International records / OpenAlex research

An Evaluation of Corporate Fraud and Going Concern of Selected Companies in Port Harcourt, Nigeria

This study evaluates the effect of corporate fraud on the going concern assumption of selected companies in Port Harcourt, Nigeria. Specifically, the research investigates how key dimensions of fraud: asset misappropriation, financial statement fraud, employee collusion, and management override influence critical indicators of organizational sustainability, namely liquidity position and profitability trends. The study adopted a descriptive survey research design and utilized structured questionnaires administered to finance and audit professionals across selected firms. A total of 138 valid re…