scholarly journals Forensic accounting and fraudulent practices in the Nigerian public sector

2017 ◽  
Vol 6 (2) ◽  
pp. 171
Author(s):  
Fyneface N. Akani ◽  
Sunday Oseiweh Ogbeide
Keyword(s):  
Public Sector ◽  
Forensic Accounting

scholarly journals Forensic Accounting Investigation of Public Sector Corruption in Nigeria: The Gioia Methodology

2021 ◽  
Author(s):  
Naziru Suleiman ◽  
Zaleha Bte Othman
Keyword(s):  
Data Structure ◽  
Public Sector ◽  
Quantitative Research ◽  
Judicial Reform ◽  
Face To Face ◽  
The Public ◽  
Forensic Accounting ◽  
National Values ◽  
Financial Crimes ◽  
The Government

Despite the increased initiatives to combat corruption, the issue of corruption in the public sector in Nigeria persists. Past studies have found that one of the flaws is due to the ineffective investigation method. Given the seriousness of the issue, this study explores how forensic accounting investigation conducted by the authorities could assist the government in its initiatives to combat corruption in Nigeria. This study aimed at developing a model for improving the investigation of public sector corruption in Nigeria using forensic accounting techniques. Forensic accounting is a technique for detecting and investigating fraudulent practices in organizations and preparing evidence for expert witnessing at the court of law. In doing so, the Gioia Methodology was used to explore the understanding of the process of how forensic accounting is used to investigate corruption cases. We conducted a total of 24 face-to-face interviews with experts from the two leading anti-corruption agencies in Nigeria, the Economic and Financial Crimes Commission of Nigeria (EFCC), the Independent Corrupt Practices Commission (ICPC). We conducted in-depth interviews with purposively selected participants to gain an insightful data structure. The data structure led to the emergence of a dynamic model depicting the relationship among themes and the aggregate dimensions. The study revealed four aggregate dimensions, commitment of national values, judicial reform, a preventive mechanism and financial commitment. The study recommends future studies to be conducted using quantitative research to test the model developed.

Forensic Accounting in Malaysian Public Sector: The Future and Beyond

2017 ◽  
Vol 23 (8) ◽  
pp. 7728-7732
Author(s):  
Henny Hazliza Mohd Tahir ◽  
Nafsiah Mohamed ◽  
Rosmawati Harun
Keyword(s):  
Public Sector ◽  
Forensic Accounting ◽  
The Future

scholarly journals The Role of Forensic Accounting in Maintaining Public Money and Combating Corruption in the Jordanian Public Sector

2018 ◽  
Vol 11 (3) ◽  
pp. 66
Author(s):  
Ola Mohammad Khersiat
Keyword(s):  
Public Sector ◽  
External Control ◽  
The Public ◽  
Forensic Accounting ◽  
The Difference ◽  
Public Money ◽  
Control Body

The present study aims at stating the role and responsibility of the forensic accountant in the public sector as well as the challenges he/she faces in the attempt to reduce and detect fraud and corruption. A questionnaire consisting of 39 items was distributed among (100) employees of audit offices and firms, and another (30) among workers of the Accountability Bureau as an external control body that audits government units and departments.After analyzing and testing the hypotheses using SPSS, results show that forensic accounting has a role in reducing fraud and corruption in the public sector, and that the difference between the profession of forensic accounting and external auditing is of importance. This indicates a strong conviction from the part of respondents regarding the role of forensic accounting in maintaining public money and combating corruption.

scholarly journals Forensic accounting and financial crimes in Nigerian public sector

2020 ◽  
Vol 12 (4) ◽  
pp. 118-125
Author(s):  
Samuel O. Dada ◽  
Fatai B. Jimoh
Keyword(s):  
Public Sector ◽  
Forensic Accounting ◽  
Financial Crimes

scholarly journals Mitigating Corruption Using Forensic Accounting Investigation Techniques

2018 ◽  
Vol 2 (1) ◽  
pp. 4-25
Author(s):  
Naziru Suleiman ◽  
Aidi Ahmi
Keyword(s):  
Public Sector ◽  
The Public ◽  
Forensic Accounting ◽  
Qualitative Research Methodology ◽  
The Everyday ◽  
Investigation Technique ◽  
Developed Nations ◽  
Depth Interviews ◽  
Public Sector Service ◽  
Sector Service

Corruption has been one of the everyday concern for many nations. The effect of corruption has been very devastating in countries across the globe including the developed nations. However, reports indicate that the developing nations are more susceptible to corruption and particularly within the public sector. Nigeria is an example of a developing facing the problem of corruption within the enclave of its public-sector services. Essentially, public sector service performances in Nigeria is inseparable from corruption in one form or the other. Over the years, successive have been making efforts to address the issue of corruption in the country. These efforts eventually saw the emergence of the setting up of two prominent anti-corruption agencies. Still with these agencies corruption persists in the country. Part of the problem identified is lack of competent investigative machinery to appropriately dig into the root of all corruption cases and to prosecute such cases in the court of justice. It follows that the forensic accounting investigation technique is identified as the best option and the anti-corruption agencies have adopted the technique in their investigation. This study, therefore, using qualitative research methodology based on in-depth interviews with experts from these agencies, examines the efficacy of the technique. Data collected were manually coded and analyzed using thematic analysis. Through rigorous within the case and cross-case analyses of the 24 interviews conducted, two themes emerged as the findings to the study. Forensic accounting is considered an appropriate technique for adequately investigating public sector corruption and at the same is suitable for court purposes in the prosecution and conviction of corrupt officers. Finally, the study recognizes the need to enhance the capacity of the investigators through training and retraining as well as through the provision of the latest equipment.

scholarly journals Do behavioral, educational, and legal factors determine the applicability of forensic accounting in the public sector?

2021 ◽  
Vol 3 (2) ◽  
pp. 27-43
Author(s):  
Sagir Lawal ◽  
Junaidu Muhammad Kurawa ◽  
Kabir Tahir Hamid ◽  
Umar Habibu Umar
Keyword(s):  
Public Sector ◽  
Primary Data ◽  
Behavioral Factors ◽  
Path Modeling ◽  
External Auditors ◽  
The Public ◽  
The North ◽  
Forensic Accounting ◽  
The Impact ◽  
North Western

This study examined the impact of educational, legal, and behavioral factors on the applicability of forensic accounting in the public sector in Nigeria. The study utilized primary data through the administration of questionnaires to accountants the internal and external auditors drawn from seven states of the North-Western geo-political zone of Nigeria. Partial Least Squares (PLS) path modeling using smart PLS3 Statistical Software was employed for the analysis. The findings indicated that behavioral, educational, and legal factors are positively related to the applicability of forensic accounting in the states. The results revealed the importance of giving special consideration to educational, legal, and behavioral factors to ensure the successful application of forensic accounting to deter and detect corruption and other fraudulent activities in Nigeria. The study shows how educational and professional institutions would assist in the promotion of the awareness, knowledge, and skills of forensic accounting.

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