Over the past decades, actual tax revenue generated has consistently fall short of the budgeted tax revenue expected due to tax fraud; this is issue has left government with little funds to finance the huge capital expenditure needed for economic development. It is important to address the issue...

This study examined the application of fraud box-key model in the determination of fraud risk factors in the banking industry in Nigeria. The objectives of the study were to investigate the extent to which elements of fraud diamond (pressure, opportunity, rationalization and capability)...

Financial fraud had for long been seen as a menace that led to the collapse of many organizations in the world. The Federal Government in a bid to reduce the cases of financial fraud, established many anti-graft agencies but yet the efforts seemed not to have yielded any results. Recently, the...