Scholarly Publication

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Browsing Scholarly Publication by Author "Abdul-Hakeem Shuaib"

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    Effect of Forensic Accounting Services on Fraudulent Practices in Nigerian Deposit Money Banks
    (EKSU Journal of the Management Scientists, 2019) Abdul-Hakeem Shuaib; M ubaraq Sanni; Salaudeen Ibrahim; Lukman Adebayo Oke
    The magnitude of fraudulent practices has been on the increased over the years to become global epidemic affecting all sectors of the economy from the developed nations to the developing nations which requires expertise to tackle. This paper examines the effect of forensic accounting services on fraudulent practices in Nigerian Deposit Money Banks (NDMBs). The population of the study was the entire twenty-one (21) Quoted deposit money banks listed on the Nigerian Stock Exchange (NSE) as at December, 2018. 10 questionnaires were administered on the staff of each bank to have a total of two hundred and ten (210). The sample size of 136 was derived from the simplified sample size decision table of Krejcie and Morgan (1970). The study used purposive sampling technique to administer the questionnaire while the data was analysed using paired sample T-Test. The results revealed that forensic accounting has significant effect on fraudulent practices in Nigerian (DMBs). The study concluded that forensic accounting can be used to reduce fraudulent practices in Nigerian (DMBs) and recommended that Government should make forensic accounting/audit a statutory requirement for publicly quoted companies in the same manner as statutory audit entrenched in Company and Allied Matters Act (CAMA), 2004 (as amended). This will also bridge the ‘Expectation Gap’.
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    International Public Sector Accounting Standard (IPSAS) Disclosure Requirements and Budget Performance in the Nigerian Public Sector
    (Entrepreneurial Journal of Management Sciences, 2019) Salaudeen Ibrahim; Mubaraq Sanni; Lukman Adebayo Oke; Abdul-Hakeem Shuaib
    The practice of budgeting in the Nigerian public sector, before the implementation of IPSAS, has become more of annual ritual than a functional activity; hence, no stable yardstick through which relevant stakeholders could evaluate actual performance from estimated activities at the year-end. This study investigates the effect of International Public Sector Accounting Standard (IPSAS) 18, 22 & 24 disclosure requirements on Budget Performance in Nigeria. Data were drawn from the primary source through the use of questionnaire to elicit responses from sampled 257 public servants conversant with information on public budget performance. Multiple Regression was adopted for inferential statistical analysis. The result indicated that IPSAS 18, 22 and 24 disclosure requirements do have significant effect on budget performance in Nigeria public Sector. In view of the findings it was recommended that government should adopt and implement full accrual IPSAS to ensure effective management of public funds and proper accountability. Those saddled with the responsibility of carrying out over-sight functions and monitoring of budget implementation should be trained on the IPSASs implementation and application