2015_Forensic Accounting Fraud Control Mechanisms and Fraud Incidence in the Nigerian Public Sector: A Study of Kano State
| Format: | General Document |
|---|
| _version_ | 1860798157128990720 |
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| building | INTELEK Repository |
| collection | Online Access |
| collectionurl | https://intelek.unisza.edu.my/intelek/pages/search.php?search=!collection3 |
| copyright | Copyright©PWB2025 |
| country | Malaysia |
| date | 2015-10-05 |
| format | General Document |
| id | 16217 |
| institution | UniSZA |
| originalfilename | FORENSIC ACCOUNTING FRAUD CONTROL MECHANISMS AND FRAUD INCIDENCE IN THE NIGERIAN PUBLIC SECTOR_ A STUDY OF KANO STATE (MASTER_2015).pdf |
| person | Rabi’u Abdullahi |
| recordtype | oai_dc |
| resourceurl | https://intelek.unisza.edu.my/intelek/pages/view.php?ref=16217 |
| sourcemedia | Server storage Scanned document |
| spelling | 16217 https://intelek.unisza.edu.my/intelek/pages/view.php?ref=16217 https://intelek.unisza.edu.my/intelek/pages/search.php?search=!collection3 General Document Malaysia Library Staff (Top Management) Library Staff (Management) Library Staff (Support) Terengganu Faculty of Law & International Relations English application/pdf 17 1.7 Server storage Scanned document UniSZA Private Access Universiti Sultan Zainal Abidin PDFium Forensic accounting Copyright©PWB2025 Public administration 2015-10-05 FORENSIC ACCOUNTING FRAUD CONTROL MECHANISMS AND FRAUD INCIDENCE IN THE NIGERIAN PUBLIC SECTOR_ A STUDY OF KANO STATE (MASTER_2015).pdf Rabi’u Abdullahi Forensic Accounting Fraud Control fraud detection 2015_Forensic Accounting Fraud Control Mechanisms and Fraud Incidence in the Nigerian Public Sector: A Study of Kano State Fraud is a disease and solving fraud cases requires knowledge of fraud incidences and fraudsters. Understanding the nature of frauds is the first step in combating and reducing frauds. Having Forensic Accounting Fraud Control Mechanisms (FAFCM) is the next action in the effort to curb fraud incidences. Consequently, this study examines the relationships between FAFCM and fraud incidences in the Nigerian public sector. The main objective is to determine the impact of four variables included in fraud diamond theory (i.e., opportunity, rationalization, capability and pressure) on fraud incidences. In addition, a new independent variable, namely, social conditioning is introduced and provides the main contribution of this research. A survey was conducted and participated by 302 staff from the departments of accounting, administration and internal audit from ten selected government agencies of Kano State, Nigeria. Structural Equation Modelling (SEM) was used to analyse the data. The results indicate that the independent variables explained 70% (R2=0.70) of the variances in the dependent variable (fraud incidence). Three of the independent variables show significant and positive relationships with the dependent variable (i.e., pressure and social conditioning with p-value<0.001; and capability with p-value< 0.05). The remaining two independent variables which are opportunity and rationalization show a negative and insignificant relationship (p-value>0.05). Accordingly, the study suggests a salary scale reform in the Nigerian public sector and improvements in fringe benefits to reduce employees’ fraud. The findings also indicate that the attitudes, customs, norms and values, behavioural control as well as moral obligations of the Nigerian civil servants should be regularly assessed and evaluated to promote ethical behaviour. Furthermore, the study recommends enhancing fraud awareness and training programs for the Nigerian government employees. This research contributes to bridging the gap in academic theory and empirical studies related to FAFCM. Dissertations, Academic Thesis |
| spellingShingle | 2015_Forensic Accounting Fraud Control Mechanisms and Fraud Incidence in the Nigerian Public Sector: A Study of Kano State |
| state | Terengganu |
| subject | Forensic accounting Public administration fraud detection Dissertations, Academic |
| summary | Fraud is a disease and solving fraud cases requires knowledge of fraud incidences and fraudsters. Understanding the nature of frauds is the first step in combating and reducing frauds. Having Forensic Accounting Fraud Control Mechanisms (FAFCM) is the next action in the effort to curb fraud incidences. Consequently, this study examines the relationships between FAFCM and fraud incidences in the Nigerian public sector. The main objective is to determine the impact of four variables included in fraud diamond theory (i.e., opportunity, rationalization, capability and pressure) on fraud incidences. In addition, a new independent variable, namely, social conditioning is introduced and provides the main contribution of this research. A survey was conducted and participated by 302 staff from the departments of accounting, administration and internal audit from ten selected government agencies of Kano State, Nigeria. Structural Equation Modelling (SEM) was used to analyse the data. The results indicate that the independent variables explained 70% (R2=0.70) of the variances in the dependent variable (fraud incidence). Three of the independent variables show significant and positive relationships with the dependent variable (i.e., pressure and social conditioning with p-value<0.001; and capability with p-value< 0.05). The remaining two independent variables which are opportunity and rationalization show a negative and insignificant relationship (p-value>0.05). Accordingly, the study suggests a salary scale reform in the Nigerian public sector and improvements in fringe benefits to reduce employees’ fraud. The findings also indicate that the attitudes, customs, norms and values, behavioural control as well as moral obligations of the Nigerian civil servants should be regularly assessed and evaluated to promote ethical behaviour. Furthermore, the study recommends enhancing fraud awareness and training programs for the Nigerian government employees. This research contributes to bridging the gap in academic theory and empirical studies related to FAFCM. |
| title | 2015_Forensic Accounting Fraud Control Mechanisms and Fraud Incidence in the Nigerian Public Sector: A Study of Kano State |
| title_full | 2015_Forensic Accounting Fraud Control Mechanisms and Fraud Incidence in the Nigerian Public Sector: A Study of Kano State |
| title_fullStr | 2015_Forensic Accounting Fraud Control Mechanisms and Fraud Incidence in the Nigerian Public Sector: A Study of Kano State |
| title_full_unstemmed | 2015_Forensic Accounting Fraud Control Mechanisms and Fraud Incidence in the Nigerian Public Sector: A Study of Kano State |
| title_short | 2015_Forensic Accounting Fraud Control Mechanisms and Fraud Incidence in the Nigerian Public Sector: A Study of Kano State |
| title_sort | 2015_forensic accounting fraud control mechanisms and fraud incidence in the nigerian public sector: a study of kano state |