Accountants’ Ethics and Fraud Control in Nigeria: The Emergence of a Fraud Control Model

This paper examined the influence of accountants’ ethics on fraud control. Data were drawn from a review of the literature on ethics and fraud. Using content analysis, major ethical considerations, fraud risk factors, control procedures and the effects of internal control system on fraud detection in Banks were identified. Scholars reached a conclusion in which fraud and fraudulent activities are found to have inflicted severe financial difficulties on Banks and their customers. However, findings indicate that the national value system greatly moderates the extent to which ethics, illustrating from the accountants perspective minimises fraud. Consequently, a fraud control model was developed highlighting the national value system factor in fraud management. The people’s behavioural pattern and philosophy anchored on ethical considerations should reflect honesty, integrity and value of knowledge. This will enhance productivity and good corporate governance. In this manner, fraud will be reduced.

Real Time Impact Factor: Pending

Author Name:


Keywords: Accountants, Ethics, Fraud Control, Fraud Control Model, Nigeria


EISSN: 2149-0996


Add Citation Views: 1


Advance Search

Get Eoi for your journal/conference/thesis paper.

Note: Get EOI for Journal/Conference/ Thesis paper.


Share With Us

Directory Indexing of International Research Journals