Browsing by Author "Muhammed Lawal SUBAIR"

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    FINANCIAL CRIMES AND FORENSIC AUDITING: A STUDY OF NIGERIA CASES
    (Nigerian Journal of Banking and Financial Issues (NJBFI), 2025-03-01) Yunus, Abdulrasheed Bolaji; BILIQEES Ayoola Abdulmumin; Muhammed Lawal SUBAIR; ALKADRIYAR Sherifdeen; OJURONGBE, Olalekan Jubril
    Curbing the menace of financial crimes through forensic audit is imperative due to the global failure of statutory audit. This study examined financial and crimes forensic auditing evidence from Nigeria cases. This study employed a survey research method through the questionnaire. The data collected was analyzed using regression models. The research discovered that P–value = 0.00<0.05 level of significant and the regression line is CFCs = 0.335 + 0.746β1 + 0.042β2-0.078β3++ut. The study also found that data based collection and data mining are effective enough and capable of curbing financial crimes in Nigeria, although ratio analysis is weak in doing that. The research concluded that forensic audit techniques are effective in combating financial crimes in Nigerian private sector. This study recommended that forensic audit courses should be given a more spaces in the academic curricula of Universities to increase its awareness in Nigeria.
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    INSTITUTIONAL QUALITY AND FINANCIAL CRIMES IN WEST AFRICA
    (MALETE JOURNAL OF ACCOUNTING AND FINANCE, 2023-12-10) Muhammed Lawal SUBAIR; Ahmed Ambal ISIAKA; Majeed Ajibola IBRAHIM; O.A. OYENIYI
    The high level of financial crimes in West African countries have negatively impacted upon the smooth functioning of institutions, thus leading to the disintegration of social structures, negative economic expansion, decline in both domestic and international investment, and a worsening of the state of law and order throughout the region. In the light of this, the study investigated the relationship between financial crime and institutional quality in West African nations. Two hypotheses were constructed to guide the inquiry using estimation panel data from Multiple Regression Analysis in 16 West African nations from 2013 to 2023. Basel Anti Money Laundering and the World Bank Governance Indicator were used to gather data for the study from secondary sources. Strong evidence of a negative regression coefficient between political stability and government performance in relation to financial crime is provided by the results, which show -0.387 and -1.938 with p-values of 0.021 and 0.001, respectively. The study concluded that poor quality of institutions has been contributing to higher crimes statistics in West Africa countries. Therefore, the study recommended that national governments should focus on improving the political stability and government effectiveness to reduce crime in West Africa countries