This paper discusses the impact of task performance, fraud risk assessment and forensic accountants and auditors' skills and mindsets in the Nigerian public sector. It also draws the attention of the users of public sector accountants and auditors such as the Economic and Financial Crimes...

Despite the Nigerian government efforts at reducing the incidence of fraud and corruption through measures, such as establishing and strengthening organs of accountability and promoting the global best corporate practices, fraud and financial crimes in the public sector continue to be on the...

The Public company accounting oversight board (PCAOB) standing advisory group (2008) highlights several challenges that relate to fraud and therefore tasks accounting researchers to determine whether forensic accountants are more capable than auditors in fraud detection, prevention and response....