Purpose The banking system in Nigeria is gradually moving away from transactions “across
the counter” to the fingertips of the customers with the adoption of modern technology …

Purpose The purpose of this study was to determine the influence of the elements of the
fraud diamond theory in detecting financial statement fraud among non-financial firms in …

Purpose This study aims to trace the impact of corporate governance and its mechanisms in
preventing companies from turning to fraudulent financial reporting. Design/methodology …

Purpose This paper aims to focus on the different types of insider-led cyber frauds that
gained mainstream attention in recent large-scale fraud events involving prominent Indian …

Purpose The study aims to overview the different types of internal-led cyber fraud that have
gained mainstream attention in recent major-value fraud events involving prominent Indian …

Fraud control in Nigeria has been a very difficult issue in Nigerian public sector and seems
to have been institutionalized in the country owing to many years and increasing cases of …

Purpose Combating and detecting fraud is a daunting task, especially in the Nigerian
banking sector, because it necessitates a thorough understanding of the nature of fraud, as …

This paper explores the different insider employee-led cyber frauds (IECF) based on the
recent large-scale fraud events of prominent Indian banking institutions. Examining the …

Purpose The purpose of this study is to measure the impact of technology spend on bank
profitability focusing on Indian public and private sector commercial banks. The study also …

This study comprehensively explores the intricate dynamics between Microfinance (MF)
scheme implementation and socio-economic development through rigorous empirical …