Forensic accounting knowledge and skills on task performance fraud risk assessment: Nigerian public sector experience
The Public company accounting oversight board (PCAOB) standing advisory group (2008) highlights several challenges that relate to fraud and therefore tasks accounting researchers to determine whether forensic accountants are more capable than auditors in fraud detection, prevention and response....
| Үндсэн зохиолчид: | , , |
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| Формат: | Өгүүллэг |
| Хэл сонгох: | English |
| Хэвлэсэн: |
Higher Education Forum (HEF)
2013
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| Нөхцлүүд: | |
| Онлайн хандалт: | https://repo.uum.edu.my/id/eprint/15835/1/Forensic_Accounting_Knowledge_and_Skills_on_Task_Performance_Fraud_Risk_Assessmentpdf.pdf |
| _version_ | 1825803601438572544 |
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| author | Popoola, Oluwatoyin Muse Johnson Che Ahmad, Ayoib Samsudin, Rose Shamsiah |
| author_facet | Popoola, Oluwatoyin Muse Johnson Che Ahmad, Ayoib Samsudin, Rose Shamsiah |
| author_sort | Popoola, Oluwatoyin Muse Johnson |
| collection | UUM |
| description | The Public company accounting oversight board (PCAOB) standing advisory group (2008) highlights several challenges that relate to fraud and therefore tasks accounting researchers to determine whether forensic accountants are more capable than auditors in fraud detection, prevention and response.
This paper discusses forensic accountant knowledge and skills and auditor knowledge and skills on task performance fraud risk assessment in the Nigerian public sector. It also draws the attention of the users of public sector accountants and auditors such as the regulatory and enforcement agencies, courts and ministries, departments and agencies.
The objective of the study is to investigate the fraud risk assessment task performance in the office of the Auditor general for the Federation and Accountant general of the Federation through the effective use of knowledge and skills (forensic accountant versus auditor), which has the potential to usher in the best global practices in fighting fraud in the Nigerian public sector. |
| first_indexed | 2024-07-04T05:59:46Z |
| format | Article |
| id | uum-15835 |
| institution | Universiti Utara Malaysia |
| language | English |
| last_indexed | 2024-07-04T05:59:46Z |
| publishDate | 2013 |
| publisher | Higher Education Forum (HEF) |
| record_format | eprints |
| spelling | uum-158352016-04-19T01:43:06Z https://repo.uum.edu.my/id/eprint/15835/ Forensic accounting knowledge and skills on task performance fraud risk assessment: Nigerian public sector experience Popoola, Oluwatoyin Muse Johnson Che Ahmad, Ayoib Samsudin, Rose Shamsiah HF Commerce HF5601 Accounting HG Finance HJ Public Finance The Public company accounting oversight board (PCAOB) standing advisory group (2008) highlights several challenges that relate to fraud and therefore tasks accounting researchers to determine whether forensic accountants are more capable than auditors in fraud detection, prevention and response. This paper discusses forensic accountant knowledge and skills and auditor knowledge and skills on task performance fraud risk assessment in the Nigerian public sector. It also draws the attention of the users of public sector accountants and auditors such as the regulatory and enforcement agencies, courts and ministries, departments and agencies. The objective of the study is to investigate the fraud risk assessment task performance in the office of the Auditor general for the Federation and Accountant general of the Federation through the effective use of knowledge and skills (forensic accountant versus auditor), which has the potential to usher in the best global practices in fighting fraud in the Nigerian public sector. Higher Education Forum (HEF) 2013-11-21 Article PeerReviewed application/pdf en https://repo.uum.edu.my/id/eprint/15835/1/Forensic_Accounting_Knowledge_and_Skills_on_Task_Performance_Fraud_Risk_Assessmentpdf.pdf Popoola, Oluwatoyin Muse Johnson and Che Ahmad, Ayoib and Samsudin, Rose Shamsiah (2013) Forensic accounting knowledge and skills on task performance fraud risk assessment: Nigerian public sector experience. The Global Symposium on Social Sciences (IBSSS) 2013 Okinawa, Japan. pp. 1-11. http://www.ibsss-conf.org/ IBSSS 107 IBSSS 107 |
| spellingShingle | HF Commerce HF5601 Accounting HG Finance HJ Public Finance Popoola, Oluwatoyin Muse Johnson Che Ahmad, Ayoib Samsudin, Rose Shamsiah Forensic accounting knowledge and skills on task performance fraud risk assessment: Nigerian public sector experience |
| title | Forensic accounting knowledge and skills on task performance fraud risk assessment: Nigerian public sector experience |
| title_full | Forensic accounting knowledge and skills on task performance fraud risk assessment: Nigerian public sector experience |
| title_fullStr | Forensic accounting knowledge and skills on task performance fraud risk assessment: Nigerian public sector experience |
| title_full_unstemmed | Forensic accounting knowledge and skills on task performance fraud risk assessment: Nigerian public sector experience |
| title_short | Forensic accounting knowledge and skills on task performance fraud risk assessment: Nigerian public sector experience |
| title_sort | forensic accounting knowledge and skills on task performance fraud risk assessment nigerian public sector experience |
| topic | HF Commerce HF5601 Accounting HG Finance HJ Public Finance |
| url | https://repo.uum.edu.my/id/eprint/15835/1/Forensic_Accounting_Knowledge_and_Skills_on_Task_Performance_Fraud_Risk_Assessmentpdf.pdf |
| work_keys_str_mv | AT popoolaoluwatoyinmusejohnson forensicaccountingknowledgeandskillsontaskperformancefraudriskassessmentnigerianpublicsectorexperience AT cheahmadayoib forensicaccountingknowledgeandskillsontaskperformancefraudriskassessmentnigerianpublicsectorexperience AT samsudinroseshamsiah forensicaccountingknowledgeandskillsontaskperformancefraudriskassessmentnigerianpublicsectorexperience |