An Examination of Task Performance Fraud Risk Assessment on Forensic Accountant Knowledge and Mindset in Nigerian Public Sector

Oluwatoyin Popoola, Ayoib Che-Ahmad, Rose Shamsiah Samsudin and Hartini Ahmad

MPRA Paper from University Library of Munich, Germany

Abstract: This paper examines task performance fraud risk assessment and forensic accountant knowledge and mindset in the Nigerian public sector. The aim of the study is to investigate the fraud risk assessment in the Nigerian public sector through the efficient exploit of forensic accountant knowledge and mindset. The effect will enhance the corporate governance and accountability practices among public sector accountants and auditors in Nigeria.

Keywords: Fraud Forensics; Accounting; Accountability; Forensic Accounting; Auditing; Assurance; Corporate Governance; Risk Management; Investigation; Risk Assessment; Task Performance; Problem Representation; Skills; Mindset; Knowledge; Values; Ethics; Fraud Risk Assessment; Financial Criminology; Fraud; Fraud Related Problem Representation; Fraud Prevention; Fraud Detection; Fraud Response; Fraud Specialist; Auditor; Forensic Accountant; Fraud Examiner. (search for similar items in EconPapers)
JEL-codes: M4 M40 M41 M42 M48 M49 (search for similar items in EconPapers)
Date: 2013-02-27, Revised 2013-04
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (4)

Published in International Conference on Business and Social Science (ICBASS) 2013, Seoul, South Korea (2013): pp. 290-297

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