ENVIRONMENTAL ACCOUNTING REPORTING AND MANAGEMENT OF FRAUD OF LISTED AGRICULTURAL FIRMS IN NIGERIA

Abstract

This study examined environmental accounting reporting and management fraud of listed agricultural firms in Nigeria. The objective of the study was to investigate whether emission reporting, effluent and waste reporting, compliance to environmental laws and biodiversity reporting have significant effect on management fraud. The secondary source of data collection was adopted in the study where the purposive sampling technique was used to select a sample size of four (4) listed agricultural firms for the study. Least Square regression analysis was used in this study and the findings revealed that emission reporting, effluent and waste reporting, compliance to environmental laws and biodiversity reporting has significant effect on management fraud. Finally, it recommended that priority should be given to policies regarding emission and energy management to promote optimal energy consumption. A careful mix of such policies should be considered as over-appropriation or under appropriation may lead financial misappropriation.