This paper examines how forensic Accountant's skepticism can narrow audit expectation gap among Nigeria Money Deposit Banks. The specific objectives of the study were to determine the relationship between forensic Accountants' investigation tenure and lack of time budget pressure by forensic Accountant among Nigeria Money Deposit Bank. Two hypotheses were formulated and tested. A survey design was used to gather the information needed to achieve the objectives. A census was carried out in twenty one Nigeria Money Deposit Banks which had operating licenses from the Central bank of Nigeria. Open ended and closed ended questionnaires were used to collect the data. The findings of the study revealed that there was a strong negative linear relationship between the independent variables and dependent variable. Based on the findings, it was recommended that there is need to establish and structure necessary legal framework for forensic accounting and investigation and legislate forensic audit as in the case of financial audit legislated.
| Published in | Journal of Finance and Accounting (Volume 4, Issue 1) |
| DOI | 10.11648/j.jfa.20160401.12 |
| Page(s) | 9-17 |
| Creative Commons |
This is an Open Access article, distributed under the terms of the Creative Commons Attribution 4.0 International License (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution and reproduction in any medium or format, provided the original work is properly cited. |
| Copyright |
Copyright © The Author(s), 2016. Published by Science Publishing Group |
Forensic Accountant's Responsibility, Audit Expectation Gap, Money Deposit Banks, Time Budget Pressure, Investigating Tenure
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APA Style
Odelabu Adedire Temitope, Tabitha Nasieku, Willy Muturi. (2016). The Relationship Between Forensic Accountants’ Skepticism and Audit Expectation Gap Among Nigerian Money Deposit Banks. Journal of Finance and Accounting, 4(1), 9-17. https://doi.org/10.11648/j.jfa.20160401.12
ACS Style
Odelabu Adedire Temitope; Tabitha Nasieku; Willy Muturi. The Relationship Between Forensic Accountants’ Skepticism and Audit Expectation Gap Among Nigerian Money Deposit Banks. J. Finance Account. 2016, 4(1), 9-17. doi: 10.11648/j.jfa.20160401.12
AMA Style
Odelabu Adedire Temitope, Tabitha Nasieku, Willy Muturi. The Relationship Between Forensic Accountants’ Skepticism and Audit Expectation Gap Among Nigerian Money Deposit Banks. J Finance Account. 2016;4(1):9-17. doi: 10.11648/j.jfa.20160401.12
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Download@article{10.11648/j.jfa.20160401.12,
author = {Odelabu Adedire Temitope and Tabitha Nasieku and Willy Muturi},
title = {The Relationship Between Forensic Accountants’ Skepticism and Audit Expectation Gap Among Nigerian Money Deposit Banks},
journal = {Journal of Finance and Accounting},
volume = {4},
number = {1},
pages = {9-17},
doi = {10.11648/j.jfa.20160401.12},
url = {https://doi.org/10.11648/j.jfa.20160401.12},
eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.jfa.20160401.12},
abstract = {This paper examines how forensic Accountant's skepticism can narrow audit expectation gap among Nigeria Money Deposit Banks. The specific objectives of the study were to determine the relationship between forensic Accountants' investigation tenure and lack of time budget pressure by forensic Accountant among Nigeria Money Deposit Bank. Two hypotheses were formulated and tested. A survey design was used to gather the information needed to achieve the objectives. A census was carried out in twenty one Nigeria Money Deposit Banks which had operating licenses from the Central bank of Nigeria. Open ended and closed ended questionnaires were used to collect the data. The findings of the study revealed that there was a strong negative linear relationship between the independent variables and dependent variable. Based on the findings, it was recommended that there is need to establish and structure necessary legal framework for forensic accounting and investigation and legislate forensic audit as in the case of financial audit legislated.},
year = {2016}
}
TY - JOUR T1 - The Relationship Between Forensic Accountants’ Skepticism and Audit Expectation Gap Among Nigerian Money Deposit Banks AU - Odelabu Adedire Temitope AU - Tabitha Nasieku AU - Willy Muturi Y1 - 2016/02/24 PY - 2016 N1 - https://doi.org/10.11648/j.jfa.20160401.12 DO - 10.11648/j.jfa.20160401.12 T2 - Journal of Finance and Accounting JF - Journal of Finance and Accounting JO - Journal of Finance and Accounting SP - 9 EP - 17 PB - Science Publishing Group SN - 2330-7323 UR - https://doi.org/10.11648/j.jfa.20160401.12 AB - This paper examines how forensic Accountant's skepticism can narrow audit expectation gap among Nigeria Money Deposit Banks. The specific objectives of the study were to determine the relationship between forensic Accountants' investigation tenure and lack of time budget pressure by forensic Accountant among Nigeria Money Deposit Bank. Two hypotheses were formulated and tested. A survey design was used to gather the information needed to achieve the objectives. A census was carried out in twenty one Nigeria Money Deposit Banks which had operating licenses from the Central bank of Nigeria. Open ended and closed ended questionnaires were used to collect the data. The findings of the study revealed that there was a strong negative linear relationship between the independent variables and dependent variable. Based on the findings, it was recommended that there is need to establish and structure necessary legal framework for forensic accounting and investigation and legislate forensic audit as in the case of financial audit legislated. VL - 4 IS - 1 ER -
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