Browsing by Author "Abdulrasaq AbdulBaki Dauda"

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    COMBATING FINANCIAL CRIMES THROUGH FORENSIC AUDIT: EVIDENCE FROM NIGERIA
    (British Journal of Management and Marketing Studies, 2023) YUNUS AbdulrasheedBolaji; Gideon Tayo Akinleye; Opefolu Francis Olatunji; Abdulrasaq AbdulBaki Dauda
    Curbing the menace of financial crimes through forensic audits is imperative due to the global failure of statutory audits. This study, therefore, examined curbing financial crimes through forensic audits: Evidence from Nigeria. This study employed a survey research method and obtained primary data sources collated through the questionnaire. The data collected was analyzed using regression models. The research discovered that the P-value = 0.00 < 0.05 level of significance, and the regression line is CFCs = 0.335 + 0.746β1 + 0.042β2 - 0.078β3 + ut. The study also found that data-based collection and data mining are effective enough and capable of curbing financial crimes in Nigeria, although ratio analysis is weak in doing that. The research concluded that forensic audit techniques are effective in combating financial crimes in the Nigerian private sector. This study recommended that forensic audit courses should be given more spaces in the academic curricula of Universities to increase awareness in Nigeria