文章基本信息

标题：Forensic Accounting: a Relief to Corporate Fraud
本地全文：下载
作者：Ifeanyi Madumere ; Joseph Mensah Onumah
期刊名称：Research Journal of Finance and Accounting
印刷版ISSN：2222-1697
出版年度：2013
卷号：4
期号：14
页码：43-50
语种：English
出版社：The International Institute for Science, Technology and Education (IISTE)
摘要：We investigated the effect of forensic accounting on corporate fraud and performance outcome in the Nigerian manufacturing sector. Using a match sample of 306 manufacturing firms registered with the Manufacturing Association of Nigeria (MAN). 3 hypotheses proposed and tested and the findings revealed that corporate fraud is on the increase in this sector of the economy, and the reason is that most managers want to be independent at the expense of their employers. That most managers incorporate firms that supply goods to their company at very high prices thereby increasing cost of production.
关键词：Corporate Fraud; Financial Reporting; Financial Statement; Forensic Accounting; Management