International Journal of Accounting, Finance and Risk Management

Volume 6, Issue 3, September 2021

  • The Role of Forensic Audit on Management Frauds in Nigerian Deposit Money Banks

    Olofinlade Samuel Oluwapelumi

    Issue: Volume 6, Issue 3, September 2021
    Pages: 69-75
    Received: 22 June 2021
    Accepted: 8 July 2021
    Published: 29 July 2021
    Abstract: This study investigates the role of forensic audit on management frauds in Nigerian deposit money banks’. Specifically, the paper examines the nexus that exists between forensic audit/accounting mechanisms on prevention of management frauds in Nigeria deposit money banks. The data for this paper were obtained from secondary source which were gather... Show More
  • Determinants of Credit Default of Micro Finance Institution Borrowers: The Case of Hawassa City, Sidama Region, Ethiopia

    Kassahun Bekele Tegene

    Issue: Volume 6, Issue 3, September 2021
    Pages: 76-84
    Received: 15 July 2021
    Accepted: 23 July 2021
    Published: 2 August 2021
    Abstract: The study examined the determinants of credit default by Micro Finance Institution borrowers the case Hawassa city. The researcher used a quantitative research approach with an explanatory research design to establish the effect of the independent variables on the dependent variable. The primary data were collected from 360 sampled borrowers of Mic... Show More
  • Development Finance Strategies, Agricultural Growth and Poverty Reduction in Emerging Economies: Evidence from Nigeria

    Edward Ogbonnia Eleje, Eze Okechukwu Agha, Abel Haruna Habila

    Issue: Volume 6, Issue 3, September 2021
    Pages: 85-93
    Received: 1 December 2020
    Accepted: 27 July 2021
    Published: 6 August 2021
    Abstract: Development finance issues have appeared very topical in extant literatures and notable political cum socioeconomic discussions in recent time due basically to its desideratum and criticality to aggregate development of emerging economies. This article investigated development finance strategies and their effects on agriculture and poverty reductio... Show More