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- W3182152455 abstract "The broad objective of this study is to ascertain the impact of pressure red flags as prescribed by SAS.99 in relation to the fraud triangle on the likelihood of fraud detection in Nigeria. The specific objectives of this study are to determine the effects of relevant quantitative proxies of pressure red flags: sales to accounts receivables; and total debt to total assets on the likelihood of fraud detection in Nigeria. This study used secondary data sourced from audited annual reports of quoted companies in the Nigeria Stock Exchange and a sample size of sixty-five (65) companies were used for a six-year period of 2009-2014. The variables were derived by making necessary computations using information reflected on the face of financial statements to derive our figures not explicitly stated on the face of the financial statements. The probit regression estimation analyses on the pooled data shows that; pressure red flags such as sales to accounts receivable and total debt to total assets on the average cannot aid the likelihood of fraud detection in Nigeria. It is recommended that forensic accountants and conventional auditors should rely on quantitative red flags proxies such as sales to accounts receivables, number of audit committee members and quality of earnings, and our fraud model used in this study in the cause of trying to detect fraud." @default.
- W3182152455 created "2021-07-19" @default.
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- W3182152455 date "2021-04-11" @default.
- W3182152455 modified "2023-09-26" @default.
- W3182152455 title "Pressure Red Flags and Likelihood of Fraud Detection in Nigeria" @default.
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