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Research Article
Vol. 13, Issue 1
Effect of Pressure Fraud Risk Factor on Fraudulent Financial Reporting of Listed Consumer Good Firms in Nigeria
Despite regulatory reforms, fraudulent financial reporting (FFR) persists among Nigerian listed firms, and the pressure drivers of this misconduct remain inconsistently understood, particularly the role of executives' personal financial needs or circumstances. This study examines the effect of four pressure fraud risk factors; financial stability, ...