Chukwu, N. and Asaolu, T. O. and Uwuigbe, O. R. and Uwuigbe, U. and Umukoro, O. E. and Nassar, Lanre. and Alabi, Oluwaseyi (2019) The impact of basic forensic accounting skills on financial reporting credibility among listed firms in Nigeria. In: International Conference on Energy and Sustainable Environment, 2019, Online.
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Abstract
The paper aims at evaluating the impact of basic forensic accounting skills viz: communication skills, technical & analytical skills, accounting & auditing skills and psycho-social skills on the financial reporting credibility of listed organisations in Nigeria. The scope of the study is composed of firms quoted on the Nigerian Stock Exchange as at January, 2018 while the study population is the users and auditors of the financial reports produced by these entities. The users of financial reports are represented by investment advisers which a segment of capital market operators while the auditors are represented by the Big 4 Audit Firms operating in Nigeria as at January, 2018. The research design employed is the survey approach by which primary data was collected from the sample respondents described above while the multivariate analysis was conducted to highlight the impact of the selected independent variables on financial reporting. It was found that, with the exception of communication skills which exhibited a negative but significant impact, all the other basic forensic accounting skills exert positive and significant impact on the methods by which an organization reports her financials. It is prescribed that aspiring forensic accountants should be adequately trained to be able to practice the profession satisfactorily.
| Item Type: | Conference or Workshop Item (Paper) |
|---|---|
| Uncontrolled Keywords: | Auditing skills, basic forensic, financial reporting credibility, multivariate psycho-social skills |
| Subjects: | H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Management Faculty of Law, Arts and Social Sciences > School of Social Sciences |
| Depositing User: | nwokealisi |
| Date Deposited: | 18 Nov 2021 12:18 |
| Last Modified: | 10 Mar 2023 13:50 |
| URI: | http://eprints.covenantuniversity.edu.ng/id/eprint/15490 |
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