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Ezekiel Sevav

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Open access Oct 2026

Effect of Hexagon Fraud Model in Detecting Fraudulent Financial Reporting of Listed Consumer and Industrial Goods Companies in Nigeria

This study examined the effect of the Hexagon Fraud Model in detecting fraudulent financial reporting of listed consumer and industrial goods companies in Nigeria. Specifically, the study investigated the effect of opportunity (receivables), rationalisation (accruals), and ego (directors' remuneration) on fraudulent fi...

J. Iorun, Ezekiel Sevav, P. A. Angahar et al. · 0 citations

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