Forensic accounting: A moderator to fraud risk factors in the Nigerian deposit money banks
Abstract Key words forensic accounting DMBs pressure opportunity rationalization The primary role of the forensic accountant/examiners is the depending fraudulent litigations before a competent court of jurisdictions. In addition the forensic accounting index sore (FAIS)if followed strictly will of no doubt prevent financial malpractices in the Deposit Money Banks (DMBs) listed in Nigeria. The main objective of this study is to investigate the moderating role of forensic accounti...