LITIGATION AND STATEMENT FRAUD MINIMIZATION OF MANUFACTURING COMPANIES IN NIGERIA

Abstract

The main purpose of this study was to ascertain the relationship between litigation and financial statement fraud minimization in food and beverages manufacturing companies in Nigeria. Based on the findings of the study; it was found that the extent of relationship between litigation support and fictitious revenue minimization in food and beverages manufacturing companies in Nigeria is moderate and the extent of relationship between litigation support and fictitious revenue minimization in food and beverages manufacturing companies in Nigeria is significant. Thus, these findings points to the fact that the extent of practice of litigation support to prevent fictitious revenue is moderate, as reflected in the result of this study.