EFFECT OF BOARD CHARACTERISTICS ON FINANCIAL STATEMENT FRAUD LIKELIHOOD OF QUOTED FOOD AND BEVERAGE FIRMS IN NIGERIA

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dc.contributor.authorShuru, Mohammed Kabiru
dc.date.accessioned2023-12-14T09:22:31Z
dc.date.available2023-12-14T09:22:31Z
dc.date.issued2021-06-06
dc.description.abstractThe study examines the effect of board characteristics on the financial fraud likelihood of food and beverage companies in Nigeria. The scope of the study covers four board characteristics, namely: size remuneration, independence and gender diversity. The Beneish M-score is used as the measure of fraud likelihood. The sample of the study comprises 19 food and beverage companies, listed in the Nigerian Stock Exchange (NSE). The findings show that an increase in board size reduces the likelihood of financial statements fraud, though this is not significantly. An increase in board independence reduces the likelihood of financial statements fraud significantly. An increase in the number of females on the board increases the likelihood of financial fraud but this is not significant and finally, an increase in board 1 remuneration increases the likelihood of financial statements fraud but this is also not significant. Board independence is the only component that has significant effect on the likelihood of financial statement fraud.The study recommends that corporate boards should include outside directors and represent a diversity of stakeholder interests. The gender mix should be appraised based on member’s credential and not by mere female affirmation.Board remuneration should be determined within the context of sound corporate governance to i prevent fraudulent practices.en_US
dc.identifier.citationA DISSERTATION SUBMITTED TO THE SCHOOL OF POSTGRADUATE STUDIES, NASARAWA STATE UNIVERSITY KEFFI, IN PARTIAL FULFILMENT OF THE REQUIREMENTS FOR THE AWARD OF DEGREE OF MASTER OF SCIENCE (MSC.) IN FORENSIC ACCOUNTING AND AUDITINGen_US
dc.identifier.urihttps://keffi.nsuk.edu.ng/handle/20.500.14448/7353
dc.language.isoenen_US
dc.publisherINSTITUTE OF GOVERNANCE AND DEVELOPMENT STUDIES NASARA WA STATE UNIVERSITY, KEFFIen_US
dc.titleEFFECT OF BOARD CHARACTERISTICS ON FINANCIAL STATEMENT FRAUD LIKELIHOOD OF QUOTED FOOD AND BEVERAGE FIRMS IN NIGERIAen_US
dc.typeThesisen_US

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