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This paper aims to explore the contributions that public sector audit through reforms can make in dealing with the issues of occupational fraud in Ghana.

The issues surrounding the Ghana Audit Service (GAS) reports issued to parliament were reviewed using socio-legal methodology. The discussion as well as the theoretical contribution is informed by stakeholder theory.

The findings show matching of irregularities as reported by regular audit reports to schemes of occupational fraud and abuse as well as how the power to surcharge and disallow would serve as a deterrence mechanism in the fight against occupational fraud.

This paper concludes with discussions on specific requirements including the use of fraud investigators and modern forensic techniques in a collaborative effort with guidelines from the Supreme Audit Institution to minimise fraud.

This study, to the best of the authors’ knowledge, is the first to explore the role of GAS in minimising occupational fraud.

The purpose of this paper is to examine users’ satisfaction and attachment to beaches along the Atlantic Ocean in Lagos, Nigeria.

This study follows a quantitative research approach. For convenience, data were collected through a systematic random sampling technique, from 682 users in 10 of the 27 beaches in the study area.

The study revealed that users were overwhelmed by the natural beauty of the beach, the sand that makes sauntering and opportunities to network with other users. The overall results reveal a strong association of users’ reliance (place dependence) and identification with the beaches (place identity). As such, users’ satisfaction, identity with and dependence on the beach environmental attributes were influenced by factors such as uses and activities, comfort and image, sociability and access and linkages.

The study can strengthen the development of design guidelines and social policy for beaches along the Atlantic Ocean, Nigeria. Hence, the view may not be generalizable to other beaches along the Atlantic Ocean with different social, economic, cultural and political settings.

To build meaningful and emotional connections in beaches of developing countries, the paper of this nature is vital as it will aid the development of design guidelines and social policy for beaches through the provision of physical and social features that enhance people-place relationships.

The detrimental impacts of the construction industry activities, namely, toxicity of cement and concrete to the health of construction workers and the general public, have been reported in previous studies. Several environmental management measures were put in place by international organisations to reduce these impacts on humans and the entire ecosystem. Sadly, such environmental management measures are not widely embraced in the construction industry of developing countries. This contributes to the poor quality of life of construction stakeholders, amongst other outcomes. Therefore, this study investigated the drivers to facilitate an environmental management system (EMS) in the Nigerian construction industry (NCI).

questionnaires retrieved from construction professionals in the micro, small, medium and large enterprises were used to conduct both descriptive and inferential statistics, namely, mean score, standard deviation, Kruskal–Wallis H test, post hoc test and factor analysis.

The analyses show that the drivers of EMS implementation in the NCI could be grouped into intellectual enhancement strategies, documentation and cultural strategies, and motivation and tracking strategies. The study concluded that training and education of relevant stakeholders, tracking compliance levels of organisations and recognising firms acting in compliance with stipulated “environmental” policy are essential. It was recommended that the collaboration of all construction stakeholders be upheld to aid EMS implementation in the NCI.

This paper investigated the drivers of EMS with the opinions of construction professionals in the mainstream of the NCI through survey using to ensure wide coverage of respondents. Investigating the view of construction professionals in the micro, small, medium and large enterprises helped determine possible significant differences. Thus, practical implications of the study were also provided in a systematic manner.