FINANCIAL STATEMENT FRAUD AND DISCLOSURE QUALITY IN NIGERIAN LISTED DEPOSIT MONEY BANKS
Abstract
This study investigates the relationship between financial statement fraud and disclosure quality in Nigerian listed deposit money banks. Financial statement fraud remains a persistent issue in the Nigerian banking sector despite stringent regulatory oversight, raising concerns about transparency, investor confidence, and financial stability. The study specifically examines how disclosure quality, timeliness of financial reporting, and readability of financial statements influence the occurrence and detection of fraud.
The research is grounded in the premise that high-quality financial disclosure reduces information asymmetry, enhances transparency, and strengthens stakeholders’ ability to identify irregularities. Conversely, poor disclosure practices create opportunities for managerial manipulation and fraudulent reporting. The study also considers the role of audit committees and regulatory frameworks in ensuring the integrity of financial reporting
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