Roseline Ogieriakhi - Academia.edu (original) (raw)
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Universidade da Integração Internacional da Lusofonia Afro-Brasileira (UNILAB)
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Financial reported and financial statement matter most for equity reported in Nigeria Banks. This... more Financial reported and financial statement matter most for equity reported in Nigeria Banks. This study has drawn considered the contemporary among the responded samples from selected Nigeria Banks based of the objectivity in Nigeria Banks. The sampled elements for the study consisted of 150 professional Accountant and employees selected from the Banks. To attained result used the proportionate random and stratified sampled technique. To tested the level of compliant of financial reporting in Nigeria Banks. The econometric model employed in this study is a multiple regression model. Hence our model is designed to measure the relations between the role of forensic accounting in fraud prevention, relevance of the audited financial statement and true and fair view of the audited financial statement. The results show that that all the variables (FP and TFAFS) but relevance of financial statement (RFS) exhibit positive relationship with forensic accounting in the Nigerian Banks. We recommended that Regulatory bodies and law enforcement agencies for its important roles for such Securities and Exchange Commission and the Financial Reporting Council of Nigeria should issue sufficient guidelines for proper financial disclosure practices in company's financial statements, Auditing firms that take independent audit assignment from firms listed on the Nigerian Stock Exchange should also make contributions at improving firms' corporate culture about reporting practices and Corporate firms and regulatory bodies should engage in active dialogues and related activities to promote awareness on the important function of the forensic accountant skills.
Financial reported and financial statement matter most for equity reported in Nigeria Banks. This... more Financial reported and financial statement matter most for equity reported in Nigeria Banks. This study has drawn considered the contemporary among the responded samples from selected Nigeria Banks based of the objectivity in Nigeria Banks. The sampled elements for the study consisted of 150 professional Accountant and employees selected from the Banks. To attained result used the proportionate random and stratified sampled technique. To tested the level of compliant of financial reporting in Nigeria Banks. The econometric model employed in this study is a multiple regression model. Hence our model is designed to measure the relations between the role of forensic accounting in fraud prevention, relevance of the audited financial statement and true and fair view of the audited financial statement. The results show that that all the variables (FP and TFAFS) but relevance of financial statement (RFS) exhibit positive relationship with forensic accounting in the Nigerian Banks. We recommended that Regulatory bodies and law enforcement agencies for its important roles for such Securities and Exchange Commission and the Financial Reporting Council of Nigeria should issue sufficient guidelines for proper financial disclosure practices in company's financial statements, Auditing firms that take independent audit assignment from firms listed on the Nigerian Stock Exchange should also make contributions at improving firms' corporate culture about reporting practices and Corporate firms and regulatory bodies should engage in active dialogues and related activities to promote awareness on the important function of the forensic accountant skills.