ABSTRACT
This study examines the challenges of bank fraud and commercial bank performance in Nigeria 1991-2016. The core macro-economic variables used for the study are Earnings before Tax of commercial banks in Nigeria, Expected Losses from insecurity and Fraud cases, Number of Fraud Cases, Number of staff involved in fraud cases and Volume (amount) involved in fraud cases. OLS multiple regressions is employed to examine the challenges of bank fraud and commercial bank performance in Nigeria. The study reveals that Earning before tax of commercial banks in Nigeria, Expected losses from insecurity and fraud cases, number of fraud cases and number of staff involved in fraud cases and volume (amount) involved in fraud cases are all negatively related to bank fraud and commercial bank. Therefore, it is recommended that members of staff /or their guarantors should be made to deposit a specific substantial amount to serve as a check on the conduct of the staff, so that, in case he/she is involved in fraud the job and the deposited money would be lost by the affected staff and board of directors should be knowledgeable in accounting and banking and must have stakes in the bank.
TABLE OF CONTENTS
Title page i
Integrity Attestation ii
Certification iii
Dedication iv
Acknowledgement v
Abstract vi
Table of contents vii
CHAPTER ONE: INTRODUCTION
Background to the study 1
Statement of Problem 4
Objectives of the Study 5
Research Questions 6
Research Hypotheses 7
Significance of the Study 7
Scope of the Study 8
Organization of the Study 8
CHAPTER TWO: LITERATURE REVIEW
2.1. Introduction 9
2.2. Conceptual Review 9
2.3. Theoretical Review 25
2.4. Empirical Review 30
CHAPTER THREE: RESEARCH METHODOLOGY
Introduction 37
Research Design 37
Model Specification 37
Data Source and Definition 38
Evaluation based on A Priori Expectation 39
Techniques of Estimation 40
Source of Data 44
CHAPTER FOUR: DATA ANALYSIS AND INTERPRETATION OF RESULT
4.1. Introduction 45
4.2. Re-Statement of Research Model 45
4.3. Preliminary Analysis 46
4.4. Discussion of the Findings 57
CHAPTER FIVE: SUMMARY, CONCLUSION AND RECOMMENDATIONS
5.1. Introduction 58
5.2. Summary of Findings 58
5.3. Conclusions 62
5.4. Recommendations 63
References 64
Appendix 67
