AN ASSESSMENT OF FRAUDULENT FINANCIAL REPORTING DETECTION TECHNIQUES IN PUBLIC ACCOUNTING
The objectives of this research are to: 1) Evaluate the effectiveness of current techniques used to detect fraudulent financial reporting in public accounting, 2) Identify common types of financial fraud encountered, and 3) Propose enhancements to detection methodologies. A survey design is selected to collect quantitative data from a large sample of public accountants. Using Taro Yamane’s formula, the sample size is calculated to be 360, ensuring a 95% confidence level and a 5% margin of error. Lagos, as a major business hub, is chosen as the case study location. The reliability coefficient score of the survey is 0.90, indicating high reliability. Findings reveal that data analytics, forensic accounting techniques, and robust internal controls are effective in detecting fraudulent reporting, though challenges such as limited resources and evolving fraud tactics persist. The study recommends investing in advanced detection technologies and continuous training for accountants to stay ahead of emerging fraud schemes.
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