Accountants' Capability Requirements for Fraud Prevention and Detection in Nigeria

This paper investigated the capability requirements as represented by Knowledge (KR) and Skills (SR) requirements 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 whether the...

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Bibliographic Details
Main Authors: Oluwatoyin Muse Johnson Popoola, Ayoib B. Che-Ahmad, Rose Shamsiah Samsudin, Kalsom Salleh, Dorcas Adebola Babatunde
Format: Article
Language:English
Published: EconJournals 2016-07-01
Series:International Journal of Economics and Financial Issues
Online Access:http://mail.econjournals.com/index.php/ijefi/article/view/2682