The main objective of this study is to determine the effect of audit firm characteristics on financial performance of money deposit banks in Nigeria. Specifically the study shall determine the effect of audit quality, audit fee, and audit report lag on return on assets of Nigerian banks. Next,...

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...

Recently, there has been growing concern about ethical and integrity issues in the accounting and auditing profession in public and private sectors of the economy, based on questionable acts committed by professionals whose certification decision makers rely upon. This study adopted the...

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...

Financial crimes are on the increase in the financial sector despite the deployment of modern evolving technologies. This has created a need for the anatomy of financial crimes in the banking sector as this study focused on the role of accountants and external auditors in combating financial...

The study examined the effect of creative accounting on audit risk and audit failure amongst practicing auditors in the South-eastern geopolitical zone of Nigeria. The study employed survey research design using Chi-square to analyze data from questionnaires issued to 115 respondents among 4...

Creative accounting has taken a centre stage in the discussions around audit failures on the global stage. Several researches have sought to proffer solutions that aid organizations to avoid the potholes. This study, however, examined the Auditors' perspective on the effect of creative...

The objective of this study is to ascertain the effect of risk-based audit on quality internal control of selected deposit money banks in Nigeria. Survey method was used for this studywhile random sampling technique was adopted. Paired T-test and Cronbach Alpha via Statistical Package for Social...