{"id":8027,"date":"2024-07-12T15:43:59","date_gmt":"2024-07-12T15:43:59","guid":{"rendered":"https:\/\/seybold-report.com\/?page_id=8027"},"modified":"2024-07-12T17:22:20","modified_gmt":"2024-07-12T17:22:20","slug":"ivungu-john-ayoor","status":"publish","type":"page","link":"https:\/\/seybold-report.com\/index.php\/ivungu-john-ayoor\/","title":{"rendered":"Ivungu John Ayoor"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"8027\" class=\"elementor elementor-8027\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-cc9bd93 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"cc9bd93\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1d73a49\" data-id=\"1d73a49\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-480d3a1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"480d3a1\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-36a9e74\" data-id=\"36a9e74\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-db80154 elementor-widget elementor-widget-text-editor\" data-id=\"db80154\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.18.0 - 20-12-2023 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#69727d;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#69727d;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<h5><strong>TITLE:\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/strong><\/h5><p><a href=\"https:\/\/seybold-report.com\/\"><strong>PRESSURE AND FRAUDULENT FINANCIAL REPORTS OF LISTED INDUSTRIAL GOODS FIRMS IN NIGERIA<\/strong><\/a><\/p><p><strong>AUTHORS:\u00a0 \u00a0 \u00a0<\/strong><\/p><p><strong>Suswam Bibian Mwuese, <\/strong><strong>Prof. Ofili Ugwudioha, <\/strong><strong>Ivungu John Ayoor<\/strong><\/p><p><strong>DOI<\/strong>:\u00a0 <a href=\"https:\/\/doi-ojs.org\/10-5110-77-1704\/\">10.5110\/77. 1704\u00a0 \u00a0<\/a> \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<strong>Page:\u00a0 \u00a057-69<\/strong>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0<strong>\u00a0Vol:<\/strong> 19\u00a0 \u00a0 <strong>Issue:<\/strong> 07\u00a0 <strong>Year:<\/strong> 2024<\/p><p><img decoding=\"async\" class=\"alignnone wp-image-3235\" src=\"https:\/\/seybold-report.com\/wp-content\/uploads\/2023\/10\/creative-commons-cc-character-785334-300x300.png\" alt=\"creative commons, cc, character-785334.jpg\" width=\"26\" height=\"26\" srcset=\"https:\/\/seybold-report.com\/wp-content\/uploads\/2023\/10\/creative-commons-cc-character-785334-300x300.png 300w, https:\/\/seybold-report.com\/wp-content\/uploads\/2023\/10\/creative-commons-cc-character-785334-1022x1024.png 1022w, https:\/\/seybold-report.com\/wp-content\/uploads\/2023\/10\/creative-commons-cc-character-785334-150x150.png 150w, https:\/\/seybold-report.com\/wp-content\/uploads\/2023\/10\/creative-commons-cc-character-785334-768x769.png 768w, https:\/\/seybold-report.com\/wp-content\/uploads\/2023\/10\/creative-commons-cc-character-785334.png 1278w\" sizes=\"(max-width: 26px) 100vw, 26px\" \/>\u00a0 \u00a0<img decoding=\"async\" class=\"alignnone size-medium wp-image-1242\" src=\"https:\/\/seybold-report.com\/wp-content\/uploads\/2023\/06\/kjk-e1687889230616-300x14.png\" alt=\"\" width=\"300\" height=\"14\" srcset=\"https:\/\/seybold-report.com\/wp-content\/uploads\/2023\/06\/kjk-e1687889230616-300x14.png 300w, https:\/\/seybold-report.com\/wp-content\/uploads\/2023\/06\/kjk-e1687889230616-768x36.png 768w, https:\/\/seybold-report.com\/wp-content\/uploads\/2023\/06\/kjk-e1687889230616.png 900w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/p><p><strong>ABSTRACT<\/strong><\/p><p>Fraudulent financial reporting poses a significant threat to the integrity of the trust of stakeholders in businesses and the fraud triangle highlights key elements that contributes to the occurrence of fraud in a firm. This study examined the effect of pressure on fraudulent financial reports of listed industrial firms in Nigerian from 2012 to 2022. The independent variable is pressure proxied as financial stability, leverage and financial targets) while the dependent variable fraudulent financial report is proxied as discretionary accruals. A sample of 10 industrial firms were drawn from a population of 13 firms. Secondary data was obtained from the audited annual reports of the selected industrial goods firms in Nigeria. Descriptives research design was adopted for analysis. Based on the Hausman test, Random effect was used to analyse the panel data. The study found that financial stability has a significant positive effect on discretionary accrual. The result reveals that leverage and financial targets have an insignificant effect on discretionary accruals. The study concludes that pressure is capable of increasing fraudulent financial reports in industrial firms if not checked. The study recommends that financially stable industrial firms should prioritize transparency and conservative accounting practices to maintain and enhance their credibility in the financial markets.<\/p><p><strong>\u00a0<\/strong><strong>Keywords:<\/strong><\/p><p>Pressure, Fraudulent financial reporting, Industrial, Nigeria<\/p><p><a href=\"#\"><strong>Received<\/strong>:<\/a> 20 June 2024<\/p><p><a href=\"#\"><strong>Accepted:<\/strong><\/a> 06 July 2024<\/p><p><a href=\"#\"> <strong>Published:<\/strong><\/a> 13 July 2024<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-211d899 elementor-widget elementor-widget-button\" data-id=\"211d899\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-md\" href=\"https:\/\/seybold-report.com\/wp-content\/uploads\/2024\/07\/Ivungu-Ayoor532.pdf\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon elementor-align-icon-left\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-file-pdf\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"elementor-button-text\">PDF<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>TITLE:\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 PRESSURE AND FRAUDULENT FINANCIAL REPORTS OF LISTED INDUSTRIAL GOODS FIRMS IN NIGERIA AUTHORS:\u00a0 \u00a0 \u00a0 Suswam Bibian Mwuese, Prof. Ofili Ugwudioha, Ivungu John Ayoor DOI:\u00a0 10.5110\/77. 1704\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0Page:\u00a0 \u00a057-69\u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u00a0Vol: 19\u00a0 \u00a0 Issue: 07\u00a0 Year: 2024 \u00a0 \u00a0 &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/seybold-report.com\/index.php\/ivungu-john-ayoor\/\"> <span class=\"screen-reader-text\">Ivungu John Ayoor<\/span> Read More &raquo;<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"site-sidebar-layout":"no-sidebar","site-content-layout":"page-builder","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"disabled","ast-breadcrumbs-content":"","ast-featured-img":"disabled","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","footnotes":""},"class_list":["post-8027","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.7 - 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