Odukoya, Olusoji Olumide and Samsudin, Rose Shamsiah and Popoola, Oluwatoyin Muse Johnson (2018) The effect of fraud related problem representation on skills and fraud risk assessment in the Nigerian banking sector. In: 5th International Conference on Accounting Studies (ICAS 2018), 16-17 October 2018, Penang, Malaysia.

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Abstract

In the era of globalisation, the incidence of banking fraud is a persisting fundamental problem with adverse consequences for financial intermediation, economic development, and growth. The Nigerian banking sector is not an exemption. The introduction of electronic banking services and advancements in technology have further created new challenges for prevention and detection of fraud in the sector. This paper develops a conceptual framework on the mediating influence of fraud related problem representation on skills requirement and task performance fraud risk assessment which can be deployed by forensic accountants and banking examiners working as regulators of banks to prevent and detect fraud. The paper expects to reveal an essential relationship between these variables. The paper contributes to the literature on forensic accounting, enhanced capability (skills requirement, fraud related problem representation) and competence (fraud risk assessment) by forensic accountants and banking examiners for fraud prevention and detection in the Nigerian banking sector.

Item Type:	Conference or Workshop Item (Paper)
Uncontrolled Keywords:	forensic accounting, banking sector, skills, fraud related problem representation, fraud risk assessment
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Depositing User:	Mrs. Norazmilah Yaakub
Date Deposited:	21 May 2019 01:02
Last Modified:	21 May 2019 01:02
URI:	https://repo.uum.edu.my/id/eprint/26064

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