Factors Affecting Fraud Risk Control Activities of Chief Executives of Internal Audit Firms Listed on The Stock Exchange of Thailand

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Factors Affecting Fraud Risk Control Activities of Chief Executives of Internal Audit Firms Listed on The Stock Exchange of Thailand

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2 Ph.D., Master of accounting, Faculty of Accounting, Sripatum University

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Abstract

The objectives of this research isto study factors influencing and affecting fraud risk control activities of chief executives of the internal audit firms listed on the Stock Exchange of Thailand from 261 samples. Questionnaires were returned from 183 respondents or 70.11% out of 261 participants.

The statistics methods that were applied in this study were Multiple Correlation Analysis and Multiple Regression Analysis. (1) Factors affecting on fraud control activities were the organizational factor, the auditee’s understanding and acceptance factor, the auditor’s qualification, knowledge and expertise factor, and the attitude factor of internal audits of the auditor. (2) Factors affecting on fraud investigation activities and correction improvement were the auditor’s qualification, knowledge and expertise factor, and the attitude factor of internal audits of the auditor.Finally, (3) Factors that affected on fraud risk management monitoring activities were the organizational factor, and the auditor’s qualification, knowledge and expertise factor. The results received could be brought to develop more in term of the effectiveness of fraud risk control activities in the organization. However, this research is only the study of companies listed on the Stock Exchange of Thailand. Therefore, there still needs to be further studies in other different samples.

Keyword:

Internal audit, Risk control activities, Fraud

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°¥nµŠ¤¸œ´¥­Îµ‡´šµŠ­™·˜·š¸É¦³—´ 0.01 ×¥¤¸‡nµ­´¤ž¦³­·š›·Í­®­´¤¡´œ›r¦³®ªnµŠ 0.306 - 0.627 ‹µ„œ´Êœ‹¹ŠšÎµ„µ¦

ª·Á‡¦µ³®r‡ªµ¤™—™°¥Â¡®»‡¼– ¤¸¦µ¥¨³Á°¸¥——´Šš¸Éž¦µ„’Äœ˜µ¦µŠš¸É 2 —´Šœ¸ Ê

˜µ¦µŠ 2 „µ¦ª·Á‡¦µ³®r‡ªµ¤™—™°¥Â¡®»‡¼–­¤¤˜·“µœš¸É 1 ž´‹‹´¥š¸É¤¸°·š›·¡¨˜n°„·‹„¦¦¤‡ª‡»¤‡ªµ¤Á­¸É¥Š

—oµœ„µ¦š»‹¦·˜ Á¦ºÉ°Š„·‹„¦¦¤„µ¦‡ª‡»¤„µ¦š»‹¦·˜

Variable Standardized Coefficients Beta

t-value Sig.

1. ž´‹‹´¥—oµœ°Š‡r„¦

2. ž´‹‹´¥—oµœ„µ¦­œ´­œ»œ…°ŠŸ¼o¦·®µ¦Äœ°Š‡r„¦

3. ž´‹‹´¥—oµœ‡ªµ¤Á…oµÄ‹Â¨³„µ¦¥°¤¦´

…°ŠŸ¼o¦´˜¦ª‹

4. ž´‹‹´¥—oµœ‡»–­¤´˜·‡ªµ¤¦¼o ‡ªµ¤Á¸É¥ªµ

…°ŠŸ¼o˜¦ª‹­°

5. ž´‹‹´¥—oµœš´«œ‡˜·„µ¦˜¦ª‹­°£µ¥Äœ

…°ŠŸ¼o˜¦ª‹­°

0.274 0.084 -0.305 0.411 0.430

4.713 1.171 -4.338

6.201 7.127

0.000*

0.243 0.000*

0.000*

0.000*

®¤µ¥Á®˜»: n = 183 , R = Ř.575 , Adjusted R² = Ř.563 , SE _est = 0.427 , F = 47.805

* ¤¸œ´¥­Îµ‡´šµŠ­™·˜·š¸É¦³—´ 0.05

‹µ„˜µ¦µŠ 2 Ÿ¨„µ¦ª·Á‡¦µ³®r ¡ªnµ Adjusted R² ¤¸‡nµÁšnµ„´ Ř.ŝŞś ®¤µ¥™¹Š ˜´ªÂž¦š´ÊŠ®¤—œ´Êœ

­µ¤µ¦™°›·µ¥‡ªµ¤¤¸°·š›·¡¨˜n°„·‹„¦¦¤‡ª‡»¤‡ªµ¤Á­¸É¥Š—oµœ„µ¦š»‹¦·˜ Á¦ºÉ°Š„·‹„¦¦¤„µ¦‡ª‡»¤„µ¦š»‹¦·˜(CA)

¦o°¥¨³ 56.30 ­Îµ®¦´„µ¦š—­°­¤¤˜·“µœš¸É 1 ­µ¤µ¦™­¦»žŸ¨Å—oªnµ ž´‹‹´¥—oµœ°Š‡r„¦ (FC) ž´‹‹´¥—oµœ‡ªµ¤Á…oµÄ‹

¨³„µ¦¥°¤¦´…°ŠŸ¼o¦´˜¦ª‹ (FUA) ž´‹‹´¥—oµœ‡»–­¤´˜·‡ªµ¤¦¼o‡ªµ¤Á¸É¥ªµ…°ŠŸ¼o˜¦ª‹­° (FKE) ¨³ž´‹‹´¥

—oµœš´«œ‡˜·„µ¦˜¦ª‹­°£µ¥Äœ…°ŠŸ¼o˜¦ª‹­° (FAA) ŗo¦´„µ¦­œ´­œ»œšµŠ­™·˜·°¥nµŠ¤¸œ´¥­Îµ‡´š¸É¦³—´ 0.05

¥„Áªoœž´‹‹´¥—oµœ„µ¦­œ´­œ»œ…°ŠŸ¼o¦·®µ¦Äœ°Š‡r„¦ (FSC) Ťnŗo¦´„µ¦­œ´­œ»œšµŠ­™·˜·°¥nµŠ¤¸œ´¥­Îµ‡´š¸É¦³—´

Ř.Řŝ

­¤¤˜·“µœš¸É 2 ž´‹‹´¥—oµœ°Š‡r„¦ ž´‹‹´¥—oµœ„µ¦­œ´­œ»œ…°ŠŸ¼o¦·®µ¦Äœ°Š‡r„¦ ž´‹‹´¥—oµœ‡ªµ¤Á…oµÄ‹

¨³„µ¦¥°¤¦´…°ŠŸ¼o¦´˜¦ª‹ ž´‹‹´¥—oµœ‡»–­¤´˜·‡ªµ¤¦¼o‡ªµ¤Á¸É¥ªµ…°ŠŸ¼o˜¦ª‹­° ¨³ž´‹‹´¥—oµœš´«œ‡˜·

„µ¦˜¦ª‹­°£µ¥Äœ…°ŠŸ¼o˜¦ª‹­° ¤¸°·š›·¡¨˜n°„·‹„¦¦¤‡ª‡»¤‡ªµ¤Á­¸É¥Š—oµœ„µ¦š»‹¦·˜ Á¦ºÉ°Š„·‹„¦¦¤„µ¦­°­ªœ

„µ¦š»‹¦·˜Â¨³„µ¦Â„oŅž¦´ž¦»Š

•Ÿ‘˜Ÿ‘wŸ‘‹žÖ¢«“ÝwŸ‘}ž†wŸ‘™Ÿ•¡‰Ÿ“ž™Ÿ˜Ÿ‘zŸ

˜µ¦µŠ 3 „µ¦ª·Á‡¦µ³®r­®­´¤¡´œ›rž´‹‹´¥š¸É¤¸°·š›·¡¨˜n°„·‹„¦¦¤‡ª‡»¤‡ªµ¤Á­¸É¥Š—oµœ„µ¦š»‹¦·˜ Á¦ºÉ°Š„·‹„¦¦¤

„µ¦­°­ªœ„µ¦š»‹¦·˜Â¨³„µ¦Â„oŅž¦´ž¦»Š

˜´ªÂž¦ IC FC FSC FUA FKE FAA VIF

x

3.98 4.24 4.25 4.12 4.07 4.51

S.D. 0.63 0.73 0.67 0.60 0.60 0.46

IC ř 0.359** 0.551** 0.566** 0.795** 0.634**

FC 1 0.513** 0.365** 0.269** 0.364** 1.407

FSC 1 0.633** 0.545** 0.461** 2.123

FUA 1 0.607** 0.484** 2.055

FKE 1 0.500** 1.829

FAA 1 1.517

** ¤¸œ´¥­Îµ‡´šµŠ­™·˜·š¸É¦³—´ 0.01

‹µ„˜µ¦µŠš¸É 3 ž´‹‹´¥š¸É¤¸°·š›·¡¨˜n°„·‹„¦¦¤‡ª‡»¤‡ªµ¤Á­¸É¥Š—oµœ„µ¦š»‹¦·˜Â˜n¨³—oµœ¤¸‡ªµ¤­´¤¡´œ›r„´œ

‹¹ŠšÎµ„µ¦š—­° Multicollinearity ץčn‡nµ VIF ž¦µ„’ªnµ‡nµ VIF ¤¸‡nµ˜´ÊŠÂ˜n 1.407 – 2.123 Ž¹ÉŠ¤¸‡nµœo°¥„ªnµ 10 ­—Šªnµ¤¸‡ªµ¤­´¤¡´œ›r„´œÂ˜nŤn¤¸œ´¥­Îµ‡´

Á¤ºÉ°¡·‹µ¦–µ‡nµ­´¤ž¦³­·š›·Í­®­´¤¡´œ›r¦³®ªnµŠž´‹‹´¥š¸É­nŠŸ¨˜n°„·‹„¦¦¤‡ª‡»¤‡ªµ¤Á­¸É¥Š—oµœ„µ¦š»‹¦·˜

Ĝ˜n¨³—oµœ ¡ªnµ ¤¸‡ªµ¤­´¤¡´œ›r„´„·‹„¦¦¤‡ª‡»¤‡ªµ¤Á­¸É¥Š—oµœ„µ¦š»‹¦·˜ Á¦ºÉ°Š„µ¦­°­ªœ„µ¦š»‹¦·˜

¨³„µ¦Â„oŅž¦´ž¦»Š°¥nµŠ¤¸œ´¥­Îµ‡´šµŠ­™·˜·š¸É¦³—´ 0.01 ×¥¤¸‡nµ­´¤ž¦³­·š›·Í­®­´¤¡´œ›r¦³®ªnµŠ 0.359 - 0.795

‹µ„œ´Êœ‹¹ŠšÎµ„µ¦ª·Á‡¦µ³®r‡ªµ¤™—™°¥Â¡®»‡¼– ¤¸¦µ¥¨³Á°¸¥——´Šš¸Éž¦µ„’Äœ˜µ¦µŠš¸É 4 —´Šœ¸ Ê

˜µ¦µŠ 4 „µ¦ª·Á‡¦µ³®r‡ªµ¤™—™°¥Â¡®»‡¼–­¤¤˜·“µœš¸É 2 ž´‹‹´¥š¸É¤¸°·š›·¡¨˜n°„·‹„¦¦¤‡ª‡»¤‡ªµ¤Á­¸É¥Š

—oµœ„µ¦š»‹¦·˜ Á¦ºÉ°Š„µ¦­°­ªœ„µ¦š»‹¦·˜Â¨³„µ¦Â„oŅž¦´ž¦»Š

Variable Standardized Coefficients Beta

t-value Sig.

1. ž´‹‹´¥—oµœ°Š‡r„¦

2. ž´‹‹´¥—oµœ„µ¦­œ´­œ»œ…°ŠŸ¼o¦·®µ¦Äœ°Š‡r„¦

3. ž´‹‹´¥—oµœ‡ªµ¤Á…oµÄ‹Â¨³„µ¦¥°¤¦´

…°ŠŸ¼o¦´˜¦ª‹

4. ž´‹‹´¥—oµœ‡»–­¤´˜·‡ªµ¤¦¼o ‡ªµ¤Á¸É¥ªµ

…°ŠŸ¼o˜¦ª‹­°

5. ž´‹‹´¥—oµœš´«œ‡˜·„µ¦˜¦ª‹­°£µ¥Äœ

…°ŠŸ¼o˜¦ª‹­°

0.063 0.057 0.005 0.604 0.280

1.328 0.98 0.079 11.124

5.665

0.186 0.328 0.937 0.000*

0.000*

®¤µ¥Á®˜»: n = 183 , R = Ř.715 , Adjusted R² = Ř.707 , SE _est = 0.342 , F = 88.689

* ¤¸œ´¥­Îµ‡´šµŠ­™·˜·š¸É¦³—´ 0.05

Œq}}ž‰¢²˜h|ړ‡h›w¡}w‘‘z•‹z¤z•Ÿª˜¢²|†iŸÙwŸ‘‰¤}‘¡‡x›|Ú¥i‹‘¡™Ÿ‘|ŸÙ‡‘•}˜›‹ŽŸ­Ù‹‘¡—ž‰}†‰Ýª‹¢ÙŠÙžÙžÙ‰ÐŽž‰‘•¡‘¡¬Žz¡Ù«“ÝzØÝ

•Ÿ‘˜Ÿ‘wŸ‘‹žÖ¢«“ÝwŸ‘}ž†wŸ‘™Ÿ•¡‰Ÿ“ž™Ÿ˜Ÿ‘zŸ

Œ`‰¢²~‹ž‹‰¢²wzw

‹µ„˜µ¦µŠš¸É 4 Ÿ¨„µ¦ª·Á‡¦µ³®r ¡ªnµ Adjusted R² ¤¸‡nµÁšnµ„´ 0.707 ®¤µ¥™¹Š ˜´ªÂž¦š´ÊŠ®¤—œ´Êœ

­µ¤µ¦™°›·µ¥‡ªµ¤¤¸°·š›·¡¨˜n°„·‹„¦¦¤‡ª‡»¤‡ªµ¤Á­¸É¥Š—oµœ„µ¦š»‹¦·˜ Á¦ºÉ°Š„·‹„¦¦¤„µ¦­°­ªœ„µ¦š»‹¦·˜

¨³„µ¦Â„oŅž¦´ž¦»Š (IC) ¦o°¥¨³ 70.70 ­Îµ®¦´„µ¦š—­°­¤¤˜·“µœš¸É 2 ­µ¤µ¦™­¦»žŸ¨Å—oªnµ ž´‹‹´¥—oµœ

‡»–­¤´˜·‡ªµ¤¦¼o ‡ªµ¤Á¸É¥ªµ…°ŠŸ¼o˜¦ª‹­° (FKE) ¨³ž´‹‹´¥—oµœš´«œ‡˜·„µ¦˜¦ª‹­°£µ¥Äœ…°ŠŸ¼o˜¦ª‹­°

(FAA) ŗo¦´„µ¦­œ´­œ»œšµŠ­™·˜·°¥nµŠ¤¸œ´¥­Îµ‡´š¸É¦³—´ 0.05 ¥„Áªoœ ž´‹‹´¥—oµœ°Š‡r„¦ (FC)

ž´‹‹´¥—oµœ„µ¦­œ´­œ»œ…°ŠŸ¼o¦·®µ¦Äœ°Š‡r„¦ (FSC) ¨³ž´‹‹´¥—oµœ‡ªµ¤Á…oµÄ‹Â¨³„µ¦¥°¤¦´…°ŠŸ¼o¦´˜¦ª‹ (FUA) Ťnŗo¦´„µ¦­œ´­œ»œšµŠ­™·˜·°¥nµŠ¤¸œ´¥­Îµ‡´š¸É¦³—´ 0.05

­¤¤˜·“µœš¸É 3 ž´‹‹´¥—oµœ°Š‡r„¦ ž´‹‹´¥—oµœ„µ¦­œ´­œ»œ…°ŠŸ¼o¦·®µ¦Äœ°Š‡r„¦ ž´‹‹´¥—oµœ‡ªµ¤Á…oµÄ‹

¨³„µ¦¥°¤¦´…°ŠŸ¼o¦´˜¦ª‹ ž´‹‹´¥—oµœ‡»–­¤´˜·‡ªµ¤¦¼o‡ªµ¤Á¸É¥ªµ…°ŠŸ¼o˜¦ª‹­° ¨³ž´‹‹´¥—oµœš´«œ‡˜·

„µ¦˜¦ª‹­°£µ¥Äœ…°ŠŸ¼o˜¦ª‹­° ¤¸°·š›·¡¨˜n°„·‹„¦¦¤‡ª‡»¤‡ªµ¤Á­¸É¥Š—oµœ„µ¦š»‹¦·˜ Á¦ºÉ°Š„·‹„¦¦¤˜¦ª‹˜·—˜µ¤

„µ¦¦·®µ¦‡ªµ¤Á­¸É¥Š—oµœ„µ¦š»‹¦·˜

˜µ¦µŠš¸É 5 „µ¦ª·Á‡¦µ³®r­®­´¤¡´œ›rž´‹‹´¥š¸É¤¸°·š›·¡¨˜n°„·‹„¦¦¤‡ª‡»¤‡ªµ¤Á­¸É¥Š—oµœ„µ¦š»‹¦·˜ Á¦ºÉ°Š„·‹„¦¦¤˜¦ª‹

˜·—˜µ¤„µ¦¦·®µ¦‡ªµ¤Á­¸É¥Š—oµœ„µ¦š»‹¦·˜

˜´ªÂž¦ MM FC FSC FUA FKE FAA VIF

x

3.96 4.24 4.25 4.12 4.07 4.51

S.D. 0.62 0.73 0.67 0.60 0.60 0.46 MM 1 0.454** 0.538** 0.498** 0.639** 0.443**

FC 1 0.513** 0.365** 0.269** 0.364** 1.407

FSC 1 0.633** 0.545** 0.461** 2.123

FUA 1 0.607** 0.484** 2.055

FKE 1 0.500** 1.829

FAA 1 1.517

** ¤¸œ´¥­Îµ‡´šµŠ­™·˜·š¸É¦³—´ 0.01

‹µ„˜µ¦µŠš¸É 5 ž´‹‹´¥š¸É¤¸°·š›·¡¨˜n°„·‹„¦¦¤‡ª‡»¤‡ªµ¤Á­¸É¥Š—oµœ„µ¦š»‹¦·˜Â˜n¨³—oµœ¤¸‡ªµ¤­´¤¡´œ›r„´œ

‹¹ŠšÎµ„µ¦š—­° Multicollinearity ץčn‡nµ VIF ž¦µ„’ªnµ‡nµ VIF ¤¸‡nµ˜´ÊŠÂ˜n 1.407 – 2.123 Ž¹ÉŠ¤¸‡nµœo°¥„ªnµ 10 ­—Šªnµ¤¸‡ªµ¤­´¤¡´œ›r„´œÂ˜nŤn¤¸œ´¥­Îµ‡´

Á¤ºÉ°¡·‹µ¦–µ‡nµ­´¤ž¦³­·š›·Í­®­´¤¡´œ›r¦³®ªnµŠž´‹‹´¥š¸É­nŠŸ¨˜n°„·‹„¦¦¤‡ª‡»¤‡ªµ¤Á­¸É¥Š—oµœ„µ¦š»‹¦·˜

Ĝ˜n¨³—oµœ ¡ªnµ ¤¸‡ªµ¤­´¤¡´œ›r„´„·‹„¦¦¤‡ª‡»¤‡ªµ¤Á­¸É¥Š—oµœ„µ¦š»‹¦·˜ Á¦ºÉ°Š„·‹„¦¦¤˜¦ª‹˜·—˜µ¤„µ¦¦·®µ¦

‡ªµ¤Á­¸É¥Š—oµœ„µ¦š»‹¦·˜°¥nµŠ¤¸œ´¥­Îµ‡´šµŠ­™·˜·š¸É¦³—´ 0.01 ×¥¤¸‡nµ­´¤ž¦³­·š›·Í­®­´¤¡´œ›r¦³®ªnµŠ 0.443 - 0.639 ‹µ„œ´Êœ‹¹ŠšÎµ„µ¦ª·Á‡¦µ³®r‡ªµ¤™—™°¥Â¡®»‡¼– ¤¸¦µ¥¨³Á°¸¥——´Šš¸Éž¦µ„’Äœ˜µ¦µŠš¸É 6 —´Šœ¸ Ê

•Ÿ‘˜Ÿ‘wŸ‘‹žÖ¢«“ÝwŸ‘}ž†wŸ‘™Ÿ•¡‰Ÿ“ž™Ÿ˜Ÿ‘zŸ

˜µ¦µŠ 6 „µ¦ª·Á‡¦µ³®r‡ªµ¤™—™°¥Â¡®»‡¼–­¤¤˜·“µœš¸É 3 ž´‹‹´¥š¸É¤¸°·š›·¡¨˜n°„·‹„¦¦¤‡ª‡»¤‡ªµ¤Á­¸É¥Š

—oµœ„µ¦š»‹¦·˜ Á¦ºÉ°Š„·‹„¦¦¤˜¦ª‹˜·—˜µ¤„µ¦¦·®µ¦‡ªµ¤Á­¸É¥Š—oµœ„µ¦š»‹¦·˜

Variable Standardized Coefficients Beta

t-value Sig.

1. ž´‹‹´¥—oµœ°Š‡r„¦

2. ž´‹‹´¥—oµœ„µ¦­œ´­œ»œ…°ŠŸ¼o¦·®µ¦Äœ°Š‡r„¦

3. ž´‹‹´¥—oµœ‡ªµ¤Á…oµÄ‹Â¨³„µ¦¥°¤¦´

…°ŠŸ¼o¦´˜¦ª‹

4. ž´‹‹´¥—oµœ‡»–­¤´˜·‡ªµ¤¦¼o ‡ªµ¤Á¸É¥ªµ

…°ŠŸ¼o˜¦ª‹­°

5. ž´‹‹´¥—oµœš´«œ‡˜·„µ¦˜¦ª‹­°£µ¥Äœ

…°ŠŸ¼o˜¦ª‹­°

0.237 0.122 0.023 0.467 0.056

3.790 1.583 0.310 6.549 0.062

0.000*

0.115 0.757 0.000*

0.390

®¤µ¥Á®˜»: n = 183 , R = Ř.508 , Adjusted R² = Ř.494, SE _est = 0.443 , F = 36.555

* ¤¸œ´¥­Îµ‡´šµŠ­™·˜·š¸É¦³—´ 0.05

‹µ„˜µ¦µŠš¸É 6 Ÿ¨„µ¦ª·Á‡¦µ³®r ¡ªnµ Adjusted R² ¤¸‡nµÁšnµ„´ 0.494 ®¤µ¥™¹Š ˜´ªÂž¦š´ÊŠ®¤—œ´Êœ

­µ¤µ¦™°›·µ¥‡ªµ¤¤¸°·š›·¡¨˜n°„·‹„¦¦¤‡ª‡»¤‡ªµ¤Á­¸É¥Š—oµœ„µ¦š»‹¦·˜ Á¦ºÉ°Š„·‹„¦¦¤˜¦ª‹˜·—˜µ¤„µ¦¦·®µ¦

‡ªµ¤Á­¸É¥Š—oµœ„µ¦š»‹¦·˜ (MM) ¦o°¥¨³ 49.40 ­Îµ®¦´„µ¦š—­°­¤¤˜·“µœš¸É 3 ­µ¤µ¦™­¦»žŸ¨Å—oªnµ ž´‹‹´¥—oµœ

°Š‡r„¦ (FC) ¨³ž´‹‹´¥—oµœ‡»–­¤´˜·‡ªµ¤¦¼o‡ªµ¤Á¸É¥ªµ…°ŠŸ¼o˜¦ª‹­° (FKE) ŗo¦´„µ¦­œ´­œ»œšµŠ­™·˜·

°¥nµŠ¤¸œ´¥­Îµ‡´š¸É¦³—´ 0.05 ¥„Áªoœ ž´‹‹´¥—oµœ„µ¦­œ´­œ»œ…°ŠŸ¼o¦·®µ¦Äœ°Š‡r„¦ (FSC) ž´‹‹´¥—oµœ‡ªµ¤Á…oµÄ‹

¨³„µ¦¥°¤¦´…°ŠŸ¼o¦´˜¦ª‹ (FUA) ¨³ž´‹‹´¥—oµœš´«œ‡˜·„µ¦˜¦ª‹­°£µ¥Äœ…°ŠŸ¼o˜¦ª‹­° (FAA) Ťnŗo¦´„µ¦

­œ´­œ»œšµŠ­™·˜·°¥nµŠ¤¸œ´¥­Îµ‡´š¸É¦³—´ 0.05

5. °£·ž¦µ¥Ÿ¨

„µ¦«¹„¬µ Á¦ºÉ°Š ž´‹‹´¥š¸É­nŠŸ¨˜n°„·‹„¦¦¤‡ª‡»¤‡ªµ¤Á­¸É¥Š—oµœ„µ¦š»‹¦·˜…°ŠŸ¼o¦·®µ¦Šµœ˜¦ª‹­°

£µ¥Äœ¦·¬´š‹—š³Á¸¥œÄœ˜¨µ—®¨´„š¦´¡¥r®nŠž¦³Áš«Åš¥ ­µ¤µ¦™°£·ž¦µ¥Ÿ¨Å—o—´Šœ¸ Ê

5.1 ž´‹‹´¥—oµœ°Š‡r„¦ ‹µ„Ÿ¨„µ¦«¹„¬µ¡ªnµ ž´‹‹´¥—oµœ°Š‡r„¦ ¤¸°·š›·Ÿ¨˜n°„·‹„¦¦¤‡ª‡»¤‡ªµ¤Á­¸É¥Š

—oµœ„µ¦š»‹¦·˜ Á¦ºÉ°Š„·‹„¦¦¤„µ¦‡ª‡»¤„µ¦š»‹¦·˜ ¨³Á¦ºÉ°Š„·‹„¦¦¤˜¦ª‹˜·—˜µ¤„·‹„¦¦¤‡ª‡»¤‡ªµ¤Á­¸É¥Š

—oµœ„µ¦š»‹¦·˜ ŗo­°—‡¨o°Š„´„µ¦«¹„¬µ…°Š ž¦·µ˜· ¦´Š­·¤µ°¦»– (ŚŝŝŞ) ¡ªnµ ž´‹‹´¥„µ¦—εÁœ·œŠµœ˜¦ª‹­°

£µ¥Äœš¸É¤¸‡ªµ¤­´¤¡´œ›r„´ž¦³­·š›·Ÿ¨„µ¦˜¦ª‹­°£µ¥Äœ…°Šœµ¥š®µ¦˜¦ª‹­°£µ¥Äœ ‡º°ž´‹‹´¥—oµœœÃ¥µ¥

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Kummer, T., Singh, K., & Best, P. (2015). 7KHHIIHFWLYHQHVVRIIUDXGGHWHFWLRQLQVWUXPHQWVLQQRW-IRU-SURILW RUJDQL]DWLRQV. Department of Accounting, Finance and Economics, Griffith University.

Omonyemen, I. (2017). ,QWHUQDOFRQWURODVWKHEDVLVIRUSUHYHQWLRQGHWHFWLRQDQGHUDGLFDWLRQRIIUDXGVLQ EDQNVLQQLJHULD. International Journal of Economics, Commerce and Management. Igbinedion University.