Assessing the risk of fraud in published IFRS and Nigerian GAAP financial reports : a comparative application of the Beneish models
Year of publication: |
2015
|
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Authors: | Ugochukwu, Nwoye John ; Obiorah, Justina N. ; Chukwunonso, Ekesiobi |
Published in: |
The IUP journal of accounting research & audit practices : IJARAP. - Hyderabad : IUP Publ., ISSN 2583-5211, ZDB-ID 2615449-3. - Vol. 14.2015, 1, p. 21-42
|
Subject: | Nigeria | IFRS | Bilanzierungsgrundsätze | Accounting standards | Betrug | Fraud |
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