Purpose: The purpose of this research was to investigate the impact of cyber-security on fraud prevention in Nigerian commercial banks. Method: The researcher collected primary data through the interview (WhatsApp video call) conducted with the senior employees of the respective commercial banks who know the subject matter. Result: The outcomes of the research demonstrated that cloud security statistically increases fraud prevention in Nigeria; also, that application security statistically increases fraud prevention in Nigeria. Contributions: it was suggested that Nigerian financial industry should be able to effectively detect fraudulent transactions and prevent them from causing financial or reputational damage to the customers or other financial institutions (FI), also, there should be a special awareness program to educate the public on how to always use strong passwords for their devices to prevent hacking, loss of money, or other resources. Novelties: The variables adopted in this study as well as the sample size, results, and recommendations have not been used by eminent scholars in this manner. Limitations: the results of this study would be limited to commercial banks in Nigeria, and therefore may not apply to other sectors of the economy. Similar studies were suggested to be carried out, covering other sectors of the economy to validate these results. Keywords: 1. Cyber Security 2. Cloud Security 3. Application Security 4. Fraud Prevention 5. Commercial Banks

The study investigated the relationship between digital accounting practices and financial performance of Nigerian deposit money banks. Both primary and secondary sources were used in the study's examination of the research on Nigerian deposit money banks. The collected data was subjected to regression analysis. Regression analysis was used to predict the value of the dependent variables based on the knowledge about the explanatory factors used to assess the effect on the dependent variables. The eleven (11) deposit money banks registered on the Nigerian Exchange Group (NXG) were the population for this research; however, only nine (9) of such banks were actually sampled and included in the analysis. Among the study's results were positive connections between cloud accounting (CLA) and return on assets; also, blockchain technology had a positive relationship with return on assets. Therefore, the study concluded that the adoption of electronic accounting practices and financial performance of Nigerian deposit money banks. As a result, we propose digital activities in the banking industry and call for more research into digital activities in businesses since doing so may reveal even bigger investment prospects for investors among other things.