• IMPACT OF FORENSIC ACCOUNTING ON THE PROFITABILITY OF QUOTED BANK IN NIGERIA


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    • ABSRACT - [ Total Page(s): 1 ]The study examined the impact of forensic accounting on the profitability of quoted bank in Nigeria. The data were gathered from sample of Guarantee trust bank and Access Bank Plc’s annual reports and accounts for (12) twelve years (2006-2017). The research work made use of multiple regression method. Forensic audit (FAUD) was used as proxy for forensic accounting and the dependent variable, net profit margin (NPM), Profit after tax (PAT) and dividend per share (DPS) were used as independent variable using multiple regression technique, E-view 9.0 software package as tool for data analysis. ... Continue Reading

         

      CHAPTER ONE - [ Total Page(s): 1 ]INTRODUCTION1.1. BACKGROUND TO THE STUDYBusiness performance has increased over several years in the world and this performance is mainly measured in the terms of profitability. Businesses contain transactions which generate information for better analysis of business performance and forensic accounting is a delivery system for accounting. Banking industry are seen as a driving force for the promotion of large part of the economy (Khan and Jawaid, 2004) and they contribute immensely to the economic growth and development of any country.With an upsurge in financial accounting fraud in the curre ... Continue Reading