http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
Forensic accounting froud control mechanisms and froud incidence in the Nigerian public sectors
Faculty of Law and International Relations
xiv, 208 leaves : illustration (some color) ; 30 cm.
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% (R=0.70) of the variances in the dependent variable (fraud incidence). Three of the independent variables show significant and positive relationships with the dependent variables (i.e., pressure and social conditioning with p-value<0.001; and capability with p-value<0.05). The remaining two indepent 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 enployees' 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.
1. Introduction -- 2. Literature review -- 3. Research methodology -- 4. Data presentation and analysis -- 5. Conclusion and recommendations
Thesis (Degree of Master of Science) - Universiti Sultan Zainal Abidin, 2015
Includes bibliographical references (leaves 172-191)