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- W2989874571 abstract "Banks globally are known for their role of financial inter-mediation and when these functions are effectively and efficiently performed, the banking sector flourishes, facilitate economic growth and development. However, fraud has been established as a global threat to the viability of companies and organizations including financial institutions. Technological advancements and continuous introduction of new electronic financial products into banking operations and service delivery, has heightened the propensity for banking fraud. Subsequently, persistent incidence of fraud and forgeries in banks, in addition to constituting a threat to the continued survival and stability of the sector, hampers national economic developments and growth. The study’s main objective is to evolve a functional and effective mechanism for minimizing the incidence of fraud and forgeries within the Nigerian deposit money banks. Subsequently, this study evolves an abstract structure on the intervening effect of problem representation on the forensic accountant and banking examiner’s mindset capability and competence that is, fraud risk assessment which can be applied for prevention and detection of fraud within the deposit money banks. This study aims to disclose the affinity between the three constructs. Findings contribute to existing literature on forensic accounting, banking examination, mindset capability requirement, problem representation and fraud risk assessment of regulators regarding prevention and detection of fraud within deposit money banks." @default.
- W2989874571 created "2019-12-05" @default.
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- W2989874571 date "2019-11-01" @default.
- W2989874571 modified "2023-09-26" @default.
- W2989874571 title "A conceptual examination of the effect of problem representation on mindset and fraud risk assessment in the Nigerian deposit money banks" @default.
- W2989874571 hasPublicationYear "2019" @default.
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