The objective of this study is to determine the impact of fraud and related financial crimes on the growth and development of Nigerian economy. Data for the study were collected from secondary sources only. The research analyzed the data generated using regression analysis. The research findings...

The contribution/importance of Professional Forensic Accountant cannot be over emphasized, whether to the public sector or to the private sector. The purpose of this study is to examine forensic accounting as a tool for fraud detection and prevention in the public sector organizations with...

Creative accounting has remained a contentious issue, raising series of arguments in the accounting literature. These arguments are premised on twofold: positive creative accounting (ethical) and negative creative accounting (unethical). Positive creative accounting is grounded on ‘fair'...

Fraud is an economic and social menace with multiplier adverse consequences on individuals, organizations and the society at large. Hence, the Fraud Box key Model (FBKM) was used as one of the palliative measures to eradicating and proffering a permanent solution to this monster called fraud....

The study examines the determinants of Triple Bottom Line Accounting Practice of Listed Manufacturing Firms on the Nigerian Stock Exchange. The specific objectives of this study are to determine the relationship between Firm size, Firm liquidity, Firm leverage and triple bottom line disclosure...

In the early periods of 1980's, debt and it's management, causes and consequences were hardly subjects of immense national concern. During that period, Nigeria was considered under borrowed by the international financial community and most creditors were eager and willing to lend to Nigeria

The non-compliance to the public procurement Act 2007 extant laws governing public sector procurement, has resulted to the abuse of government resources. consequently, this study assessed the effect of public procurement Act 2007 on outsourcing decisions of public sector organizations with a...

The objective of this study was to ascertain the effect of Capital Adequacy on Financial Performance with a focus on selected quoted Deposit Money Banks in Nigeria from 2010-2015. This study made use of secondary data obtained from fact books, annual reports, and the account of the Deposit Money...

This study examined the application of fraud box-key model in the determination of fraud risk factors in the banking industry in Nigeria. The objectives of the study were to investigate the extent to which elements of fraud diamond (pressure, opportunity, rationalization and capability)...

This study assessed the impact of the components of Intellectual Capital (Human Capital, Structural Capital, Relational Capital and Innovation Capital) of Companies listed on the Nigerian Stock Exchange with a view to determining their association with financial performance. The study adopted...