The study of the evaluation of forensic accountants to planning management fraud risk detection procedures aimed at investigating the relative merits of involving forensic accountants during the planning stage of developing an audit plan that will effectively identify management fraud. Both...

This paper examines the perception of stakeholders on the effect of the provision of non -auditing services by an auditor to his audit client on audit quality. A survey research design was deemed appropriate for the study. 400 respondents were sampled, however only 350 usable responses were...

Fraud is an economic and social menace with multiplier adverse consequences on individuals, organizations and the society at large. Hence, the Fraud Box key Model (FBKM) was used as one of the palliative measures to eradicating and proffering a permanent solution to this monster called fraud....

This study is about the perception of Auditors, Accountants and Accounting Academics to the plan by the Nigerian government to introduce the accrual system of accounting in its public sector. A cross sectional survey research design was adopted for this study. Questionnaire was distributed to...

This paper examines the inclination of the Nigerian auditing firms to the various theories on auditor independence i.e. the Knowledge Spill over (KSo) and Economic Bonding (EB) theories. Researches have been conducted in different countries by different researchers ascertaining which theory...

This study investigated the impact of a computerized accounting system on external audit functions. To achieve this purpose, research questions were raised, hypothesis was formulated and a review of related literature was made. The population of the study comprises those audit firms operating in...

Accounting and auditing practices are regulated with standards worldwide. They have been developed over the years even though their history of development is of a shorter period than the accountancy profession self. The need for the development of accounting and auditing standards arose from the...