... Kasum and T. A. Olaniyi: (2005), ‘The Global Endemic Nature of Financial Malpractices: An Analytical Appraisal.’ African Journal of Management, 1(1), pp11-20. Ajisebutu, A. (2006), “Financial ... ECONOMIES: A STUDY FROM NIGERIA By Kasum, Abubakar Sadiq B. Sc., M. Sc., ACA. Department of Accounting and Finance University of Ilorin, Nigeria. Abstract The paper studied financial crimes in ... directors of a company, through middle management cadre and to as low as messengers. Individual perpetrates fraud and corrupt practice according to the capacity of their office. Although financial...