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The study is a needs assessment of teaching methods used for implementing accounting education curriculum in federal colleges of education in South-South Nigeria. One research question guided the study and one null hypothesis was tested at a 0.05 level of significance. The study adopted a sequential explanatory mixed methods research design. The entire population of 216 (68 accounting educators and 148 final-year accounting education students) was studied without sampling. A five-point rating scale questionnaire which was validated by experts and a semi-structured interview schedule was used for data collection. The questionnaire has a reliability coefficient value of 0.91 using the internal consistency method with Cronbach alpha. Mean, standard deviation, and t-tests were used to analyze quantitative data while thematic analysis was used for qualitative data. The study revealed that graduating accounting education students in federal technical and conventional colleges of education in South-South Nigeria agreed that different teaching methods were occasionally used for implementing the accounting education curriculum. No gap exists between graduating students in federal technical and conventional colleges of education on the teaching methods frequently used by accounting educators for implementing the curriculum but the hypothesis revealed that a gap exists but is not significant. Furthermore, teacher-led instruction was the theme identified. The study concluded that graduating students' exposure to excessive traditional-based instructional delivery will not only affect their acquisition of critical thinking and creativity skills but may also affect their employability profile and productivity in the labor market. It was recommended among others that the National Commission for Colleges of Education should partner with the management of federal colleges of education in South-South Nigeria to organize capacity-building programs for accounting educators on varieties of instructional methodologies that can be used for greater instructional outcomes. This will go a long way in ensuring that accounting education graduates can demonstrate mastery of accounting concepts and acquire accounting skills for effective performance in the workplace.

This study on extent of utilization of analytical techniques and substantive test by accounting staff for fraud detection in large scale business organisations in Delta State was necessitated by the growing incidence frauds that are crippling businesses and socio-economic development of the state. Two research questions guided the study and two null hypotheses were tested. Related literature to the study were reviewed. Descriptive survey research design was adopted for the study. The population of the study was 260 accounting staff. A sample size of 160 was drawn for the study using stratified sampling technique. A four-point rating scale questionnaire developed by the researchers containing 23 items in two clusters was used for data collection. Internal consistency method was used to determine the reliability of the questionnaire with Cronbach Alpha and this yielded reliability coefficient values of 0.91 and 0.84 respectively for the sections with an overall reliability of 0.88. Data were analyzed using mean and standard deviation to answer the research questions and determine the homogeneity of the respondents' view while t-test and analysis of variance were used to test the hypotheses at 0.05 level of significance. The results showed that the accounting staff moderately utilized analytical technique for fraud detection but highly utilized substantive test. Furthermore, it was found that types and status of organization in NSE did not significantly influence the respondents' ratings. Based on the findings of the study, it was concluded that the accounting staff are not adequately utilizing techniques that could facilitate fraud detection in large-scale business organisations as required to combact the menance. It was therefore recommended among others, that, management of LSBOs should sponsor their accounting staff on training and that sharesholders should insist that the techniques are adequately utilized by holding the management accountable for future incidence of fraud.