The Effectiveness of Corporate Governance. In the prevention and detection of corporate accounting fraud in Nigerian public sector

      Аннотация: Fraud has become a global phenomenon and a challenge to the corporate organisations in today’s dynamic and turbulent environment. It evident in all countries and affects all types of business organisation irrespective of their size, nature and industry. Its extent in Nigeria, particularly, public sectors is quite alarming and worrisome. This book is designed to assess the effectiveness of corporate governance in the prevention and detection of corporate accounting fraud in Nigerian Public Sector. The specific objectives were: (1) to assess the relationship between corporate governance mechanism and prevention and detection of corporate accounting fraud in Nigerian Public Sector, (2) to assess the relationship between internal control system and prevention and detection of corporate accounting fraud, (3) to investigate the level of compliance with the applicable laws, rules, and regulations by corporate governance key players towards the prevention and detection of corporate accounting fraud and (4) to examine the effect of introduction of Sarbanes Oxley Act (SOX) into Nigeria corporate governance code that will assist in preventing and detecting corporate accounting fraud.

Ключевые слова: corporate governance, Nigeria, Public Sector, Finance, Accounting, Fraud in Nigeria