{"id":"https://openalex.org/W4205227791","doi":"https://doi.org/10.31031/cojrr.2018.01.000504","title":"Forensic Accounting and Fraud Prevention and Detection in Nigerian Banking Industry Introduction","display_name":"Forensic Accounting and Fraud Prevention and Detection in Nigerian Banking Industry Introduction","publication_year":2018,"publication_date":"2018-05-31","ids":{"openalex":"https://openalex.org/W4205227791","doi":"https://doi.org/10.31031/cojrr.2018.01.000504"},"language":"en","primary_location":{"id":"doi:10.31031/cojrr.2018.01.000504","doi":"https://doi.org/10.31031/cojrr.2018.01.000504","is_oa":true,"landing_page_url":"https://doi.org/10.31031/cojrr.2018.01.000504","pdf_url":"http://crimsonpublishers.com/cojrr/pdf/COJRR.000504.pdf","source":{"id":"https://openalex.org/S4210236266","display_name":"COJ Reviews and Research","issn_l":"2639-0590","issn":["2639-0590"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"COJ Reviews and Research","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"hybrid","oa_url":"http://crimsonpublishers.com/cojrr/pdf/COJRR.000504.pdf","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5078157398","display_name":"Wisdom Okere","orcid":"https://orcid.org/0000-0003-2529-3236","observed_orcids":["https://orcid.org/0000-0003-2529-3236"]},"institutions":[{"id":"https://openalex.org/I136632592","display_name":"Bells University of Technology","ror":"https://ror.org/009drq556","country_code":"NG","type":"education","lineage":["https://openalex.org/I136632592"]}],"countries":["NG"],"is_corresponding":true,"raw_author_name":"Okere Wisdom","raw_affiliation_strings":["Department of Accounting, Bells University of Technology, Nigeria"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting, Bells University of Technology, Nigeria","institution_ids":["https://openalex.org/I136632592"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5078157398"],"corresponding_institution_ids":["https://openalex.org/I136632592"],"apc_list":null,"apc_paid":null,"fwci":1.5171,"has_fulltext":true,"cited_by_count":16,"citation_normalized_percentile":{"value":0.88701139,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":87,"max":98},"biblio":{"volume":"1","issue":"1","first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.9564999938011169,"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/T13509","display_name":"Accounting and Financial Management","score":0.9564999938011169,"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/T13744","display_name":"Financial Literacy and Behavior","score":0.011699999682605267,"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/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.009499999694526196,"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/forensic-accounting","display_name":"forensic accounting","score":1.0},{"id":"https://openalex.org/keywords/fraud-prevention","display_name":"fraud prevention","score":0.9700000286102295},{"id":"https://openalex.org/keywords/fraud-detection","display_name":"fraud detection","score":0.9990000128746033},{"id":"https://openalex.org/keywords/banking","display_name":"banking sector","score":0.6520000100135803},{"id":"https://openalex.org/keywords/nigerian-banks","display_name":"Nigerian banks","score":0.8230000138282776},{"id":"https://openalex.org/keywords/ifrs-adoption","display_name":"IFRS adoption","score":0.9810000061988831},{"id":"https://openalex.org/keywords/foreign-direct-investment","display_name":"foreign direct investment","score":0.996999979019165}],"concepts":[{"id":"https://openalex.org/C2780073145","wikidata":"https://www.wikidata.org/wiki/Q2663158","display_name":"Forensic accounting","level":3,"score":0.9424185752868652},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6866036057472229},{"id":"https://openalex.org/C2778137410","wikidata":"https://www.wikidata.org/wiki/Q2732820","display_name":"Government (linguistics)","level":2,"score":0.5470833778381348},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5356777310371399},{"id":"https://openalex.org/C2986226071","wikidata":"https://www.wikidata.org/wiki/Q22687","display_name":"Banking industry","level":2,"score":0.4877851605415344},{"id":"https://openalex.org/C140505726","wikidata":"https://www.wikidata.org/wiki/Q495304","display_name":"Forensic science","level":2,"score":0.4485739469528198},{"id":"https://openalex.org/C71924100","wikidata":"https://www.wikidata.org/wiki/Q11190","display_name":"Medicine","level":0,"score":0.13461840152740479},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.08535891771316528},{"id":"https://openalex.org/C42972112","wikidata":"https://www.wikidata.org/wiki/Q170201","display_name":"Veterinary medicine","level":1,"score":0.0},{"id":"https://openalex.org/C41895202","wikidata":"https://www.wikidata.org/wiki/Q8162","display_name":"Linguistics","level":1,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.31031/cojrr.2018.01.000504","doi":"https://doi.org/10.31031/cojrr.2018.01.000504","is_oa":true,"landing_page_url":"https://doi.org/10.31031/cojrr.2018.01.000504","pdf_url":"http://crimsonpublishers.com/cojrr/pdf/COJRR.000504.pdf","source":{"id":"https://openalex.org/S4210236266","display_name":"COJ Reviews and Research","issn_l":"2639-0590","issn":["2639-0590"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"COJ Reviews and Research","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.31031/cojrr.2018.01.000504","doi":"https://doi.org/10.31031/cojrr.2018.01.000504","is_oa":true,"landing_page_url":"https://doi.org/10.31031/cojrr.2018.01.000504","pdf_url":"http://crimsonpublishers.com/cojrr/pdf/COJRR.000504.pdf","source":{"id":"https://openalex.org/S4210236266","display_name":"COJ Reviews and Research","issn_l":"2639-0590","issn":["2639-0590"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"COJ Reviews and Research","raw_type":"journal-article"},"sustainable_development_goals":[{"score":0.6601999998092651,"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions"}],"study_designs":[{"id":"https://openalex.org/study-designs/observational-study","display_name":"Observational Study"}],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4205227791.pdf","grobid_xml":"https://content.openalex.org/works/W4205227791.grobid-xml"},"referenced_works_count":13,"referenced_works":["https://openalex.org/W80465399","https://openalex.org/W629486692","https://openalex.org/W1493185610","https://openalex.org/W2010260796","https://openalex.org/W2150581286","https://openalex.org/W2158601453","https://openalex.org/W2188364228","https://openalex.org/W3035610149","https://openalex.org/W3153234974","https://openalex.org/W3207440052","https://openalex.org/W3217256794","https://openalex.org/W4254796933","https://openalex.org/W7216639544"],"related_works":["https://openalex.org/W4404722825","https://openalex.org/W2739225765","https://openalex.org/W3193458608","https://openalex.org/W4401615630","https://openalex.org/W2188364228","https://openalex.org/W7047721624","https://openalex.org/W4396896853","https://openalex.org/W7202004607","https://openalex.org/W7213559246","https://openalex.org/W3096436855"],"abstract_inverted_index":{"This":[0],"study":[1,22,111,133],"examined":[2],"the":[3,6,10,17,24,29,34,38,46,107,121,127,132,140,150,154,162],"role":[4],"of":[5,14,31,45,66,86,109,120,123],"forensic":[7,94,124,144],"accountant":[8],"in":[9,16,126,149,161],"prevention":[11,102],"and":[12,37,57,70,82,103,157],"detection":[13],"fraud":[15,101],"Nigeria":[18,87,128],"banking":[19,129],"sector.":[20],"The":[21],"adopted":[23],"Survey":[25],"research":[26],"design":[27],"while":[28],"source":[30],"data":[32,36,39],"is":[33,116],"primary":[35],"sourced":[40],"was":[41],"gleened":[42],"from":[43],"copies":[44],"questionnaire":[47],"administered":[48],"to":[49,147],"selected":[50],"banks.":[51,88],"Three":[52],"(3)":[53],"hypotheses":[54],"were":[55],"formulated":[56],"tested":[58],"using":[59],"Simple":[60],"regression":[61],"at":[62],"a":[63,75,97,117],"significant":[64,77,98],"level":[65,119],"5%,":[67],"Independent":[68],"T-test":[69],"Oneway":[71],"Anova.":[72],"Findings":[73,89],"revealed":[74,91,113],"negative":[76],"relationship":[78],"between":[79,93],"IFRS":[80],"adoption":[81],"foreign":[83],"direct":[84],"investment":[85],"also":[90,112],"that":[92,114,135],"accounting":[95,125,145],"has":[96],"impact":[99],"on":[100],"detection.":[104],"In":[105],"addition,":[106],"findings":[108],"this":[110],"there":[115],"low":[118],"awareness":[122],"industry.":[130],"Consequently,":[131],"recommended":[134],"Nigerian":[136],"Government":[137],"should":[138],"provide":[139],"enabling":[141],"environment":[142],"for":[143],"profession":[146],"thrive":[148],"country":[151],"by":[152],"strengthening":[153],"legal,":[155],"educational":[156],"political":[158],"frame":[159],"work":[160],"country.":[163]},"counts_by_year":[{"year":2025,"cited_by_count":2},{"year":2024,"cited_by_count":4},{"year":2023,"cited_by_count":5},{"year":2022,"cited_by_count":3},{"year":2021,"cited_by_count":1},{"year":2020,"cited_by_count":1}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2022-01-25T00:00:00"}