigeria is not left out in its practice. This research aims at pointing out the rationale behind fraudulent practices as well as exa...

ABSTRACT

The study examined board attributes, ownership structure and reporting quality in a post-IFRS regime. The difficulties to control for confounding factors on accounting quality in IFRS reporting regime and the sensitivity of different measures of reporting quality motivated this...