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- W2186883964 abstract "This paper seeks to investigate the likely incidence of fraudulent financial reporting among Nigerian quoted companies. The population consists of a total of 212 companies listed on the Nigerian stock exchange as 2007. The sample size consists of a total 70 companies with headquarters in Lagos since the majority of the company’s headquarters are located here. The sample is selected in such a way as to show a representative from each of the industrial classification on the Nigerian stock exchange. The study utilizes data from primary sources. The data was obtained from the responses from the seventy (70) companies that made up the sample. The survey instrument was administered on seventy (70) selected companies through random sampling representing sixteen (16) of the major sectors of the Nigerian economy. The responses from the survey were analyzed to ascertain the likelihood of fraudulent financial reporting among Nigerian publicly quoted companies. The technique for the analysis of the data is statistical analysis using percentages, chi-square, and correlation. The software used for the analysis is SPSS. The result of the study revealed that there exist the likely incidences of fraudulent financial reporting in Nigerian quoted companies. The study using statistical tools to evaluate the responses from Nigerian quoted companies revealed that there is a relationship between financial reporting fraud and company size, weak audit committees, internal control, and auditor’s independence. The study established a positive relationship between these variables." @default.
- W2186883964 created "2016-06-24" @default.
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- W2186883964 date "2014-01-01" @default.
- W2186883964 modified "2023-09-27" @default.
- W2186883964 title "Fraudulent Financial Reporting: The Nigerian Experience" @default.
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