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This study aims to investigate the specific difficulties involved in implementing electronic recordkeeping for anti-corruption investigations in Nigeria. It recognises the importance of technological advancements in such investigations and the need for efficient, internationally recognised services, especially in a country where manual processes are prevalent.

This study uses a qualitative, exploratory case study approach. Data were gathered through interviews with 15 anti-corruption investigators in Nigeria in the year 2020 and analysed using thematic analysis.

This study identified two main challenges: resistance to adopting technological change and indifference towards information technology.

This study highlights the transformative potential of technology, specifically cloud computing and forensic technology, in an investigative context. By intentionally integrating technology, existing deficiencies can be addressed, investigative processes can be streamlined and a culture of accountability can be cultivated. It contributes to ongoing discussions and emphasises the capacity of technology to drive significant transformation in the pursuit of integrity and justice.

This study aims to document the incidence and causes of deaths in custody in Senegal from 2017 to 2019 and to describe the demographic and criminal justice characteristics of decedents.

The authors examined medical records and death reports relating to all deaths occurring between January 1, 2017 and December 31, 2019 during a period of incarceration in Senegal.

Among the estimated 83,568 people incarcerated in Senegal during the study period, 83 deaths were recorded in custody; 24 in 2017, 32 in 2018 and 27 in 2019. This resulted in a rate of 1.0 deaths per 1,000 incarcerated people. Of the 83 decedents identified, 79 (95%) were males. Similar proportions of decedents were serving custodial sentences (n = 44; 53%) and awaiting trial (n = 39; 47%) at the time of death. Most deaths were recorded as being because of natural causes (n = 67; 81%); the most common causes recorded were cardiovascular disease (n = 22; 27%), cancer (n = 12; 15%) and infectious diseases (n = 11; 13%). Two people (2.4%) died by suicide, and one (1.2%) died as a result of interpersonal violence. Most deaths (n = 59; 71%) occurred in hospitals, 14 (17%) occurred in prisons and 7 (8%) occurred in prison health centers.

The authors observed a higher rate of death and a markedly lower proportion of deaths in custody in Senegal because of suicide and violence, when compared with similar studies from high-income countries. The findings of this study point to a need for greater investment in screening, health care and health promotion in custodial settings to reduce potentially preventable deaths among people in custody in Senegal.

The use of mobile digital devices requires secure behaviour while using these devices. To influence this behaviour, one should be able to adequately measure the behaviour. The purpose of this study is to establish a model for measuring secure behaviour, and to use this model to measure the secure behaviour of individuals while using mobile digital devices such as smartphones and laptops.

Based on a wide-ranging questionnaire (N = 1000), this study investigates the degree of influence that a relatively large number of factors have on secure behaviour while using mobile digital devices. These factors include knowledge and cognitive attitude, but also affective attitude, as well as several types of bias.

This study has provided a model for measuring secure behaviour. The results of the measurements show that knowledge, bias, cognitive attitude and affective attitude all have impact on secure behaviour while using mobile digital devices. Moreover, none of these factors is of minor importance.

This study shows that it is important to also consider previously undervalued factors, such as affective attitude and various types of bias, when designing interventions to improve secure behaviour while using mobile digital devices.

Most research on secure behaviour has only looked at a small number of influencing factors, usually limited to knowledge and cognitive attitude. This study shows that one needs a more elaborate model for measuring secure behaviour, and that previously undervalued factors have a clear influence on secure behaviour.

The purpose of this paper is to analyse the measures that could be taken to combat the risk of economic crime in the aftermath of South African disasters.

This paper used secondary sources including, but not limited to, institutional reports, newspaper articles and peer-reviewed academic journal articles.

The COVID-19 pandemic was used as an example in this paper to discuss the susceptibility of post-disaster funding to the risk of economic crime and to assess how the South African government attempted to combat this risk during the pandemic. The Auditor-General of South Africa (AGSA) conducted a real-time audit of the government’s essential COVID-19 initiatives in collaboration with the newly established Fusion Centre. Through their collaborative efforts, they successfully identified mismanaged funds, facilitated the recovery thereof and prosecuted individuals and entities involved. This paper found that to proactively combat economic crime in future post-disaster events, the collaborative use of the AGSA and the Fusion Centre, in conjunction with existing bodies established under the Disaster Management Act, should be considered.

This paper contributes to the body of knowledge in disaster risk management and forensic accountancy. As the frequency of disasters is expected to increase in the future, so will the economic crime risk associated with post-disaster funding. This paper demonstrates that post-disaster funding is especially susceptible to the risk of economic crime and it is therefore important to research methods to combat this problem and prevent further losses.

This study investigates the progress of the Broad-Based Black Economic Empowerment (B-BBEE) Act 2003, and its associated Chartered Accountancy Profession Sector Code. In doing so, we explore why B-BBEE affirmative action has not yet achieved the Code's representational intentions, including systemic subtleties inhibiting this success.

Using semi-structured interviews, we explore the lived experiences of Black aspirant Chartered Accountants (CAs) undertaking articles in global audit firms. The experiences are thematically analysed, embracing a comprehensive theoretical approach that encompasses professional and social closure, as well as boundary work, to adequately understand why affirmative transformational endeavours persistently face uphill tasks. The utilisation of multifaceted theorisation is deemed essential for a more nuanced portrayal of the intricacies inherent in the CA profession in South Africa.

The narratives presented by Black aspiring CAs unveil a complex web of exclusionary practices entrenched in institutionalised historical, professional, and social contexts. The multifaceted nature of closures, symbolised by racial, cultural, and linguistic factors, significantly impacts the experiences of Black trainees. The findings furthermore show that deliberate intervention beyond compliance with the Government’s framework is necessary for meaningful transformation.

The paper brings to the fore the current lived experiences of underrepresented Black CAs in global auditing firms. In doing so, these firms are empowered with incremental knowledge of the prevailing challenges and can thus make tangible improvements towards authentic transformation. Additionally, the results help in tracking the advancements made through affirmative action, acting as a feedback loop for future developments in transformation policy.

Contributing to the critical accounting literature, our study extends scholarship on the barriers faced by CAs and the limitations in their capacity to challenge these obstacles within global audit firms. We offer practical policy-focused recommendations that, if implemented, can address the complex socio-political realities obstructing the success of affirmative action. By sharing first-hand accounts, our study aims to empower auditing firms and other related stakeholders with actionable insights, enabling them to improve genuine inclusivity and foster equitable representation in the accounting profession.

This paper seeks to provide a multi-theoretical explanation of the living practice of a public entity found in Uganda, an African developing country, which successfully enhanced public accountability.

A qualitative narrative enquiry through storytelling was used to portray the practices of public accountability. The perceptions of various individuals were obtained using in-depth interviews, from which a coherent story structured under the themes of context, actions, results and lessons was obtained.

Findings show that public entities that put in place oversight mechanisms and management structures, involve stakeholders and create an ethical work climate enhance public accountability. The results further show that the integration of theories (agency, stewardship, stakeholder and ethical work climate) promotes public accountability.

In terms of limitations and areas for future research, the study has been conducted on a single city authority to explain public accountability. Perhaps there is a need to conduct similar studies with other city authorities or a combination of organizations. The study has used a qualitative methodology through narrative enquiry to explain public accountability. Future studies can use a quantitative methodology, more so to test the proposed conceptual model of public accountability. Despite the study limitations, the results of this study remain relevant.

This study uses the positive story of a public entity from a developing country that successfully practiced public accountability. Consequently, from a practical perspective, the findings of this study can be used as a benchmark for promoting effective public accountability practices, especially in developing countries across the globe, where public accountability has proven to be a challenge. Furthermore, governments in developing countries can also use the study findings to strengthen public accountability policies in their respective countries.

The study suggests that enhancement in public accountability practice requires an approach that brings together a multiplicity of factors. The study affords public accountability practitioners an opportunity to replicate the successful accountability practices from the story. When public accountability is enhanced, service delivery in terms of social services by the public organizations is likely to improve, leading to better quality of life in the communities served.

The study is novel in its use of a positive story that depicts an entity from a developing country that successfully enhanced public accountability. To explain this phenomenon, the study uses a multi-theoretical approach, unlike prior studies.

Academic integrity is vital to the success and sustainability of the academic project and particularly critical in the training of ethical and informed health professionals. Yet studies have found that cheating in online exams was commonplace during the COVID-19 pandemic. With the increased use of online and blended learning post-COVID-19, an understanding of student cheating dynamics is essential for developing effective strategies to combat academic dishonesty in the rapidly changing educational landscape.

This study explored academic integrity and reasons for dishonesty from the perspective of health sciences students at a South African University of Technology (UOT) via the Fraud Diamond. To gain an in-depth understanding of the topic, a qualitative method was employed, and data were collected via focus group discussions with nine student class representatives. These data were analysed thematically using the Clarke and Braun approach.

Cheating during online assessment was common and innovative, with students manipulating others and exploiting friendships to facilitate dishonest practices. Student motivations for dishonesty included a lack of consequences and pressure due to a lack of time management, engagement and preparation.

This study underscores the need for institutions to adopt an adaptable, multi-faceted approach that addresses student cheating opportunity, motivation and normalisation of dishonest practices whilst strengthening academic integrity policies and enforcement thereof.

The findings contribute valuable insights into the ongoing academic integrity crisis in higher education in the South African context.

The purpose of the study is to identify cybersecurity threats that hinder the adoption of digital banking and provide sustainable strategies to combat cybersecurity risks in the banking industry.

Systematic literature review guidelines were used to conduct a quantitative synthesis of empirical evidence regarding the impact of cybersecurity threats and risks on the adoption of digital banking.

A total of 84 studies were initially examined, and after applying the selection and eligibility criteria for this systematic review, 58 studies were included. These selected articles consistently identified identity theft, malware attacks, phishing and vishing as significant cybersecurity threats that hinder the adoption of digital banking.

With the country’s banking sector being new in this area, this study contributes to the scant literature on cyber security, which is mostly in need due to the myriad breaches that the industry has already suffered thus far.

Corruption is one of the main facilitators of increased wildlife crime in South Africa. It is important to look at the current legislative framework to determine how wildlife crime can be combated effectively. This paper aims to provide an analysis of the process of wildlife crime, focusing on wildlife poaching and trafficking role players and critically analyses the legislation in place to combat the phenomenon.

A critical analysis of existing literature such as case law, legislation, peer-reviewed publications and electronic articles was used to identify the legislation and processes for the prevention of wildlife crime in South Africa. Common denominators were identified in these sources to provide a baseline for examining wildlife crime.

Wildlife criminals rely extensively on corruption during all facets of their trafficking schemes. The use of traditional environmental laws is not effective in dismantling wildlife trafficking networks, as prosecuting those in the upper echelons is often challenging. The extensive reliance on corruption during all facets of wildlife trafficking provides an opportunity for law enforcement to use such corruption crimes as predicate offences in racketeering prosecutions, thus ensuring kingpins find it more difficult to escape prosecution, owing to their involvement in criminal enterprises that sustain themselves through patterns of racketeering.

This paper contributes knowledge to narrow the research gap with regard to wildlife criminals and how they function. It also addresses possibilities to improve prosecution and disrupt wildlife trafficking networks.

In recent years, a number of privileged individuals have entered the music industry in Zimbabwe, either as performers or entrepreneurs. The economic challenges in the country may have prompted these individuals to invest in music as a means of diversifying their income or exploring new business opportunities. To determine whether their interest in music is driven by entrepreneurship or genuine passion, a scholarly examination was deemed necessary.

A qualitative research approach with semi-structured interviews was used as the data collection technique. Narrative analysis was conducted on a sample of musicology students in Gweru, Zimbabwe.

The findings revealed the nepo babies’ interest in music is driven by legacy continuation – the responsibility to carry on with the name of the parent – harsh economic conditions, capitalizing on Internet and digital opportunities and mechanisms for psychological satisfaction during hardships.

Although there is a wide range of literature on musicpreneurship, there are gaps in studies that have examined whether a nepo baby's interest in music is motivated by musicpreneurship or a genuine passion for it. Therefore, the aim of this research is to contribute to the existing body of literature on African musicpreneurship, with a specific focus on Zimbabwe.