The Relationship Between Forensic Accountants’ Skepticism and Audit Expectation Gap Among Nigerian Money Deposit Banks
Journal of Finance and Accounting
Volume 4, Issue 1, January 2016, Pages: 9-17
Received: Jan. 16, 2016; Accepted: Jan. 28, 2016; Published: Feb. 24, 2016
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Odelabu Adedire Temitope, Department of Economics, Accounting and Finance, Jomo Kenyatta University of Agriculture and Technology, Juja, Nairobi, Kenya
Tabitha Nasieku, Department of Economics, Accounting and Finance, Jomo Kenyatta University of Agriculture and Technology, Juja, Nairobi, Kenya
Willy Muturi, Department of Economics, Accounting and Finance, Jomo Kenyatta University of Agriculture and Technology, Juja, Nairobi, Kenya
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This paper examines how forensic Accountant's skepticism can narrow audit expectation gap among Nigeria Money Deposit Banks. The specific objectives of the study were to determine the relationship between forensic Accountants' investigation tenure and lack of time budget pressure by forensic Accountant among Nigeria Money Deposit Bank. Two hypotheses were formulated and tested. A survey design was used to gather the information needed to achieve the objectives. A census was carried out in twenty one Nigeria Money Deposit Banks which had operating licenses from the Central bank of Nigeria. Open ended and closed ended questionnaires were used to collect the data. The findings of the study revealed that there was a strong negative linear relationship between the independent variables and dependent variable. Based on the findings, it was recommended that there is need to establish and structure necessary legal framework for forensic accounting and investigation and legislate forensic audit as in the case of financial audit legislated.
Forensic Accountant's Responsibility, Audit Expectation Gap, Money Deposit Banks, Time Budget Pressure, Investigating Tenure
To cite this article
Odelabu Adedire Temitope, Tabitha Nasieku, Willy Muturi, The Relationship Between Forensic Accountants’ Skepticism and Audit Expectation Gap Among Nigerian Money Deposit Banks, Journal of Finance and Accounting. Vol. 4, No. 1, 2016, pp. 9-17. doi: 10.11648/j.jfa.20160401.12
Copyright © 2016 Authors retain the copyright of this article.
This article is an open access article distributed under the Creative Commons Attribution License ( which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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