This paper gives due consideration to determining the contribution made by SAS 99 towards improving the skills of Nigerian Auditors in the detection of fraud in Financial Statements of corporate organisations, while laying emphasis on the extent to which the Beneish Model could further...

The purpose of this paper is to identify factors that affect audit committee quality in Nigeria. A hand administered questionnaire survey of 52 accounting professionals was undertaken. Descriptive statistics were used to determine the most common factors. Independent t-tests were used to...

The purpose of this study is to investigate the effect of management fraud on the global competitiveness of sub-Saharan economies with evidence from the Nigerian banking industry. Five fraud cases involving CEOs of Nigerian banks were studied to determine the effect of such deviant behaviour on...

This study looks at capital market regulation in Nigeria in the light of the challenges facing the market as a result of current atmosphere of loss of investor confidence. The study takes a conceptual posture and relies on extensive review of secondary data. The finding is that aside global...