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...
Main Authors: | , , , , |
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Format: | Article |
Language: | English |
Published: |
EconJournals
2016-07-01
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Series: | International Journal of Economics and Financial Issues |
Online Access: | http://mail.econjournals.com/index.php/ijefi/article/view/2682 |