Effect of Forensic Accounting Services on Fraudulent Practices in Nigerian Deposit Money Banks

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dc.contributor.authorAbdul-Hakeem Shuaib
dc.contributor.authorM ubaraq Sanni
dc.contributor.authorSalaudeen Ibrahim
dc.contributor.authorLukman Adebayo Oke
dc.date.accessioned2025-04-07T12:33:56Z
dc.date.available2025-04-07T12:33:56Z
dc.date.issued2019
dc.description.abstractThe 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’.
dc.identifier.issn2536-5991
dc.identifier.urihttps://kwasuspace.kwasu.edu.ng/handle/123456789/4883
dc.language.isoen
dc.publisherEKSU Journal of the Management Scientists
dc.relation.ispartofseriesVol. 2, No. 2
dc.titleEffect of Forensic Accounting Services on Fraudulent Practices in Nigerian Deposit Money Banks
dc.typeArticle
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