MODERATING EFFECT OF PROFESSIONAL ETHICS ON ATTITUDE REQUIREMENT OF ACCOUNTANTS AND FRAUD RISK ASSESSMENT IN NIGERIAN PUBLIC SECOR

International Journal of Accounting Finance and Social Science Research 2026 Open access

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Authors: AGNES IBENRE NYOR, Samuel Eniola Agbi, Samuel Gambo Joshua, Mohammed Nma Ahmed, Lateef Olumide Mustapha
DOI: 10.63452/ijafssr.2026.4104
Cited by: 0

Abstract

Fraud in the public sector remains a difficult challenge in Nigeria, where the misappropriation of public funds and financial malpractices undermine trust in government institutions and slow socioeconomic progress. Effective fraud risk assessment (FRA) is essential for curbing these malpractices, as it ensures that the mechanisms designed to detect, prevent, and respond to fraud are robust and responsive. Central to FRA is the performance of professional accountants, whose attitudes, and ethical orientations can influence how fraud risks are identified, assessed, and managed.

Fields of Study & Subjects

Accounting and Financial Management Ethics in Business and Education Corporate Governance and Financial Management

Publication details

Journal / source
International Journal of Accounting Finance and Social Science Research
Volume
04
Issue
01
Pages
38–59
Publication date
1 January 2026
Language
EN