Accountants’ capability requirements for fraud prevention and detection in Nigeria

• 主要な著者: Popoola, Oluwatoyin Muse Johnson, Che Ahmad, Ayoib, Samsudin, Rose Shamsiah, Salleh, Kalsom, Babatunde, Dorcas Adebola
• フォーマット: 論文
• 言語: English
• 出版事項: EconJournals 2016
• 主題: HF5601 Accounting
• オンライン･アクセス: http://repo.uum.edu.my/19644/1/EJEFI%206%20S4%20%202016%201-10.pdf; http://repo.uum.edu.my/19644/; http://www.econjournals.com/index.php/ijefi/article/view/2682

This paper investigated the capability requirements as represented by knowledge requirements (KR) and skills requirements (SR) and competence requirement as represented by fraud risk assessment (FRA) of a forensic accountant and auditor in the Nigerian public sector.In addition, this study explored...