Title: Corporate Governance Determinants of Financial Statement Fraud Likelihood: Evidence from Quoted International Licensed Banks in Nigeria.
Authors: Egolum, Priscilla Uche. PhD, Celestine Udoka Ugonabo. PhD, Onyinyechukwu Okonenwa
Volume: 5
Issue: 4
Pages: 62-70
Publication Date: 4/28/2021//
Abstract:
Acting within the agency theory framework, this study focuses on the role of corporate governance as a system to monitor and predict fraud occurrence and magnitude. Specifically, this paper used a sample of eight 8 quoted deposit money banks in Nigeria th