期刊名称：International Journal of Academic Research in Business and Social Sciences
电子版ISSN：2222-6990
出版年度：2018
卷号：8
期号：5
页码：585-603
DOI：10.6007/IJARBSS/v8-i5/4159
语种：English
出版社：Human Resource Management Academic Research Society
摘要：The study examined fraud in the Nigerian banking sector. Ex-post facto research design was adopted for the study. Data for the period 2006-2015 were collected from Nigeria Deposit Insurance Corporation (NDIC) annual reports. Data relating to fraud, bank profit, bank assets and bank deposits were collected. Descriptive analysis and Ordinary Least Square (OLS) method of regression analysis were used for the data analysis. It was discovered that fraud has negative but insignificant relationship with bank profit amongst others. This implies that even though as bank fraud increases, bank profit increases, but the amount of fund involved in fraud does not significantly affect bank profit. We recommend amongst others that banks should include the amount involved in fraud in their financial statements and entrench good corporate governance (Fraud Box Model) as the key to lock the fraud -risk factors as contained in fraud diamond.
