ACCOUNTING ETHICS AS TOOLS FOR FRAUD CONTROL IN NIGERIA BANKING SECTOR (A STUDY OF FIRST BANK NIGERIA PLC., ABA)

Student: Esther Duru
Supervisor: Dr Lovinah Emelogu
HOD: Dr Francis Amaramiro
Department of Accountancy
ADMINISTRATION AND MANAGEMENT
Abia State Polytechnic, Aba, Abia State

Abstract

This research work is focused Accounting Ethics as Tools for Fraud Control in Nigeria Banking Sector; a Study of First Bank Nigeria plc., Aba. This project work is aimed to determine how accounting ethics can help in controlling fraud in Nigeria banking sector, idlentify if there is any significant relationship between accounting ethics and accurate financial recording, and determine whether accounting ethics can aid in ease execution of prepared account, three research questions were asked and three hypotheses were formulated and analyzed using tables,percentage and Chi-square x statistical tool. The population size is 60while the sample size is 52. The methodology adapted was the survey design and descriptive method. The primary data was collected from questionnaire, personal interview and while the secondary data was collected through; textbook,journals,magazine, Newspaper etc. The statistical analysis chi-square(x2)tested data fits on expected set of level significance of 0.05. In the findings, it is observed that accounting ethics help in fraud control in Nigeria banking sector, there is significant relationship between accounting ethics and accurate financial recording, proper implemeniation of accounting ethics can ease execution of prepared account.

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