Stella Okeke - Academia.edu (original) (raw)

Stella Okeke

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Papers by Stella Okeke

Research paper thumbnail of Public Auditors and Detection of Corruption in Nigeria

International Journal of Science and Management Studies (IJSMS), 2020

The study investigated over the years the need and urgency of the auditors in detecting and repor... more The study investigated over the years the need and urgency of the auditors in detecting and reporting corruption in the Nigerian public sector. The main objective of this research is to show through empirical analysis that it is the duty of the auditors in detecting corruption in the public sector. The study was conducted in Edo and Delta states of Nigeria. Survey design was employed in the study. The survey was in two folds. In 2014, copies of questionnaires were distributed to accountants and auditors in the public sector and 5 audit firms. A total of 117 copies of questionnaire were retrieved. While in 2018, a similar copy of questionnaire was distributed to auditors only, working in the public sector in the two states. The Systematic Random Sampling Technique (SRST) was used in selecting 62 respondents from a population of 484 in 2018. The bio data and analysis was done using the Simple Percentage Analysis. The findings revealed that corruption detection by the auditors should b...

Research paper thumbnail of Internal Control: Its Role in the Reduction of Fraud and Professional Misconduct among SMEs

The issue of fraud and professional misconduct is a challenge to many organizations. However, the... more The issue of fraud and professional misconduct is a challenge to many organizations. However, the small-scale and medium-scale enterprises (SMEs) are more vulnerable. This study evaluates the role of internal control in the reduction of fraud and professional misconduct among SMEs in the Enugu metropolis. This study adopted survey research design. The research made the following major findings: that internal controls are put in place by SMEs, that internal controls are adhered to in SMEs, and that the internal controls implemented are effective in curbing fraud and professional misconduct in SMEs. Hence, the research recommend that owners and managers of SMEs should evaluate existing internal control systems and continue to implement good internal controls and ensure that proper financial records are kept and statements are prepared periodically, and smallscale enterprises that do not have internal controls should establish such and implement them to curb fraud and professional misc...

Research paper thumbnail of Internal Control: Its Role in the Reduction of Fraud and Professional Misconduct among SMEs

Asian Journal of Economics, Business and Accounting

The issue of fraud and professional misconduct is a challenge to many organizations. However, the... more The issue of fraud and professional misconduct is a challenge to many organizations. However, the small-scale and medium-scale enterprises (SMEs) are more vulnerable. This study evaluates the role of internal control in the reduction of fraud and professional misconduct among SMEs in the Enugu metropolis. This study adopted survey research design. The research made the following major findings: that internal controls are put in place by SMEs, that internal controls are adhered to in SMEs, and that the internal controls implemented are effective in curbing fraud and professional misconduct in SMEs. Hence, the research recommend that owners and managers of SMEs should evaluate existing internal control systems and continue to implement good internal controls and ensure that proper financial records are kept and statements are prepared periodically, and small-scale enterprises that do not have internal controls should establish such and implement them to curb fraud and professional mis...

Research paper thumbnail of Public Auditors and Detection of Corruption in Nigeria

International Journal of Science and Management Studies (IJSMS), 2020

The study investigated over the years the need and urgency of the auditors in detecting and repor... more The study investigated over the years the need and urgency of the auditors in detecting and reporting corruption in the Nigerian public sector. The main objective of this research is to show through empirical analysis that it is the duty of the auditors in detecting corruption in the public sector. The study was conducted in Edo and Delta states of Nigeria. Survey design was employed in the study. The survey was in two folds. In 2014, copies of questionnaires were distributed to accountants and auditors in the public sector and 5 audit firms. A total of 117 copies of questionnaire were retrieved. While in 2018, a similar copy of questionnaire was distributed to auditors only, working in the public sector in the two states. The Systematic Random Sampling Technique (SRST) was used in selecting 62 respondents from a population of 484 in 2018. The bio data and analysis was done using the Simple Percentage Analysis. The findings revealed that corruption detection by the auditors should b...

Research paper thumbnail of Internal Control: Its Role in the Reduction of Fraud and Professional Misconduct among SMEs

The issue of fraud and professional misconduct is a challenge to many organizations. However, the... more The issue of fraud and professional misconduct is a challenge to many organizations. However, the small-scale and medium-scale enterprises (SMEs) are more vulnerable. This study evaluates the role of internal control in the reduction of fraud and professional misconduct among SMEs in the Enugu metropolis. This study adopted survey research design. The research made the following major findings: that internal controls are put in place by SMEs, that internal controls are adhered to in SMEs, and that the internal controls implemented are effective in curbing fraud and professional misconduct in SMEs. Hence, the research recommend that owners and managers of SMEs should evaluate existing internal control systems and continue to implement good internal controls and ensure that proper financial records are kept and statements are prepared periodically, and smallscale enterprises that do not have internal controls should establish such and implement them to curb fraud and professional misc...

Research paper thumbnail of Internal Control: Its Role in the Reduction of Fraud and Professional Misconduct among SMEs

Asian Journal of Economics, Business and Accounting

The issue of fraud and professional misconduct is a challenge to many organizations. However, the... more The issue of fraud and professional misconduct is a challenge to many organizations. However, the small-scale and medium-scale enterprises (SMEs) are more vulnerable. This study evaluates the role of internal control in the reduction of fraud and professional misconduct among SMEs in the Enugu metropolis. This study adopted survey research design. The research made the following major findings: that internal controls are put in place by SMEs, that internal controls are adhered to in SMEs, and that the internal controls implemented are effective in curbing fraud and professional misconduct in SMEs. Hence, the research recommend that owners and managers of SMEs should evaluate existing internal control systems and continue to implement good internal controls and ensure that proper financial records are kept and statements are prepared periodically, and small-scale enterprises that do not have internal controls should establish such and implement them to curb fraud and professional mis...

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