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Akinniyi Aderonke Funmilayo

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Review Open access Aug 2026

Consolidated Internal Control Systems, Regulatory Compliance and Financial Reporting Quality of Selected Deposit Money Banks in Nigeria

In Nigeria's banking sector, poor financial reporting is often linked with fraud, regulatory punishments, and poor internal control. This study assessed consolidated internal control systems: the five components of COSO (control environment, risk assessment, control activities, information and communication, and mon...

Akinniyi Aderonke Funmilayo, A. O. Ayodele · 0 citations

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