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Author
Olaniyan Niyi Oladipo (Federal University Ekiti), Ekundayo Ayodele Temitope (Federal University Ekiti), Oluwadare Oladimeji Emmanuel (Federal University Ekiti), Bamisaye Theresa Omolade (Federal University Ekiti)
Title
Forensic Accounting as an Instrument for Fraud Detection and Prevention in the Public Sector : Moderating on Ministries, Departments and Agencies in Nigeria
Rachunkowość kryminalistyczna jako instrument wykrywania i zapobiegania nadużyciom w sektorze publicznym : badanie ministerstw, departamentów i agencji Nigerii
Source
Acta Scientiarum Polonorum. Oeconomia, 2021, R. 20, nr 1, s. 49-59, tab., bibliogr. 27 poz.
Keyword
Oszustwa finansowe, Wykrywanie oszustw, Sektor publiczny, Rachunkowość międzynarodowa
Financial fraud, Fraud detection, Public sector, International accounting
Note
JEL Classification: M41, M48, M49
streszcz., summ.
Country
Nigeria
Nigeria
Abstract
W badaniu przeanalizowano rachunkowość kryminalistyczną jako instrument wykrywania i zapobiegania oszustwom w Nigerii. W szczególności zbadano wpływ rachunkowości kryminalistycznej na wykrywanie oszustw i zapobieganie im w ministerstwach, departamentach i agencjach w Nigerii. Badanie opiera o się na "teorii policjanta", "teorii białych kołnierzyków", "teorii diamentu oszustwa". Podstawowym źródłem danych by okres 10 lat od 2010 do 2020 roku. Przyjęto projekt badania przekrojowego. Kwestionariusz został wykorzystany do zbierania danych od pracowników zintegrowanego systemu kadrowo-płacowego i biura generalnego konta federacji. Jako wielkość próby określono 75 kwestionariuszy. W badaniu przyjęto statystykę opisową , a do testowania postawionych hipotez wykorzystano analizę regresji. Wynik ustalenia wykazał , że rachunkowość kryminalistyczna ma pozytywny i znaczący wpływ na zapobieganie oszustwom, ale rachunek zagraniczny nie ma całkowitej kontroli nad ich wykrywaniem. Okazało się również , że postępowanie sądowe nie ma istotnego pozytywnego wpływu na odzyskanie środków utraconych w wyniku oszustwa. W studium zaleca się dopuszczenie systemu rachunkowości kryminalistycznej jako procedury dla systemów kontroli wewnętrznej, aby zapobiegać lub zmniejszać poziom wycieków dochodów, niewłaściwego zarządzania funduszami i dopełnienia budżetu. (abstrakt oryginalny)

The study examined forensic accounting as an instrument of detection and prevention of fraud in Nigeria. It specifically examined the influence of forensic accounting on detection and prevention of fraud in Ministries, Departments and Agencies in Nigeria. The study is predicated on policeman theory, white collar theory, fraud diamond theory. Primary sources of data were employed which covered the period of ten (10) years spanning from 2010 to 2020. A cross sectional Survey design was adopted. A Questionnaire was used in data collection from the staff of Integrated Personnel Payroll Information System and Office of the Account General of Federation. Seventy-five (75) questionnaires were used as the sample size. The study adopts descriptive statistics while regression analysis was used to test the stated hypotheses. The result of the findings showed that forensic accounting has positive and significant influence on fraud prevention, but foreign account has no total control on fraud detection. It was also revealed that forensic litigation has no significant positive influence on recovery of funds lost to fraud. The study recommends that forensic accounting systems should be allowed as a procedure for internal control systems so as to prevent or reduce the level of income leakages, mismanagement of funds and budget padding. (original abstract)
Accessibility
The Library of Warsaw School of Economics
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Bibliography
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ISSN
1644-0757
Language
eng
URI / DOI
http://dx.doi.org/10.22630/ASPE.2021.20.1.5
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