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: | Popoola, Oluwatoyin Muse Johnson, Che Ahmad, Ayoib, Samsudin, Rose Shamsiah, Salleh, Kalsom, Babatunde, Dorcas Adebola |
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Format: | Article |
Language: | English |
Published: |
EconJournals
2016
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Subjects: | |
Online Access: | 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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