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 pagei
Integrity Attestationii
Certificationiii
Dedicationiv
Acknowledgementv
Abstract vi
Table of contentsvii
CHAPTER ONE: INTRODUCTION
Background to the study1
Statement of Problem4
Objectives of the Study5
Research Questions6
Research Hypotheses7
Significance of the Study7
Scope of the Study8
Organization of the Study8
CHAPTER TWO: LITERATURE REVIEW
2.1.Introduction9
2.2.Conceptual Review9
2.3.Theoretical Review25
2.4.Empirical Review30
CHAPTER THREE: RESEARCH METHODOLOGY
Introduction37
Research Design37
Model Specification37
Data Source and Definition38
Evaluation based on A Priori Expectation39
Techniques of Estimation40
Source of Data44
CHAPTER FOUR: DATA ANALYSIS AND INTERPRETATION OF RESULT
4.1. Introduction45
4.2. Re-Statement of Research Model45
4.3.Preliminary Analysis46
4.4.Discussion of the Findings57
CHAPTER FIVE: SUMMARY, CONCLUSION AND RECOMMENDATIONS
5.1.Introduction58
5.2.Summary of Findings 58
5.3.Conclusions62
5.4.Recommendations63
References64
Appendix67