JOURNAL OF ACCOUNTING AND BUSINESS

This study examined the impact of macroeconomic volatility on banks performance in Nigeria using quarterly data from the year 1999 to 202 using the Auto-Regressive Conditional Heteroscedasticity (ARCH) Model. Relevant descriptive and econometrics analyses were employed. The result revealed that the macroeconomy, interest rate, exchange rate, bank performance in Nigeria all have moderate volatility within the period under consideration. The macroeconomy, interest rate, exchange rate, have all have positive significant impact on bank performance in Nigeria. The study concluded that bank performance will only be stable after 2 quarters volatility in the macroeconomy, interest rate and exchange rate. The study recommended that for sustainable improvement in the performance of deposit money banks to be achieved, government should embark on policies that would increase productivity in the the macroeconomic of Nigeria. Furthermore, an optimum interest and exchange rates policies should constantly be engendered by the monetary authority in Nigeria for deposit money banks improved performance.

The pervasive issue of financial statement manipulation in the twenty-first century, as exemplified by well-documented cases has engendered substantive inquiries into the indispensability and efficacy of auditors in upholding transparency and pre-empting fraudulent practices. Nigeria is faced with an alarming and high prevalence of fraudulent activities and as a result many crimes reported remain inadequately investigated which has prompted questions about the underlying causes. As a result, the study investigated the effect between Forensic Accounting Technique, Corporate Governance and Economic Crimes in Deposit Money Banks in Nigeria. The study adopted a survey research design. The study population was the 685 employees in the operation, finance, accounting and audit departments of 16 DMBs – using stratified sampling technique – out of the 32 licenced DMBs in Nigeria. The Taro Yamane sample size was employed in selecting the 253 respondents for the study. The study used primary data via a well-structured five-Likert scale dimension. Findings revealed that forensic accounting techniques and corporate governance have effect on Misappropriation of assets (Adj R2 = 0.519, F(9, 223) = 28.79, p < 0.05). The study concluded that forensic accounting techniques and corporate governance had impact on economic crimes in the DMBs in Nigeria. The study recommended that banks should prioritize continuous training and development programs to enhance the expertise of their staff in forensic accounting methodologies which will foster a deep understanding of investigative techniques and effectively contribute to the mitigation of asset misappropriation risks.

The pervasive issue of financial statement manipulation in the twenty-first century, as exemplified by well-documented cases has engendered substantive inquiries into the indispensability and efficacy of auditors in upholding transparency and pre-empting fraudulent practices. Nigeria is faced with an alarming and high prevalence of fraudulent activities and as a result many crimes reported remain inadequately investigated which has prompted questions about the underlying causes. As a result, the study investigated the effect between Forensic Accounting Technique, Corporate Governance and Economic Crimes in Deposit Money Banks in Nigeria. The study adopted a survey research design. The study population was the 685 employees in the operation, finance, accounting and audit departments of 16 DMBs – using stratified sampling technique – out of the 32 licenced DMBs in Nigeria. The Taro Yamane sample size was employed in selecting the 253 respondents for the study. The study used primary data via a well-structured five-Likert scale dimension. Findings revealed that forensic accounting techniques and corporate governance have effect on Misappropriation of assets (Adj R2 = 0.519, F(9, 223) = 28.79, p < 0.05). The study concluded that forensic accounting techniques and corporate governance had impact on economic crimes in the DMBs in Nigeria. The study recommended that banks should prioritize continuous training and development programs to enhance the expertise of their staff in forensic accounting methodologies which will foster a deep understanding of investigative techniques and effectively contribute to the mitigation of asset misappropriation risks.