ETHICS OF TAX EVASION; PERCEPTUAL EVIDENCE FROM NIGERIA (A CASE STUDY OF SOME SELECTED LOCAL GOVERNMENT AREA IN AKWA IBOM STATE)
Title page i
Certification ii
Dedication iii
Acknowledgments iv
Abstract v
Table of contents vi
1.0 Introduction 1
1.1 Background of the study 2
1.2 Statement of the problem 4
1.3 Statement of the objectives 5
1.4 Research question 5
1.5 Research hypotheses 6
1.6 Significance of the study 7
1.7 Scope of the study 8
1.8 Limitations of the study 8
1.9 Definitions of terms 9
2.0 Introduction 10
2.1 Academic review 10
2.2 Fraud deterrence and detection 12
2.3 Elements of fraud 13
2.4 Types of fraud 14
2.5 Fraud theories 15
2.6 Antidotes to fraud 16
2.7 Fraud risk management 19
2.8 The fraud teams 23
2.9 Forensic auditing 25
2.10 Application of forensic audit 26
2.11 Investigative audits 29
2.12 Automated forensic tools 33
2.13 The significant of automated tools 40
2.14 Differences between forensic and financial audit 41
2.15 Advantages of forensic auditing to fraud control 42
2.16 Disadvantages 43
2.17 References 44
3.0 Introduction 47
3.1 Research design 47
3.2 Sources of data collection 48
3.3 Area of the study 48
3.4 population of the study 49
3.5 Determination of sample size 49
3.6 Reliability test 50
3.7 Validity test 51
3.8 Method of data analysis 51
3.9 References 52
IMPLEMENTATION
4.1 Presentation of data 53
4.2 Test of hypotheses 67
4.3 References 81
RECOMMENDATION
5.1 Summary of findings 82
5.2 Conclusion 82
5.3 Recommendation 84
5.4 References 85
Appendix 1 86
Appendix 11 87
Bibliography