TAILIEUCHUNG - Fraud and performance of Deposit Money Banks

Banks serves as an indispensable part of the financial system, performing a crucial role in intermediation which results in a flow of financial resources in an economy. However, the recurring nature of fraud has hindered the effective performance of Deposit Money Banks (DMBs). The broad objective of this study was to examine the impact of fraud on DMBs in Nigeria. | http afr. Accounting and Finance Research Vol. 8 No. 2 2019 Fraud and Performance of Deposit Money Banks John . Mawutor1 Prof. Augustine Enofe 2 Kemebradikemor Embele2 Anayochukwu R. Ndu2 Oluwaseyi E. Awodola2 1 Department of Accounting University of Professional Studies Accra Ghana 2 Department of Accounting University of Benin Nigeria Correspondence John . Mawutor DBA 149 Legon Nigeria Received January 5 2019 Accepted April 27 2019 Online Published May 1 2019 doi URL https Abstract Banks serves as an indispensable part of the financial system performing a crucial role in intermediation which results in a flow of financial resources in an economy. However the recurring nature of fraud has hindered the effective performance of Deposit Money Banks DMBs . The broad objective of this study was to examine the impact of fraud on DMBs in Nigeria. The study was driven by the positivist research philosophy. Hence the study adopted a quantitative research design using the ex-post facto strategy. Data was sourced from the Nigeria Deposit Insurance Corporation NDIC annual reports covering the period of 2006 to 2016. The Ordinary Least Square OLS was used to predict the impact of fraud on DMBs after fulfilling major regression assumptions. It was revealed that total fraud amount was negative although insignificantly affect the performance of DMBs the number of reported cases significantly and positively affect the performance of DMBs and lastly it was discovered that the total staff involved also significantly and positively affect the performance of DMBs in Nigeria. Therefore the study concluded that the impact of fraud in the banking sector affects the performance of DMBs in Nigeria. The regulation and supervision of DMBs should be stricter that is the CBN and NDIC should tighten their grip in regulating and supervising so as reduce the increasing fraud incidence. Keywords fraud performance of .

• Kế toán - Kiểm toán
• Deposit Money Banks
• Performance of DMBs
• Fraud triangle theory
• DMBs in Nigeria
• Ordinary Least Square
• Returns on investment
• Investment of deposit money banks
• Deposit money banks in Nigeria
• Nigeria within the period
• Does financial flexibility enhance the profitability of money deposit banks
• The profitability of money deposit banks
• Evidence from Nigeria
• Money Deposit Banks in Nigeria
• Multistage sampling technique
• Deposit money banks performance
• Nigerian banking industry
• Economic policy reforms
• Bank restructuring programs
• Board independence and financial performance
• Ordinary Least Square regression
• Ratio of female directors
• Board nationality influence the return
• Equity of money deposit banks
• Empirical evidence from Nigeria
• The Nigerian Stock Exchange
• The twenty two deposit money banks
• Econometric procedure and data
• Deposit insurance fund of risk assets
• The quality of risk assets of Nigerian deposit money banks
• The Nigeria Deposit Insurance Corporation
• The Auto Regressive Distributed Lag
• Non Performing Loans
• Lecture Economics for Managers
• Bài giảng Kinh tế học dành cho nhà quản lý
• Transactions accounts
• Basic money supply
• Deposit creation
• Marketing financial services
• Empirical evidence
• Financial services marketing
• The capital structure
• Initial public offerings
• Market timing on capital structure
• Vietnam construction industry
• Market timing on capital structureevidence
• Capital structure
• Market timing
• The initial public offering
• Using ordinary least square
• Equity market timing on capital structure
• Exchange rate
• Trade balance
• Currency depreciation
• Instrumental variable
• Fully modified ordinary least square
• Economic development
• Environmental financial accounting practices
• Vietnam Stock Exchange
• Fixed effect model
• EFAP and financial performance
• Malaysia securitization market
• Firm characteristics and macroeconomic factors
• Ordinary Least square method
• Firm characteristic factors
• Asset Backed Securities
• Stock market liquidity
• Stock market liquidity and firm performance
• NSE listed top ten indices
• Gretl and SPSS
• Explanatory Factor Analysis
• Accounting information systems quality
• Information technology knowledge of managers
• Accounting information systems quality of Vietnamese Enterprises
• Herding behavior and overconfidence biases
• Investors’ decision making
• Stock market and manage
• Securities Companies in Ho Chi Minh City
• BMC Cancer
• Colon cancer
• Geographical information systems
• Heavy metals
• Regression model
• Spatial analysis