Please use this identifier to cite or link to this item: https://www.um.edu.mt/library/oar/handle/123456789/27384
Title: Accountants’ ethics and fraud control in Nigeria : the emergence of a fraud control model
Authors: Nwanyanwu, Loveday A.
Keywords: Professional ethics
Fraud investigation
Accountants -- Nigeria
Corporate governance
Accounting fraud
Issue Date: 2018
Publisher: Ahmet Gökgöz
Citation: Nwanyanwu, L. A. (2018). Accountants’ ethics and fraud control in Nigeria : the emergence of a fraud control model. Journal of Accounting, Finance and Auditing Studies, 4(1), 130-150.
Abstract: This paper examined the influence of accountants’ ethics on fraud control. Data were drawn from a review of the literature on ethics and fraud. Using content analysis, major ethical considerations, fraud risk factors, control procedures and the effects of internal control system on fraud detection in Banks were identified. Scholars reached a conclusion in which fraud and fraudulent activities are found to have inflicted severe financial difficulties on Banks and their customers. However, findings indicate that the national value system greatly moderates the extent to which ethics, illustrating from the accountants perspective minimises fraud. Consequently, a fraud control model was developed highlighting the national value system factor in fraud management. The people’s behavioural pattern and philosophy anchored on ethical considerations should reflect honesty, integrity and value of knowledge. This will enhance productivity and good corporate governance. In this manner, fraud will be reduced.
URI: https://www.um.edu.mt/library/oar//handle/123456789/27384
Appears in Collections:Journal of Accounting, Finance and Auditing Studies, Volume 4, Issue 1
Journal of Accounting, Finance and Auditing Studies, Volume 4, Issue 1



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