{"id":"https://openalex.org/W7225636774","doi":"https://doi.org/10.5281/zenodo.24071113","title":"Impact of Audit Quality on Fraud Prevention in Quoted Deposit Money Banks in Nigeria","display_name":"Impact of Audit Quality on Fraud Prevention in Quoted Deposit Money Banks in Nigeria","publication_year":2026,"publication_date":"2026-11-09","ids":{"openalex":"https://openalex.org/W7225636774","doi":"https://doi.org/10.5281/zenodo.24071113"},"language":"en","primary_location":{"id":"doi:10.5281/zenodo.24071113","doi":"https://doi.org/10.5281/zenodo.24071113","is_oa":true,"landing_page_url":"https://doi.org/10.5281/zenodo.24071113","pdf_url":null,"source":{"id":"https://openalex.org/S4306400562","display_name":"Zenodo (CERN European Organization for Nuclear Research)","issn_l":null,"issn":null,"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I67311998","host_organization_name":"European Organization for Nuclear Research","host_organization_lineage":["https://openalex.org/I67311998"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"JournalArticle"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["datacite"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://doi.org/10.5281/zenodo.24071113","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5161316749","display_name":"Maryam Muhammed Isah","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Maryam Muhammed Isah","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5137709606","display_name":"Sunday Omale","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Omale Sunday","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5161355240","display_name":"Abrahim Bello Monday","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Abrahim Bello Monday","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5161324211","display_name":"Onayi Janet Salami","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Onayi Janet Salami","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.5913000106811523,"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":0.5913000106811523,"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":0.40529999136924744,"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":0.0019000000320374966,"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/audit-quality","display_name":"audit quality","score":1.0},{"id":"https://openalex.org/keywords/fraud-prevention","display_name":"fraud prevention","score":0.9980000257492065},{"id":"https://openalex.org/keywords/deposit-money-banks","display_name":"deposit money banks","score":0.8519999980926514},{"id":"https://openalex.org/keywords/auditor-competence","display_name":"auditor competence","score":0.7369999885559082},{"id":"https://openalex.org/keywords/auditor-independence","display_name":"auditor independence","score":1.0},{"id":"https://openalex.org/keywords/listed-banks","display_name":"listed banks","score":0.6299999952316284},{"id":"https://openalex.org/keywords/internal-control","display_name":"internal control","score":0.6990000009536743},{"id":"https://openalex.org/keywords/financial-reporting-transparency","display_name":"financial reporting transparency","score":0.8029999732971191},{"id":"https://openalex.org/keywords/nigerian-banking-sector","display_name":"Nigerian banking sector","score":0.628000020980835}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7901999950408936},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.7106000185012817},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.7021999955177307},{"id":"https://openalex.org/C150130657","wikidata":"https://www.wikidata.org/wiki/Q4819986","display_name":"Auditor independence","level":5,"score":0.6367999911308289},{"id":"https://openalex.org/C191602146","wikidata":"https://www.wikidata.org/wiki/Q6269489","display_name":"Joint audit","level":4,"score":0.6197999715805054},{"id":"https://openalex.org/C156223087","wikidata":"https://www.wikidata.org/wiki/Q4819948","display_name":"Audit evidence","level":5,"score":0.597100019454956},{"id":"https://openalex.org/C140181557","wikidata":"https://www.wikidata.org/wiki/Q2288714","display_name":"Quality audit","level":3,"score":0.5807999968528748},{"id":"https://openalex.org/C147007100","wikidata":"https://www.wikidata.org/wiki/Q3344190","display_name":"External auditor","level":4,"score":0.5608000159263611},{"id":"https://openalex.org/C27504089","wikidata":"https://www.wikidata.org/wiki/Q2602080","display_name":"Audit risk","level":3,"score":0.5566999912261963},{"id":"https://openalex.org/C58812954","wikidata":"https://www.wikidata.org/wiki/Q4819954","display_name":"Audit substantive test","level":5,"score":0.5232999920845032},{"id":"https://openalex.org/C13896816","wikidata":"https://www.wikidata.org/wiki/Q3029422","display_name":"Chief audit executive","level":5,"score":0.5156999826431274},{"id":"https://openalex.org/C62190432","wikidata":"https://www.wikidata.org/wiki/Q17004774","display_name":"Audit plan","level":5,"score":0.5085999965667725},{"id":"https://openalex.org/C177309310","wikidata":"https://www.wikidata.org/wiki/Q758917","display_name":"Information technology audit","level":5,"score":0.4934000074863434},{"id":"https://openalex.org/C170856484","wikidata":"https://www.wikidata.org/wiki/Q6452684","display_name":"Internal audit","level":3,"score":0.48339998722076416},{"id":"https://openalex.org/C24204470","wikidata":"https://www.wikidata.org/wiki/Q6033727","display_name":"Inherent risk (accounting)","level":5,"score":0.4431999921798706},{"id":"https://openalex.org/C137725906","wikidata":"https://www.wikidata.org/wiki/Q758913","display_name":"Audit committee","level":3,"score":0.4399000108242035},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.4372999966144562},{"id":"https://openalex.org/C198720655","wikidata":"https://www.wikidata.org/wiki/Q1576748","display_name":"Walk-through test","level":5,"score":0.43320000171661377},{"id":"https://openalex.org/C2908647359","wikidata":"https://www.wikidata.org/wiki/Q2625603","display_name":"Population","level":2,"score":0.4016000032424927},{"id":"https://openalex.org/C201305675","wikidata":"https://www.wikidata.org/wiki/Q852998","display_name":"Stakeholder","level":2,"score":0.36970001459121704},{"id":"https://openalex.org/C41282006","wikidata":"https://www.wikidata.org/wiki/Q830689","display_name":"Auditor's report","level":3,"score":0.3540000021457672},{"id":"https://openalex.org/C2780233690","wikidata":"https://www.wikidata.org/wiki/Q535347","display_name":"Transparency (behavior)","level":2,"score":0.3467999994754791},{"id":"https://openalex.org/C2779530757","wikidata":"https://www.wikidata.org/wiki/Q1207505","display_name":"Quality (philosophy)","level":2,"score":0.3416000008583069},{"id":"https://openalex.org/C199450454","wikidata":"https://www.wikidata.org/wiki/Q1667931","display_name":"Internal control","level":3,"score":0.33820000290870667},{"id":"https://openalex.org/C162118730","wikidata":"https://www.wikidata.org/wiki/Q1128453","display_name":"Actuarial science","level":1,"score":0.32690000534057617},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.3003000020980835},{"id":"https://openalex.org/C198694475","wikidata":"https://www.wikidata.org/wiki/Q5165857","display_name":"Control environment","level":5,"score":0.2870999872684479},{"id":"https://openalex.org/C2775924081","wikidata":"https://www.wikidata.org/wiki/Q55608371","display_name":"Control (management)","level":2,"score":0.2712000012397766}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.5281/zenodo.24071113","doi":"https://doi.org/10.5281/zenodo.24071113","is_oa":true,"landing_page_url":"https://doi.org/10.5281/zenodo.24071113","pdf_url":null,"source":{"id":"https://openalex.org/S4306400562","display_name":"Zenodo (CERN European Organization for Nuclear Research)","issn_l":null,"issn":null,"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I67311998","host_organization_name":"European Organization for Nuclear Research","host_organization_lineage":["https://openalex.org/I67311998"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"JournalArticle"},{"id":"doi:10.5281/zenodo.24071114","doi":"https://doi.org/10.5281/zenodo.24071114","is_oa":true,"landing_page_url":"https://doi.org/10.5281/zenodo.24071114","pdf_url":null,"source":{"id":"https://openalex.org/S4306400562","display_name":"Zenodo (CERN European Organization for Nuclear Research)","issn_l":null,"issn":null,"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I67311998","host_organization_name":"European Organization for Nuclear Research","host_organization_lineage":["https://openalex.org/I67311998"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"JournalArticle"}],"best_oa_location":{"id":"doi:10.5281/zenodo.24071113","doi":"https://doi.org/10.5281/zenodo.24071113","is_oa":true,"landing_page_url":"https://doi.org/10.5281/zenodo.24071113","pdf_url":null,"source":{"id":"https://openalex.org/S4306400562","display_name":"Zenodo (CERN European Organization for Nuclear Research)","issn_l":null,"issn":null,"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I67311998","host_organization_name":"European Organization for Nuclear Research","host_organization_lineage":["https://openalex.org/I67311998"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"JournalArticle"},"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":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W4414214501","https://openalex.org/W7127268821","https://openalex.org/W4415548582","https://openalex.org/W7112313983","https://openalex.org/W6949653275","https://openalex.org/W7223677966","https://openalex.org/W7203915407","https://openalex.org/W7214546219","https://openalex.org/W7219612017","https://openalex.org/W7204531251"],"abstract_inverted_index":{"Fraud":[0,256],"remains":[1],"a":[2,31,88,125,186],"persistent":[3],"challenge":[4],"in":[5,65,198,243],"Nigeria\u2019s":[6],"banking":[7],"sector,":[8],"particularly":[9],"among":[10],"quoted":[11,67],"deposit":[12,104],"money":[13,105],"banks":[14,106,209],"(DMBs),":[15],"despite":[16],"stringent":[17],"regulatory":[18],"oversight":[19],"and":[20,45,81,91,130,139,159,176,195,220,239],"internal":[21,193],"control":[22],"mechanisms.":[23],"Weak":[24],"audit":[25,60,75,82,156,165,226],"quality":[26,61,157,167],"has":[27],"been":[28],"identified":[29],"as":[30,107,185],"critical":[32],"factor":[33],"that":[34,151,181,208],"can":[35],"exacerbate":[36],"the":[37,57,146,169],"risk":[38],"of":[39,51,59,74,108,155],"fraudulent":[40],"activities,":[41],"undermining":[42],"stakeholder":[43],"confidence":[44],"financial":[46,199,241],"integrity.":[47],"The":[48,85,178],"main":[49],"objective":[50],"this":[52],"study":[53,86,179],"was":[54,114],"to":[55,116,143,224],"examine":[56],"impact":[58],"on":[62,71,202],"fraud":[63,162,237],"prevention":[64,238],"Nigerian":[66,244],"DMBs,":[68],"focusing":[69],"specifically":[70],"three":[72,153],"dimensions":[73,154],"quality:":[76],"auditor":[77,79,174],"competence,":[78],"independence,":[80],"evidence":[83,166,227],"quality.":[84,228],"employed":[87],"combined":[89],"ex-post-facto":[90],"survey":[92],"research":[93],"design,":[94],"collecting":[95],"primary":[96],"data":[97],"from":[98],"70":[99],"respondents":[100],"across":[101],"14":[102],"listed":[103],"December":[109],"31,":[110],"2025.":[111],"Census":[112],"sampling":[113],"used":[115],"ensure":[117],"full":[118],"population":[119],"coverage.":[120],"Data":[121],"were":[122],"gathered":[123],"using":[124,132],"structured":[126],"Likert-scale":[127],"questionnaire":[128],"adapted":[129],"analyzed":[131],"descriptive":[133],"statistics,":[134],"correlation":[135],"analysis,":[136],"multicollinearity":[137],"diagnostics,":[138],"multiple":[140],"linear":[141],"regression":[142],"empirically":[144],"test":[145],"hypothesized":[147],"relationships.":[148],"Findings":[149],"reveal":[150],"all":[152],"positively":[158],"significantly":[160],"influence":[161],"prevention,":[163],"with":[164],"exerting":[168],"strongest":[170],"effect,":[171],"followed":[172],"by":[173],"independence":[175,218],"competence.":[177],"concludes":[180],"high-quality":[182],"audits":[183],"serve":[184],"proactive":[187],"mechanism":[188],"for":[189,214],"detecting":[190],"irregularities,":[191],"strengthening":[192],"controls,":[194],"enhancing":[196],"transparency":[197],"reporting.":[200],"Based":[201],"these":[203,230],"results,":[204],"it":[205],"is":[206],"recommended":[207],"prioritize":[210],"continuous":[211],"professional":[212],"development":[213],"auditors,":[215],"enforce":[216],"strict":[217],"policies,":[219],"adopt":[221],"robust":[222],"systems":[223],"enhance":[225],"Integrating":[229],"measures":[231],"into":[232],"governance":[233],"frameworks":[234],"will":[235],"improve":[236],"safeguard":[240],"integrity":[242],"DMBs.":[245],"Keywords:":[246],"Audit":[247,253],"Quality,":[248,255],"Auditor":[249,251],"Competence,":[250],"Independence,":[252],"Evidence":[254],"Prevention.":[257]},"counts_by_year":[],"updated_date":"2026-11-11T12:16:26.678958","created_date":"2026-11-10T00:00:00"}