International Journal of Accounting Research

Department of Accountancy, Alex Ekwueme Federal University Ndufu Alike Ikwo, Ebonyi, Nigeria

Publications

• Research Article   
  Impact of Forensic Accounting on Financial Reporting of Selected Quoted Banks in Nigeria
  Author(s): C.S.A Okeke Frankline*
  
  Forensic accounting tools are very crucial in mitigating the rate of fraudulent cases in Nigerian banks. It is an essential instrument that will help Nigerian banks in fraud detection, reporting and prevention of likely fraudulent cases. The primary focus of this research work is to examine the impact of forensic accounting on financial reporting. Panel data for 10 top-performing banks in Nigeria was extracted from the Nigerian stock exchange factbook and the Central bank’s annual bulletin record spanning from 2004 to 2020 was used. Panel data analysis was applied and the Hausman test specifies that the analysis should be run with the fixed effect regression model. Then, the fixed effect regression model is statistically significant and this implies that there is a significant relationship between forensic accounting and financial reporting. It also reveals .. View more»
  

  DOI: 10.35248/2472-114X.22.10.271

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