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1 – 5 of 5Rabiu Abdullahi and Noorhayati Mansor
Detecting and preventing fraud are challenging and risky tasks, especially in a fast developing economy such as Nigeria. The efforts become crucial in the government sectors, as…
Abstract
Purpose
Detecting and preventing fraud are challenging and risky tasks, especially in a fast developing economy such as Nigeria. The efforts become crucial in the government sectors, as they involve public’s trust and resources. The purpose of this study is to examine the relationships between the fraud incidence and the elements of fraud triangle theory (FTT) with the aim of combating current fraud outrages in the Nigerian public sector.
Design/methodology/approach
A survey was conducted and 302 questionnaires were distributed to the staff of the departments of accounting, internal auditing and investigation of ten selected ministries, departments and agencies of Kano State, Nigeria. Structural equation modeling (SEM) was used to analyze the data.
Findings
The study reveals a significant relationship between three elements of FTT and fraud incidences in the Nigerian public sectors (p-value < 0.001 for pressure and opportunity and p-value = 0.024 for rationalization).
Practical implications
The findings of the study are useful for forensic accountants and the Nigerian anti-graft bodies to enhance existing control mechanisms in fraud prevention initiatives. The research also contributes to bridge the gap in academic theory and empirical study related to FTT.
Social implications
Fraud scandals can cause public’s frustration, damage the reputation and integrity of the ruling government and result in negative image of the public sector.
Originality/value
Accordingly, the study suggests a salary scale reform (SSR) in the Nigerian public sector and improvement in fringe benefits to increase employees’ standard of living. The study concludes with recommendations to enhance fraud awareness and training programs to the government employees.
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This has intensified political wrangling among potential aspirants in the south-west, the southern geopolitical zone with the largest voting bloc. The former Lagos State governor…
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DOI: 10.1108/OXAN-DB261315
ISSN: 2633-304X
Keywords
Geographic
Topical
The results will indicate whether newly re-elected President Muhammadu Buhari’s All Progressives Congress (APC) will continue to dominate at the sub-national level and will give…
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DOI: 10.1108/OXAN-DB242403
ISSN: 2633-304X
Keywords
Geographic
Topical
In addition to chronic insecurity and economic crises, he also must manage contentious party politics within the ruling All Progressives Congress (APC), particularly over a…
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DOI: 10.1108/OXAN-DB286777
ISSN: 2633-304X
Keywords
Geographic
Topical
President Bola Tinubu’s All Progressive Congress (APC) retained control over Imo and Kogi, while the opposition People’s Democratic Party (PDP) kept its hold over Bayelsa…