{"id":"https://openalex.org/W2773200650","doi":"https://doi.org/10.19044/esj.2017.v13n31p290","title":"The Roles of Auditors in Fraud Detection and Prevention in Nigeria Deposit Money Banks: Evidence from Southwest","display_name":"The Roles of Auditors in Fraud Detection and Prevention in Nigeria Deposit Money Banks: Evidence from Southwest","publication_year":2017,"publication_date":"2017-11-30","ids":{"openalex":"https://openalex.org/W2773200650","doi":"https://doi.org/10.19044/esj.2017.v13n31p290","mag":"2773200650"},"language":"en","primary_location":{"id":"doi:10.19044/esj.2017.v13n31p290","doi":"https://doi.org/10.19044/esj.2017.v13n31p290","is_oa":true,"landing_page_url":"https://doi.org/10.19044/esj.2017.v13n31p290","pdf_url":"http://eujournal.org/index.php/esj/article/download/10218/9742","source":{"id":"https://openalex.org/S2764799362","display_name":"European Scientific Journal ESJ","issn_l":"1857-7431","issn":["1857-7431","1857-7881"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["anvur-scientific","vabb-shw"],"host_organization":"https://openalex.org/P4320800573","host_organization_name":"European Scientific Institute","host_organization_lineage":["https://openalex.org/P4320800573"],"host_organization_lineage_names":["European Scientific Institute"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"European Scientific Journal, ESJ","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"http://eujournal.org/index.php/esj/article/download/10218/9742","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5069084515","display_name":"Olaoye Clement Olatunji","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I13144388","display_name":"Ekiti State University","ror":"https://ror.org/02c4zkr79","country_code":"NG","type":"education","lineage":["https://openalex.org/I13144388"]}],"countries":["NG"],"is_corresponding":false,"raw_author_name":"Olaoye Clement Olatunji","raw_affiliation_strings":["Department of Accounting, Ekiti State University,\nAdo Ekiti, Ekiti State, Nigeria"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting, Ekiti State University,\nAdo Ekiti, Ekiti State, Nigeria","institution_ids":["https://openalex.org/I13144388"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5004638726","display_name":"Raphael Adekola Dada","orcid":"https://orcid.org/0000-0002-2235-3590","observed_orcids":["https://orcid.org/0000-0002-2235-3590"]},"institutions":[{"id":"https://openalex.org/I13144388","display_name":"Ekiti State University","ror":"https://ror.org/02c4zkr79","country_code":"NG","type":"education","lineage":["https://openalex.org/I13144388"]}],"countries":["NG"],"is_corresponding":false,"raw_author_name":"Dada Raphael Adekola","raw_affiliation_strings":["Department of Accounting, Ekiti State University,\nAdo Ekiti, Ekiti State, Nigeria"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting, Ekiti State University,\nAdo Ekiti, Ekiti State, Nigeria","institution_ids":["https://openalex.org/I13144388"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I13144388"],"apc_list":null,"apc_paid":null,"fwci":3.755,"has_fulltext":true,"cited_by_count":18,"citation_normalized_percentile":{"value":0.9360231,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":98},"biblio":{"volume":"13","issue":"31","first_page":"290","last_page":"290"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.5640000104904175,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.5640000104904175,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.35569998621940613,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.05090000107884407,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/auditor-s-role","display_name":"auditor role","score":0.7559999823570251},{"id":"https://openalex.org/keywords/fraud-detection","display_name":"fraud detection","score":0.8529999852180481},{"id":"https://openalex.org/keywords/fraud-prevention","display_name":"fraud prevention","score":0.9929999709129333},{"id":"https://openalex.org/keywords/deposit-money-banks","display_name":"deposit money banks","score":0.8349999785423279},{"id":"https://openalex.org/keywords/risk-assessment","display_name":"risk assessment","score":0.8600000143051147},{"id":"https://openalex.org/keywords/system-auditing","display_name":"system auditing","score":0.9430000185966492},{"id":"https://openalex.org/keywords/internal-control-system","display_name":"internal control system","score":0.8320000171661377},{"id":"https://openalex.org/keywords/bank-fraud","display_name":"bank fraud","score":0.8510000109672546},{"id":"https://openalex.org/keywords/southwestern-nigeria","display_name":"Southwest Nigeria","score":0.7049999833106995}],"concepts":[{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.853263258934021},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.7399165630340576},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6949807405471802},{"id":"https://openalex.org/C27504089","wikidata":"https://www.wikidata.org/wiki/Q2602080","display_name":"Audit risk","level":3,"score":0.6937795877456665},{"id":"https://openalex.org/C198720655","wikidata":"https://www.wikidata.org/wiki/Q1576748","display_name":"Walk-through test","level":5,"score":0.6667119264602661},{"id":"https://openalex.org/C199450454","wikidata":"https://www.wikidata.org/wiki/Q1667931","display_name":"Internal control","level":3,"score":0.6577919721603394},{"id":"https://openalex.org/C2775924081","wikidata":"https://www.wikidata.org/wiki/Q55608371","display_name":"Control (management)","level":2,"score":0.5485778450965881},{"id":"https://openalex.org/C170856484","wikidata":"https://www.wikidata.org/wiki/Q6452684","display_name":"Internal audit","level":3,"score":0.5409473180770874},{"id":"https://openalex.org/C2778012447","wikidata":"https://www.wikidata.org/wiki/Q1034415","display_name":"Scope (computer science)","level":2,"score":0.48470091819763184},{"id":"https://openalex.org/C2986226071","wikidata":"https://www.wikidata.org/wiki/Q22687","display_name":"Banking industry","level":2,"score":0.48421168327331543},{"id":"https://openalex.org/C58812954","wikidata":"https://www.wikidata.org/wiki/Q4819954","display_name":"Audit substantive test","level":5,"score":0.42899852991104126},{"id":"https://openalex.org/C2909264111","wikidata":"https://www.wikidata.org/wiki/Q740419","display_name":"Financial Audit","level":3,"score":0.4173433780670166},{"id":"https://openalex.org/C191602146","wikidata":"https://www.wikidata.org/wiki/Q6269489","display_name":"Joint audit","level":4,"score":0.4086431562900543},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.34449878334999084},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.08606809377670288},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.0817299485206604},{"id":"https://openalex.org/C187736073","wikidata":"https://www.wikidata.org/wiki/Q2920921","display_name":"Management","level":1,"score":0.07453891634941101},{"id":"https://openalex.org/C199360897","wikidata":"https://www.wikidata.org/wiki/Q9143","display_name":"Programming language","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.19044/esj.2017.v13n31p290","doi":"https://doi.org/10.19044/esj.2017.v13n31p290","is_oa":true,"landing_page_url":"https://doi.org/10.19044/esj.2017.v13n31p290","pdf_url":"http://eujournal.org/index.php/esj/article/download/10218/9742","source":{"id":"https://openalex.org/S2764799362","display_name":"European Scientific Journal ESJ","issn_l":"1857-7431","issn":["1857-7431","1857-7881"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["anvur-scientific","vabb-shw"],"host_organization":"https://openalex.org/P4320800573","host_organization_name":"European Scientific Institute","host_organization_lineage":["https://openalex.org/P4320800573"],"host_organization_lineage_names":["European Scientific Institute"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"European Scientific Journal, ESJ","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.19044/esj.2017.v13n31p290","doi":"https://doi.org/10.19044/esj.2017.v13n31p290","is_oa":true,"landing_page_url":"https://doi.org/10.19044/esj.2017.v13n31p290","pdf_url":"http://eujournal.org/index.php/esj/article/download/10218/9742","source":{"id":"https://openalex.org/S2764799362","display_name":"European Scientific Journal ESJ","issn_l":"1857-7431","issn":["1857-7431","1857-7881"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["anvur-scientific","vabb-shw"],"host_organization":"https://openalex.org/P4320800573","host_organization_name":"European Scientific Institute","host_organization_lineage":["https://openalex.org/P4320800573"],"host_organization_lineage_names":["European Scientific Institute"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"European Scientific Journal, ESJ","raw_type":"journal-article"},"sustainable_development_goals":[{"display_name":"Peace, justice, and strong institutions","score":0.6601999998092651,"id":"https://metadata.un.org/sdg/16"}],"study_designs":[{"display_name":"Observational Study","id":"https://openalex.org/study-designs/observational-study"}],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2773200650.pdf","grobid_xml":"https://content.openalex.org/works/W2773200650.grobid-xml"},"referenced_works_count":22,"referenced_works":["https://openalex.org/W749909709","https://openalex.org/W1494950784","https://openalex.org/W1528604226","https://openalex.org/W1532289425","https://openalex.org/W1536506529","https://openalex.org/W1582023913","https://openalex.org/W1608315453","https://openalex.org/W2025909292","https://openalex.org/W2108413951","https://openalex.org/W2111445185","https://openalex.org/W2122801754","https://openalex.org/W2135327730","https://openalex.org/W2141815851","https://openalex.org/W2146893886","https://openalex.org/W2257257489","https://openalex.org/W2278824179","https://openalex.org/W2338372379","https://openalex.org/W2339922676","https://openalex.org/W2940483060","https://openalex.org/W2993543190","https://openalex.org/W3153234974","https://openalex.org/W4285719527"],"related_works":["https://openalex.org/W6931724146","https://openalex.org/W3096436855","https://openalex.org/W3039779521","https://openalex.org/W7168258123","https://openalex.org/W7197048604","https://openalex.org/W1797850338","https://openalex.org/W2966784706","https://openalex.org/W2983176868","https://openalex.org/W7171428540","https://openalex.org/W4387669304"],"abstract_inverted_index":{"This":[0],"study":[1,26,159,204],"examined":[2],"the":[3,39,53,59,68,73,89,96,100,110,133,156,158,175,210,216,232],"impact":[4,178],"of":[5,15,34,61,84,125,179,212,218,234,239],"auditors":[6,180,207],"captured":[7,117],"by":[8,88,103,118,143],"risk":[9,77,119,162,223],"assessment,":[10,120,163],"system":[11,80,121,164,226],"audit":[12,81,115,122,165,227],"and":[13,48,82,106,123,147,166,177,225],"verification":[14,83,124],"financial":[16,85,126,167],"report":[17,168],"on":[18,38,155,181,215],"banking":[19,90,137,201],"fraud":[20,62,182,198],"control":[21,63,183,199,221,249],"in":[22,30,42,64,92,131,136,139,184,200],"Southwest":[23,43,93],"Nigeria.":[24,44],"The":[25,55,203],"employed":[27],"survey":[28],"design":[29],"which":[31,187],"a":[32],"set":[33],"questionnaire":[35],"was":[36,71],"administered":[37],"selected":[40],"banks":[41,66,102,186,219,240],"Multiple":[45],"regression":[46],"technique":[47],"ANOVA":[49],"were":[50,128],"used":[51],"for":[52],"analysis.":[54],"results":[56,111],"indicated":[57],"that":[58,76,114,161,189,206],"level":[60],"Nigerian":[65,101,185],"during":[67],"period":[69],"covered":[70],"low;":[72],"result":[74],"revealed":[75,142],"assessment":[78,224],"management,":[79],"reports":[86,127],"adopted":[87],"industry":[91,138],"Nigeria":[94,140],"limit":[95],"fraudulent":[97,134,235],"activities":[98,214],"among":[99],"35,":[104],"13":[105],"18":[107],"percent":[108],"respectively;":[109],"also":[112],"showed":[113],"roles":[116,191],"statistically":[129],"significant":[130],"determining":[132],"act":[135],"as":[141,228],"(Tcal":[144],"4.446,":[145],"2.251":[146],"3.708":[148],"\u02c3":[149],"Ttab":[150],"(141)":[151],"=":[152],"1.684).":[153],"Based":[154],"findings,":[157],"concluded":[160],"verifications":[169],"are":[170],"carried":[171],"out":[172],"to":[173,193,196],"determine":[174],"effectiveness":[176],"reveals":[188],"auditors\u2019":[190],"need":[192],"be":[194],"improved":[195],"enhance":[197,231],"industry.":[202],"recommended":[205],"should":[208,241],"increase":[209],"scope":[211],"their":[213,246],"efficiency":[217],"internal":[220,248],"system,":[222],"this":[229],"will":[230],"detection":[233],"activities.":[236],"Also,":[237],"management":[238],"ensure":[242],"strict":[243],"compliance":[244],"with":[245],"respective":[247],"system.":[250]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":3},{"year":2023,"cited_by_count":5},{"year":2022,"cited_by_count":2},{"year":2021,"cited_by_count":2},{"year":2020,"cited_by_count":1},{"year":2019,"cited_by_count":1},{"year":2018,"cited_by_count":2}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2017-12-22T00:00:00"}
