Accountants’ capability requirements for fraud prevention and detection in Nigeria
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...
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Main Authors: | , , , , |
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格式: | Article |
语言: | English |
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EconJournals
2016
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在线阅读: | 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 |
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