This research work focused on the role played by predictive models in proactively forestalling ingenious approaches otherwise known as creative accounting to IFRS based financial reporting practices of manufacturing companies. It examined the contributions made by the predictive models in...

The study focuses on the inclusive application of SAS No. 99 in the effective deterrence of fraudulent financial reporting in Nigeria. Being a perceptive study, the exploratory research design was adopted. A total of 91 samples were judgmentally selected comprising practicing accountants in the...

The study focused on the assessment of Nigerian banks' compliance level with the guidelines of IFRS towards determining the extent to which such compliance has contributed to improving the acceptability of the organisations' financial reports globally. Using the content analysis research design...

The study focuses on the inclusive application of SAS No. 99 in the effective deterrence of fraudulent financial reporting in Nigeria. Being a perceptive study, the exploratory research design was adopted. A total of 91 samples were judgmentally selected comprising practicing accountants in the...

This research work focuses on the role played by predictive ratios in effort to check incidence of creative accounting in the financial reporting system of Dangote Cement Nigeria Plc. It examines whether the impact of joint application of the Beneish 8-Predictive Ratios and the Altman Z-Scores...

This research work focuses on the role played by predictive ratios in effort to check incidence of creative accounting in the financial reporting system of Dangote Cement Nigeria Plc. It examines whether the impact of joint application of the Beneish 8-Predictive Ratios and the Altman Z-Scores...

In Africa, the transparency quality of financial disclosures appears to rank below expectations after several years of adopting IFRS. Some scholars advocate for the deployment of multi investigative models as a complement during Financial Statements audit to help secure reasonable transparency...