文章基本信息

标题：Forensic Accounting and Corporate Governance in the Nigerian Banking Industry
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作者：Chukwuani Victoria Nnenna
期刊名称：Research Journal of Finance and Accounting
印刷版ISSN：2222-1697
出版年度：2016
卷号：7
期号：7
页码：151-158
语种：English
出版社：The International Institute for Science, Technology and Education (IISTE)
摘要：This study examined the relationship between forensic accounting and corporate governance (board performance) in the Nigerian banking industry. Result emanating from the finding of this study revealed that there is a significant positive difference between the application of forensic accounting and board performance. This implies that the application of forensic accounting has the potential of improving corporate governance of organizations. This study therefore concludes that forensic accounting is an essential ingredient ensuring good corporate governance systems in banks. We therefore, recommend that there should be regular training and education of forensic accountants on issues pertaining to their functions and should be institutionalized and budgeted for annually by banks. This will ensure that risk management practices of the banks are effectively carried out.
其他摘要：This study examined the relationship between forensic accounting and corporate governance (board performance) in the Nigerian banking industry. Result emanating from the finding of this study revealed that there is a significant positive difference between the application of forensic accounting and board performance. This implies that the application of forensic accounting has the potential of improving corporate governance of organizations. This study therefore concludes that forensic accounting is an essential ingredient ensuring good corporate governance systems in banks. We therefore, recommend that there should be regular training and education of forensic accountants on issues pertaining to their functions and should be institutionalized and budgeted for annually by banks. This will ensure that risk management practices of the banks are effectively carried out. Keywords: Forensic Accounting, Corporate Governance, Banking Industry, Nigeria
关键词：Forensic Accounting; Corporate Governance; Banking Industry; Nigeria