Archive:: International Journal of Accounting, Finance and Risk Management:: Science Publishing Group

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

DOI: 10.11648/j.ijafrm.20210603.11

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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

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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

DOI: 10.11648/j.ijafrm.20210603.12

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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

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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

DOI: 10.11648/j.ijafrm.20210603.13

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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

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