This paper discusses task performance fraud risk assessment and forensic accountant and auditor knowledge and mindset … in the Nigerian public sector. The aim of the study is to examine the fraud risk assessment in the Nigerian public sector … corporate governance and accountability practices among public sector accountants and auditors in Nigeria …

This paper discusses task performance fraud risk assessment and forensic accountant knowledge and mindset in the … Nigerian public sector. The aim of the study is to investigate the fraud risk assessment in the Nigerian public sector through … accountability practices among public sector accountants and auditors in Nigeria …

statements are free from material misstatement, whether caused by fraud or error. Recently, the auditing profession in Malaysia … has been significantly challenged by the explosion of fraud cases and by auditors’ failure to determine the "true and fair … the external auditor function, especially when related to fraud risk assessment, is commonly called into question. Hence …

This paper discusses the impact of task performance, fraud risk assessment and forensic accountants and auditors … Unit of Money Laundering, Terrorism Financing and White collar crimes.The objective of the study is to enhance the fraud … considering the impact of forensic accountant skills and mindsets on fraud risk assessment in the Nigerian public sector …

This research work was designed to assess the effect of internal audit function on fraud detection in the Nigerian … public sector. Fraud triangle theory which tries to explain reasons why people commit fraud guided this work, survey research … study were to examine the effect of internal checks, stock audit, cash audit and transaction audit functions on fraud …

Despite the Nigerian government efforts at reducing the incidence of fraud and corruption through measures, such as … establishing and strengthening organs of accountability and promoting the global best corporate practices, fraud and financial … – Knowledge (KR), Skills (SR) and Task performance fraud risk assessment (TPFRA) of a forensic accountant and auditor in the …

In a field experiment, we leverage differences in audit subordinates' job-relevant knowledge about clients, fraud … brainstorming outcomes through changes in subordinates' mental representations of fraud risk, conditional on subordinate knowledge … professional skepticism, the number of new fraud risks identified, and changes in fraud risk assessments as a result of …

effective accountability tool in PPP arrangements in Nigeria and to proffer solutions. This is a conceptual paper and relies on … arrangements in Nigeria. Some of our recommendations include the strengthening of the independence of the supreme audit institution …

the public sector of Nigeria. They, however, caution that certain factors could easily prevent the full realisation of the … against corruption in Nigeria and injection of qualified and competent manpower to drive the change to accrual accounting …

High-profile fraud cases have continued to make the news over the past few years. But exactly what are auditors …' responsibilities when it comes to detecting fraud? The author of this article reveals that the auditing profession has come full circle …-from being responsible to not being responsible for detecting fraud. But the volume and critical nature of fraud cases remain …