Manipulation of accounting figures and financial performance of listed nigerian firms (original) (raw)
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International Review of Management and Business Researcha, 2018
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Determinants Of Accounting Fraud Likelihood In Nigerian
wilson Famous, 2023
The study examined the determinants of accounting fraud likelihood in Nigerian quoted firm. The research design adopted for the study is cross-sectional research design. The study population consists of all listed deposit money banks in the Nigerian Exchange Group from 2011-2020. The study adopted the random sampling techniques to select the sample size for the study. Data obtained from secondary source were analyzed using the ordered logistic regression techniques via STATA Computer Software. The result from the analysis revealed the followings; There is no significant relationship between firm size and fraud likelihood in Nigerian quoted firms. There is no significant relationship between firm age and fraud likelihood in Nigerian quoted firms; There is no significant relationship between firm growth and fraud likelihood in Nigerian quoted firms. There is no significant relationship between leverage and fraud likelihood in Nigerian quoted firms. Based on the aforementioned findings the study recommended amongst others that; Organizations and society should take active measures to prevent fraud, detect it all and punish offenders. The management of the organization should be reviewed periodically so as to cope with modern trends in organizational fraud prevention and the establishment of a good salary structure and conditions of service can help in reducing the temptation of defraud.