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首页> 外文期刊>International Journal of Accounting, Finance and Risk Management >The Role of Forensic Audit on Management Frauds in Nigerian Deposit Money Banks
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The Role of Forensic Audit on Management Frauds in Nigerian Deposit Money Banks

机译：法医审计对尼日利亚存款金库管理欺诈的作用

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摘要

This study investigates the role of forensic audit on management frauds in Nigerian deposit money banks'. Specifically, the paper examines the nexus that exists between forensic audit/accounting mechanisms on prevention of management frauds in Nigeria deposit money banks. The data for this paper were obtained from secondary source which were gathered from the audited financial statements as well as accounts of some of the listed deposit money banks in Nigeria. The study is descriptive and highly empirical as it involves the use of panel regression technique as tool of analysis. The result findings from regression analysis reveal from hypothesis one that there exist a meaningful and positive nexus between forensic audit and prevention and curbing of management fraud in Nigeria deposit money banks, also findings outcome from hypothesis two reveal that there is a strong and positive nexus between forensic audit mechanism and faithful representation of financial statements while the third hypothesis establish a strong correlation between financial accounting and understandability of financial statements. This affirms that forensic accounting/audit mechanisms are related tools towards preventing management frauds, faithful representation of financial records and understandability of financial statements. The study therefore recommends that the financial regulators as well as deposit money banks in Nigeria should undergo training and re-training of their strategic level management and staff on the intricacies of forensic accounting/audit so as to maximize shareholders wealth and be fair to other stakeholders.
机译：本研究调查了法医审计对尼日利亚存款货币银行管理欺诈的作用。具体而言，本文审查了尼日利亚存款货币银行预防管理欺诈行为之间存在的Nexus。本文的数据是从审计财务报表收集的二级来源，以及尼日利亚的一些上市存款货币银行的账目。该研究是描述性和高度经验的，因为它涉及使用面板回归技术作为分析工具。回归分析的结果表明从假设中揭示了尼日利亚存款金钱银行法医审计和预防和遏制管理欺诈之间的有意义和积极的Nexus，也发现了假设的结果，揭示了存在强烈而积极的Nexus法医审计机制和财务报表的忠实代表性，而第三个假设建立了财务会计与财务报表的可理解之间的强烈关联。这确实肯定了法医会计/审计机制是防止管理欺诈，忠实代表财务记录和财务报表的可易懂的相关工具。因此，该研究建议，尼日利亚的金融监管机构以及尼日利亚的存款资金银行应接受培训和重新培训其战略层面管理和工作人员，以获得法医核算/审计的复杂性，以最大化股东财富，并将其他利益相关者公平。

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