Corruption, Financial Statement Fraud, and Business Failure in Nigeria
作者: Temple Moses
作者单位: 1Department of Accounting, Faculty of Management Sciences, University of Port Harcourt, Port Harcourt, Nigeria.
刊名: South Asian Journal of Social Studies and Economics, 2019, pp.1-10
来源数据库: SCIENCEDOMAIN international
DOI: 10.9734/sajsse/2018/v2i429627
关键词: CorruptionFinancial statementFraudBusiness failure
原始语种摘要: This research paper investigated the role of corruption and financial statement fraud in business failure in Nigeria. Data for the study was collected through the issuance of a structured questionnaire to professional accountants and auditors and analyzed using descriptive statistics and the OLS method of multiple regression analyses. The results of the analyses showed a positive relationship between the prevalence of corruption and the phenomenon of business failure as well as a positive relationship between financial statement fraud and business failure in Nigeria. From the findings, it was concluded that corruption increases the risk of business failure by causing an increase in the cost of doing business. It was also deduced that the menace of financial statement fraud significantly...
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关键词翻译
关键词翻译
  • fraud 犯罪
  • corruption 讹误
  • financial 财政的
  • business 交易
  • institutional 惯例的
  • country 地方
  • issuance 发行
  • statistics 统计
  • economic 经济的
  • descriptive 描述的