Forensic accounting investigating techniques and the public sector corruption in Nigeria

The aim of this study is to understand the investigation of public sector corruption in Nigeria using forensic accounting techniques. Essentially, this study seeks to gain this understanding from the perspective of the Nigerian Economic and Financial Crimes Commission (EFCC), which is the leading an...

Full description

Saved in:

Bibliographic Details
Main Author:	Suleiman, Naziru
Format:	Thesis
Language:	eng eng
Published:	2018
Subjects:	HF5601-5689 Accounting
Online Access:	https://etd.uum.edu.my/7797/1/Depositpermission_s900232.pdf https://etd.uum.edu.my/7797/2/s900232_01.pdf
Tags:	Add Tag No Tags, Be the first to tag this record!

id	my-uum-etd.7797
record_format	uketd_dc
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng
advisor	Othman, Zaleha Ahmi, Aidi
topic	HF5601-5689 Accounting
spellingShingle	HF5601-5689 Accounting Suleiman, Naziru Forensic accounting investigating techniques and the public sector corruption in Nigeria
description	The aim of this study is to understand the investigation of public sector corruption in Nigeria using forensic accounting techniques. Essentially, this study seeks to gain this understanding from the perspective of the Nigerian Economic and Financial Crimes Commission (EFCC), which is the leading anti-corruption body in the country. Understanding of the conceptualization of public sector corruption in Nigeria was sought from the perspectives of the experts in the anti-corruption body. With this pace set and the understanding of the forensic accounting investigation gained, the study proposes a model for improving forensic accounting investigation in Nigeria. Using multi-method approach, case study approach from the qualitative research paradigm was employed for the understanding of public sector corruption (PSC) and the investigation of PSC using the forensic accounting techniques. Additionally, the Gioia method was used to develop the improvement model. Interviewing, observation and documentation were used to source data for the study. The findings of the study were constituted under three aspects covering the understanding of public sector corruption in Nigeria, the procedure for the investigation and prosecution of PSC using forensic accounting techniques and improved model. From the understanding of PSC in Nigeria, Six themes were established to account for its persistence. The forensic accounting investigation revealed that EFCC is into more reactive investigation than the proactive one and that there is a demarcation line between the forensic accountants and other investigators. Workable solutions should be tailored toward addressing wholly the causes of the persistence of PSC identified in Nigeria and every citizen should be a stakeholder in the fight against corruption. EFCC should be more into the proactive type of investigation and that forensic accountants should take the centre stage of all investigations of the PSC in Nigeria.
format	Thesis
qualification_name	Ph.D.
qualification_level	Doctorate
author	Suleiman, Naziru
author_facet	Suleiman, Naziru
author_sort	Suleiman, Naziru
title	Forensic accounting investigating techniques and the public sector corruption in Nigeria
title_short	Forensic accounting investigating techniques and the public sector corruption in Nigeria
title_full	Forensic accounting investigating techniques and the public sector corruption in Nigeria
title_fullStr	Forensic accounting investigating techniques and the public sector corruption in Nigeria
title_full_unstemmed	Forensic accounting investigating techniques and the public sector corruption in Nigeria
title_sort	forensic accounting investigating techniques and the public sector corruption in nigeria
granting_institution	Universiti Utara Malaysia
granting_department	Othman Yeop Abdullah Graduate School of Business
publishDate	2018
url	https://etd.uum.edu.my/7797/1/Depositpermission_s900232.pdf https://etd.uum.edu.my/7797/2/s900232_01.pdf
_version_	1747828266204397568
spelling	my-uum-etd.77972021-08-11T07:32:39Z Forensic accounting investigating techniques and the public sector corruption in Nigeria 2018 Suleiman, Naziru Othman, Zaleha Ahmi, Aidi Othman Yeop Abdullah Graduate School of Business Othman Yeop Abdullah Graduate School of Business HF5601-5689 Accounting The aim of this study is to understand the investigation of public sector corruption in Nigeria using forensic accounting techniques. Essentially, this study seeks to gain this understanding from the perspective of the Nigerian Economic and Financial Crimes Commission (EFCC), which is the leading anti-corruption body in the country. Understanding of the conceptualization of public sector corruption in Nigeria was sought from the perspectives of the experts in the anti-corruption body. With this pace set and the understanding of the forensic accounting investigation gained, the study proposes a model for improving forensic accounting investigation in Nigeria. Using multi-method approach, case study approach from the qualitative research paradigm was employed for the understanding of public sector corruption (PSC) and the investigation of PSC using the forensic accounting techniques. Additionally, the Gioia method was used to develop the improvement model. Interviewing, observation and documentation were used to source data for the study. The findings of the study were constituted under three aspects covering the understanding of public sector corruption in Nigeria, the procedure for the investigation and prosecution of PSC using forensic accounting techniques and improved model. From the understanding of PSC in Nigeria, Six themes were established to account for its persistence. The forensic accounting investigation revealed that EFCC is into more reactive investigation than the proactive one and that there is a demarcation line between the forensic accountants and other investigators. Workable solutions should be tailored toward addressing wholly the causes of the persistence of PSC identified in Nigeria and every citizen should be a stakeholder in the fight against corruption. EFCC should be more into the proactive type of investigation and that forensic accountants should take the centre stage of all investigations of the PSC in Nigeria. 2018 Thesis https://etd.uum.edu.my/7797/ https://etd.uum.edu.my/7797/1/Depositpermission_s900232.pdf text eng public https://etd.uum.edu.my/7797/2/s900232_01.pdf text eng public https://sierra.uum.edu.my/record=b1698992~S1 Ph.D. doctoral Universiti Utara Malaysia Aarikka-Stenroos, L. (2008). What really happens in initiation ? – investigating the subprocesses and features of emerging buyer-seller relationships. Proceedings of 24rd IMP, 1–17. Adebanwi, W., & Obadare, E. (2011). When corruption fights back: democracy and elite interest in Nigeria’s anti-corruption war. The Journal of Modern African Studies, 49(2), 185–213. Adegbie, F. F., & Fakile, A. S. (2012). Economic and financial crime in nigeria : forensic accounting as antidote. British Journal of Arts and Social Sciences, 6(1), 37–50. Ades, A., & Tella, R. Di. (1997). The new economics of corruption: A survey and some new results. Political Studies, 45, 496–515. Agatielllo, O. R. (2012). Corruption not an end. Management Decision, 48(10), 1456–1468. Agbiboa, D.E . (2012). Between corruption and development: the political economy of state robbery in Nigeria. Journal of Business Ethics, 108(3), 325–346. Agbiboa, D. E. (2015). Protectors or predators? the embedded problem of police corruption and deviance in Nigeria. Administration & Society, 47(3), 244–281. Ahmad, A. C., Samsudin, R. S., & Popoola, O. M. J. (2014). Fraud and forensic accounting : knowledge and risk assessment task performance in malaysian public sector - conceptual study. 4th Annual International Conference on Accounting and Finance (AF 2014), Phuket, Thailand 9(9), 103–110. Akinmutimi, T. (2016, January 30). Nigeria lost S174 billion to corruption in 2015. National Mirror. Alabdullah, T. T. Y., Alfadhl, M. M. A., Yahya, S., & Rabi, A. M. A. (2013). the role of forensic accounting in reducing financial corruption: A study in Iraq. International Journal of Business and Management, 9(1), 26–34. Albrecht, S. W., Albrecht, C. O., Albrecht, C. C., & Zimbelman, M. F. (2012). Fraud Examination. (Jack W. Calhon, Ed.), South-Western Cengage Learning (Fourth Edition). Mason, OH: South- Westerb Cengage Learning. Aribaba, F. O. (2013). Application of foresic accounting: A study of companies in Nigeria. Academic Journal of Interdisciplinary Studies, 2(2), 447–454. Ariyabuddhiphongs, V., & Hongladarom, C. (2014). Bribe taking acceptability and bribe payment among Thai organizational employees : The mediating effect of reciprocity obligation. International Perspectives in Psychology: Research, Practice, Consultation, 3(3), 184–196. Asogwa, I. E. (2014). The use of forensic in fraud detection and control. International Journal of Research in Management, 5(4), 61–71. Asongu, S. A. (2013). Fighting corruption in Africa: do existing corruption‐control levels matter? International Journal of Development Issues, 12(1), 36–52. Atelhe, A. G., & Agada, A. T. (2014). Re-visiting political corruption and development in Nigeria under democratic rule. Academic Journal of Interdisciplinary Studies, 3(1), 305–314. Azeez, A. (2011). Endangering good governance for sustainable democracy: The continuing struggle against corruption in Nigeria. Jourrnal in Research, Peace, Gender and Development, 1(11), 307–314. Bardhan, P. (1997). Corruption and development: A review of issues. Journal of Economic Literature, 35(3), 1320–1346. Berkovich, I. (2015). The corrupted industry and the “wagon-wheel effect”: A cross-country exploration of the effect of government corruption on public service effectiveness. Administration & Society, 1–21. Berlinski, B. C. (1997). The dark figure of corruption. Policy Review, 155(July 2009), 71–82. Bhasin, M. (2013). An empirical investigation of the relevant skills of forensic accountants. Journal of Education for Business, 1(2), 11–52. Bhasin, M., & Digabriele, J. A. (2008). An empirical investigation of the relevant skills of forensic accountants. Journal of Education for Business, 83(6), 331–338. Bhasin, M. L. (2013). Corporate governance and forensic accountant : An exploratory study. International Journal of Accounting Research, 1(2), 55–83. Bierstaker, J. L., Brody, R. G., & Pacini, C. (2006). Accountants’ perceptions regarding fraud detection and prevention methods. Managerial Auditing Journal, 21(5), 520–535. Blumer, H. (1986). The methodological position of symbolic interactionism. In Symbolic Interactionism Perspective and Method (1st Papeba, pp. 1–61). Berkeley, Los Angeles, London: Prentice-Hall, Fuc. Eaglewood Cliffs, NJ. Blue Print (2017). Fighting corruption more diffficult than insurgency. Blue Print Newspapers, December 8, 201. Blue Print Newspapers Limited, Abuja. Bologna, G. J., & Lindquist, R. J. (1987). Fraud auditing and forensic accounting: new tools and techniques. New Jersey: wiley publishers. Boris J. Steffen. (2017). Value and cent:The investigation of financial statements for fraud. American Bankruptcy Institute, (December), 1–5. Breit, E., Thomas, T. L., & Olaison, L. (2015). Critiquing corruption: A turn to theory. Ephera Thoery & Politics in Organization, 15(2), 319–336. Bressler, L. (2011). Forensic investigation: The importance of accounting information systems. International Journal of Business, Accounting, & Finance, 5(1), 67–77. Bressler, L. (2012). The role ole of forensic a accountants in fraud investigations: Importance of attorney and judge’s perceptions. Journal of Finance and Accountancy, 9, 1–9. Brink, H. I. (1993). Validity and reliability in qualitative research. Curationis, 16(2), 35–38. Caelli, K., Ray, L., & Mill, J. (2003). “Clear as mud”: Toward greater clarity in generic qualitative research. International Journal of Qualitative Methods, 2(2), 1–13. Carnes, K. C., & Gierlasinski, N. J. (2001). Forensic accounting skills: will supply finally catch up to demand? Managerial Auditing Journal, 16(6), 378–382. Carpenter, T. D., Durtschi, C., & Gaynor, L. M. (2011). The incremental benefits of a forensic accounting course on skepticism and fraud-related judgments. Issues in Accounting Education, 26(1), 1–21. Chakrabarti, M. (2014). Problems and prospects of forensic accounting profession in India. International Journal of Informative & Futuristic Research, 2(1), 1–9. Chi-chi, O. A., & Ebimobowei, A. (2012). Fraudulent activities and forensic accounting services of banks in Port Harcourt, Nigeria. Asian Journal of Business Management, 4(2), 124–129. Clements, L. H., & Knudstrup, M. (2016). which fraud investigation procedures are most often performed? An Exploratory Study. Journal of Forensic & Investigative Accounting, 8(2), 501–514. Coburn, N. F. (2006). Corporate investigations. Journal of Financial Crime, 13(3), 348–368. Colazingari, S., & Rose-Ackerman, S. (1998). Corruption in a paternalistic democracy: Lessons from Italy for Latin America. Political Science Quarterly, 113(3), 447–470. Cooper, D. J., Dacin, T., & Palmer, D. (2013). Fraud in accounting, organizations and society: Extending the boundaries of research. Accounting, Organizations and Society, 38(6–7), 440–457. Corley, K., & Gioia, D. A. (2011). Building theory about theory building: What constitutes a theoretical contribution? Academy of Management Review, 36(1), 12–32. Creswell, J. W. (2012). Education research: Planning, conducting and evaluating quantitative and qualitatitveresearch (Fourth edition). Boston: Pearson Education Limited. Creswell, J. W. (2013). Qualitative inquiry and reseach design: Choosing among five approaches. (L. Habib, K. Koscielak, B. Bauhaus, & M. Masson, Eds.) (Third edition). Los Angeles: Sage Publications, Inc. Creswell, J. W. (2014). Educational research: Planning, conducting and evaluating quantitative and qualitatitive research (Fourth Edition). Harlow: Pearson Education Limited. Crumbley, D. L., & Apostolou, N. G. (2005). The expanding role of the forensic accountant. The Forensic Examiner, Fall 2005, 39–43. Curtis, G. E. (2008). Legal and regulatory environments and ethics: Essential components of a fraud and forensic accounting curriculum. Issues in Accounting Education, 23(4), 535–543. Dada, O. S., Owolabi, S. A., & Okwu, A. T. (2013). Forensic accounting a panacea to alleviation of fraudulent practices in Nigeria . International Journal of Business Managment, and Economic Research, 4(5), 787–792. DailySun. (2015, September 14). Buhari widens up the fight against corruption. Daily Sun Newspaper, p. 10 (1) No 3229. Daniels, B. W., Ellis, Y., & Gupta, R. D. (2013). Accounting educators and practitioners' perspectives on fraud and forensic topics in the accounting curriculum. Journal of Legal, Ethical and Regulatory Issues, 16(2), 93–107. Davis, J. H., Schoorman, F. D., & Donaldson, L. (1997). Toward a stewardship theory of management. Academy of Management Review, 22(1), 20–47. DeGraaf, G. (2007). Causes of corruption: Towards a contextual theory of corruption. Public Administration Quarterly, 31(1), 39–86. DeGraaf, G., & Huberts, L. W. J. C. (2008). Portraying the nature of corruption using an explorative case study design. Public Administration Review, 68(4), 640–653. Denzin, N. K., & Lincoln, Y. S. (2011). The landscape of qualitative research (Fourth Edition). Los Angeles, New Delhi, London: Sage Publications . Dicke, L. A., & Ott, J. S. (2002). A test: Can stewardship theory serve as a second conceptual foundation for accountability methods in contracted human services? International Journal of Public Administration, 25(4), 463–487. Digabriele, J. A. (2009). Implications of regulatory prescriptions and audit standard on the evolution of forensic accounting in the audit process. Journal of Applied Accounting Research, 10(2), 109–121. DiGabriele, J. A., & Huber, W. D. (2015). Topics and methods in forensic accounting research. Accounting Research Journal, 28(1), 98–114. Dion, M. (2010a). Corruption and ethical relativism: what is at stake? Journal of Financial Crime, 17(2), 240–250. Dion, M. (2010b). What is corruption corrupting? A philosophical viewpoint. Journal of Money Laundering Control, 13(1), 45–54. Domino, M. A., Giordano, G., & Webinger, M. (2017). An investigation of the factors that impact the perceived value of forensic accounting certifications. Journal of Forensic and Investigative Accounting Volume, 9(1), 637–653. Domino, M. A., Stradiot, M., & Webinger, M. (2015). Factors which may bias judges’ decisions to exclude accounting expert witnesses testimony. Accounting Research Journal, 28(1), 59–77. Donaldson, L., & Davis, J. H. (1991). Stewardship theory or agency theory: Australian Journal of Management, 16(June 1991), 49–66. Dong, R. (2011). Research on legal procedural functions of forensic accounting. Energy Procedia, 5, 2147–2151. Donovan, G. O. (2002). Environmental disclosures in the annual report: Extending the applicability and predictive power of the legitimacy theory. Accounting, Auditing and Accountability Journal, 15(3), 344–371. Dowling, J., & Pfeffer, J. (1975). Organizational legitimacy : Social values and organizational behavior between the organizations seek to establish congruence. The Pacific Sociological Review, 18(1), 122–136. Dungan, J., Waytz, A., & Young, L. (2014). Corruption in the context of moral trade-offs. Journal of Interdisciplinary Economics, 26(1–2), 97–118. Eddy, E. N., & Akpan, E. E. (2008). Nigerian government , the public sector and the fight against corruption : The role of information and communication technology. International NGO Academic Journal, 3(10), 162–166. EFCC. (2010). EFCC, 2010 Annual Report. EFCC. (2011). EFCC, 2011 Annual Report. EFCC. (2012). EFCC, 2012 Annual Report. EFCC. (2013a). EFCC, 2013 Annual Report. EFCC. (2014). EFCC, 2014 Annual Report. EFCC. (2013b). Zero tolerance: The Magazine of Nigeria’s Economic and Financial Crimes Commission, Special Anniversary, 156. EFCC. (2015). Zero tolerance: The Magazine of Nigeria’s Economic and Financial Crimes Commission, 8(1 January-March), 54. EFCC Establishment Act. (2004). Economic and Finacial Crimes Commission Establishment Act,2004. Efiong, E. J. (2012). Forensic accounting education : An exploration of level of awareness in developing economies - Nigeria as a case study. International Journal of Business and Management, 7(4), 26–34. Efiong, E. J. (2013). An exploration of forensic accounting education and practice for fraud prevention and detection in nigeria. Unpublished PhD Thesis. De Montfort University, Leicester. Egwemi, V. (2012). Corruption and Corrupt practices in Nigeria: An agenda for Taming the Monster. Journal of Sustainable Development in Africa, 14(3), 72–85. Emeh, Y., & Obi, J. O. (2013). An Emperical analysis of forensic accounting and finacial fraud in Nigeria. African Journal of Social Sciences, 3(4), 112–121. Enofe, a O., Okpako, P. O., & Atube, E. N. (2013). The impact of forensic accounting on fraud detection. European Journal of Business and Management, 5(26), 61–73. Fafawora, D. (2015, October 8). How really bad is public corruption in Nigeria. The Nation Newspaper;http://thenationonlineng.net, pp. 1–3. Filstad, C., & Gottschalk, P. (2012). Characteristics of white-collar criminals: A Norwegian study. Journal of Money Laundering Control, 15(2), 175–185. Fontrodona, J., & Sison, A. J. G. (2006). The nature of the firm, agency theory and shareholder theory: A critique from philosophical anthropology. Journal of Business Ethics, 66(1), 33–42. Free, C. (2015). Looking through the fraud triangle: A review and call for new directions. Meditari Accountancy Research, 23(2), 175–196. Gbegi, D. ., & Okoye, E. I. (2013). Forensic accounting : A tool for fraud detection and prevention in the public sector . ( a study of selected ministries in Kogi state ). International Journal of Academic Research in Business and Social Sciences, 3(3), 1–19. Ghatak, A., & Iyengar, S. (2014). Corruption breeds corruption. Studies in Microeconomics, 2(1), 121–132. Ghazali, M. Z., Rahim, M. S., Ali, A., & Abidin, S. (2014). A preliminary study on fraud prevention and detection at the state and local government entities in malaysia. Procedia - Social and Behavioral Sciences, 164(August), 437–444. 00 Gioia, D. A., & Chittipeddi, K. (1991). Sensemaking and sensegiving in strategic change initiation. Strategic Management Journal, 12(6), 433–448. Gioia, D. A., Corley, K. G., & Hamilton, A. L. (2012). Seeking qualitative rigor in inductive research: Notes on the gioia methodology. Organizational Research Methods, 16(1), 1–17. Gioia, D. A., Schultz, M., & Corley, K. G. (2000). Organizational Identity, image, and adaptive instability. The Academy of Management Review, 25(1), 63–81. Gioia, D. A., & Thomas, J. B. (1996). Identity, image, and issue interpretation : sensemaking during strategic change in academia. Administrative Science Quarterly41(3), 370–403. Globescan. (2015). Corruption is world’s most talked about problem. Retrieved November 16, 2015, http://www.globescan.com/news_archives/bbc_corruption/ Gottschalk, P. (2010a). “Cetegories of financial crime.” Journal of Financial Crime, 17(4), 441–45. Gottschalk, P. (2010b). Theories of financial crime. Journal of Financial Crime, 17(2), 210–220. Gottschalk, P. (2014). Characteristics of financial crime investigation reports by fraud examiners. Journal of Investment Compliance, 15(4), 57–66. Graycar, A., & Sidebottom, A. (2012). Corruption and control: A corruption reduction approach. Journal of Financial Crime, 19(4), 384–399. Grubor, G., Ristić, N., & Simeunović, N. (2013). Integrated forensic accounting investigative process model in digital environment. International Journal of Scientific Research Publications, 3(12), 1–9. Guest, G., MacQueen, K. M., & Namey, E. E. (2012). Applied thematic analysis. (V. Knight, L. Habib, K. Koscielak, A. Virding, & A. Rosenstein, Eds.). Los Angeles, New Delhi, London, Singapore, Washington DC: Sage Publications. Guthrie, J., & Parker, L. D. (1989). Corporate social reporting: a rebuttal of legitimacy theory. Accounting and Business Research, 19(76), 343–352. Harrison, E. (2007). Corruption. Development in Practice, 17(4–5), 672–678. Heitger, L. E., & Heitger, D. L. (2008). Incorporating forensic accounting and litigation advisory services into the classroom. Issues in Accounting Education, 23(4), 561–572. Hendi, Y. P. (2013). Better, faster, smarter: developing a blueprint for creating forensic accountants. Journal of Money Laundering Control, 16(4), 353–378. Hung, H. (1998). A typology of the theories of the roles of governing boards. Corporate Governance: An International Review, 6(2), 101–111. Ibietan, J. (2013). Corruption and public accountability in the nigerian public sector: Interrogating the omission. European Journal of Business and Management, 5(15), 41–49. Ibrahim, U., Samsudin, S. R., & Mohamed, M. (2017). Appraising the effectiveness of economic and financial crimes commission ( EFCC ) in tackling public sector corruption in Nigeria. Journal of Advanced Research in Business and Managment Studies, 2(2), 1–12. Ijewereme, O. B. (2015). Anatomy of corruption in the nigerian public sector: Theoretical perspectives and some empirical explanations. Sage Open, 5(2), 1–16. Ilter, C. (2014). Common grounds of accounting scandals reflected on Wikipedia. Journal of Money Laundering Control, 17(4), 440–474. Imhonopi, D., & Urim, U. (2013). Leadership crisis and corruption in the Nigerian public sector: An albatross of national development. The African Symposium, 13 (1), 78-87, June 2013, 13(1), 78–87. Imoniana, joshua O., Antunes, M. T. P., & Formigoni, H. (2013). The forensic accounting and corporate fraud. Journal of Information Systems and Technology Management, 10(1), 119–144. Inokoba, P. K., & Ibegu, W. T. (2011). economic and financial crime commission (efcc) and political corruption: Implication for the consolidation of democracy in nigeria. Anthropologist, 13(4), 283–291. Ishola, M. ‘Hakeem. (2012). Fighting corruption: an expectation augmented approach. Humanomics, 28(2), 133–147. Italia, M. (2012). The multi-disciplined skills required of forensic accountants. Journal of Modern Accounting and Auditing, 8(3), 365–373. Jensen, C., & Meckling, H. (1976). Thoery of the firm: Managerial behaviour, agency costs and ownership structure. Journal of Financial Economics, 3, 305–360. John Taylor. (2011). Forensic accounting (First Edition). London: Pearson Education Limited. Kasum, A. S. B. (2009). The relevance of forensic accounting to financial crimes in private and public sectors of third world economies: A study from Nigeria. Journal of Business Ethics 6(5) 145-156. Kaufmann, D. (1997). Corruption : The facts. Foreign Policy, 107, 114–131. Kennedy, D. M. (2016). Is it any clearer? Generic qualitative inquiry and the VSAIEEDC model of data analysis. The Qualitative Report, 21(8), 1369–1379. Kennett, D., Downs, A., & Durler, M. G. (2011). Accounting students intent to blow the whistle on corporate fraudulent financial reporting : An experiment. International Journal of Business and Social Science, 2(14), 14–23. King, N., & Horrocks, C. (2010). Interviews in qualitatitive research (First Edition). Los Angeles,L: Sage Publications limited. Koh, A. N., Arokiasamy, L., Lee, C., & Suat, A. (2009). Forensic accounting : public acceptance towards occurrence of fraud detection. International Journal of Business and Management, 4(11), 145–149. Koudelková, P., & Senichev, V. (2015). Mix research approach towards corruption -experts’ perception: challenges and limitations. Procedia - Social and Behavioral Sciences, 175(175), 39–47. Kranacher, M., Morris, B. W., Pearson, T. A., & Riley, R. A. (2008). A model curriculum for education in fraud and forensic accounting. Issues in Accounting Education, 23(4), 505–519. Kulik, B. W. (2005). Agency theory, reasoning and culture at enron: In search of a solution. Journal of Business Ethics, 59(4), 347–360. Lakshmi, P., & Menon, G. (2016). Forensic accounting: a checkmate for corporate fraud, Journal of Modern Accounting and Auditing 12(9), 453–460. Lietz, C. A., Langer, C. L., & Furman, R. (2006). Establishing trustworthiness in qualitative research in social work: Implications from a study regarding spirituality. Qualitative Social Work, 5(4), 441–458. Liu, L. (2016). Using generic inductive approach in qualitative educational research: A case study analysis. Journal of Education and Learning, 5(2), 129. Lokanan, M. E. (2014). How senior managers perpetuate accounting fraud? Lessons for fraud examiners from an instruction case. Journal of Financial Crime, 21(4), 411–423. Louwers, T. J. (2015). The past, present, and future (?) of crime-related forensic accounting methodology. Accounting Research Journal, 28(1), 4–9. Lui, F. T. (1985). An equilibrium queueing model of bribery. Journal of Political Economy, 93(4), 760–781. Macrae, J. (1982). Underdevelopment and the economics of corruption: A game theory approach. World Development, 10(8), 677–687. Mailley, G. M. J. (2015). A tale of two triangles: comparing the fraud triangle with criminology’s crime triangle. Accounting Research Journal, 28(1), 45–58. Malgwi, C. a. (2004). Fraud as economic terrorism: The efficacy of the Nigerian economic and financial crimes commission. Journal of Financial Crime, 12(2), 144–164. Maras, M.-H., & Miranda, M. D. (2017). Overlooking forensic evidence? A review of the 2014 International Protocol on the documentation and investigation of sexual violence in conflict. Global Security: Health, Science and Policy, 2(1), 10–21. Marquette, H., & Peiffer, C. (2015). Corruption and collective action. Development Leadership Program, U4 Anti-Corruption Resource Centre, 22. Retrieved from http://www.dlprog.org/research/corruption-and-collective-action.php%5Cnhttp://www.u4.no/publications/corruption-and-collective-action/ Matheson, J. L. (2007). The voice transcription technique : Use of voice recognition software to transcribe digital interview data in qualitative. The Qualitative Report, 12(4), 547–560. Mauro, P. (1995). Corruption and growth. The Quarterly Journal of Economics, 110(3), 681–712. Mauro, P. (1998). Corruption : Causes , consequences , and agenda for further research. Finance and Development, 35(1), 11–14. Maxwell, J. A. (2005). Qualitative research design: An interactive design (Second Edition). London, New Delhi: Sage Publications. Maynard, P. (1998). Anti-Corruption Laws: is there a model? Journal of Financial Crime, 5(3) 275-282.. Mbaku, J. M. (2008). Corruption cleanups in africa: Lessons from public choice theory. Journal of Asian and African Studies, 43(4), 427–456. Méndez, F., & Sepúlveda, F. (2006). Corruption, growth and political regimes: Cross country evidence. European Journal of Political Economy, 22(1), 82–98. Merriam, S. B. (1988). Case study research in education: A qualitatitive approach (First Edition). San Fransisco: Jossey-Bass Publishers. Merriam, S. B. (1995). Theory to Practice: What Can you tell an N of 1?:Issues of validity and reliability in qualitative research. PAACE Journal of Lifelong Learning, 4, 51–60. Merriam, S. B. (2009). Qualitative research: A guide to design and implementation (Second Edition). San Ffransisco: Jossey-Bass. Miles, H. B., & Huberman, A. (1994). Qualitative data analysis: An expanded source book (Second edition). London: Thousand Oaks, CA Sage. Miller, T., Birch, M., Mauthner, M., & Jessop, J. (2012). Ethics in qualitative research. (T. Miller, M. Birch, M. Mauthner, & J. Jessop, Eds.) (Second Edition). Los Angeles: Sage Publications. Mitric, M., Stankovic, A., & Lakicevic, A. (2012). Forensic accounting – the missing link in education and practice. Management Journal for Theory and Practice of Management, 17(65), 41–50. Modugu, K. P., & Anyaduba, J. O. (2013). Forensic accounting and financial fraud in nigeria : An empirical approach. International Journal of Business and Social Science, 4(7), 281–289. Montinola, G. R., & Jackman, R. W. (2002). Sources of corruption: A cross-country study. British Journal of Political Science, 32(1), 147–170. Morales-pita, A. E., & Daniel, F. (2014). Sustainable economic growth as a function of corruption , oil dependence , poverty , and inequality. International Journal of Academic Research in Management, 3(3), 242–256. Morrow, S. L. (2005). Quality and trustworthiness in qualitative research in counseling psychology. Journal of Counseling Psychology, 52(2), 250–260. Muth, M. M., & Donaldson, L. (1998). Stewardship theory and board structure: A contingency approach. Corporate Governance: An International Review, 6(1), 5–28. Muthusamy, G. (2011). Behavioral intention to use forensic accounting services for the detection and prevention of fraud by large malaysian companies. PhD Thesis, Curtin University, (Unpublished). Njanike, K., Dube, T., & Mashayanye, E. (2009). The Effectiveness of Forensic Accounting in Detecting , Investigating , and Preventing Bank Frauds. Journal of Sustainable Development in Africa, Vol. 10(4), pp.405-425. Nneka, E., & Faben, S. (2012). An evaluation of effectiveness of economic and financial crime commission ( EFCC ) in checkmating public sector accountants operation in Nigeria. Arabian Journal of Business and Management Review (Nigerian Chapter), 1(1), 21–34. Nwachukwu, E. (2015). Corruption: The elephant in the room. Leadershipnewspapers http://leadership.ng/opinions/46351/corruption-the-Elephant-in-the-Room. Nwosu, S. (2016). Corruption fights back? Indeed! The Sun. online edition http://sunnewsonline.com/corruption. Nye, J. S. (1967). Corruption and political development : A cost-benefit analysis. American Political Science Association, 61(2), 417–427. O, D. S., Andy, T. O., Owolabi, S. A. J., & Okwu, A. T. (2013). forensic accounting a panacea to alleviation of fraudulent practices in Nigeria . International Journal of Business Managment, and Economic Research, 4(5), 787–792. Obuah, E. (2010a). Combating corruption in a “failed” state: The Nigerian economic and financial crimes commission. Journal of Sustainable Development in Africa, 12(1), 27–53. Obuah, E. (2010b). Combatting corruption in Nigeria: The Nigerian economic and financial crimes (EFCC). African Studies Quarterly, 12(1), 17–44. Ochulor, C., Metuonu, I., & Asuo, O. (2011). Corruption in contemporary Nigeria: The way out. American Journal of Social and Management Sciences, 2(1), 91–99. https://doi.org/10.5251/ajsms.2011.2.1.91.99 Ogbeidi, M. M. (2012). Political leadership and corruption in nigeria since 1960 : A socio-economic analysis. Journal of Nigeria Studies, 1(2), 1–25. Okogbule, N. . (2006). An appraisal of the legal and institutional framework for combatting corruption in Nigeria. Journal of Financial Crime, 13(1), 92–106. Olajide, S. D. (2014). Forensic Accounting technique: A means of successful eradication of corruption through fraud prevention , bribery prevention and embezzelement prevention in Nigeria. Kuwait Chapter of Arabian Journal of Business and Management Review, 4(1), 176–187. Ole Rummei, P. M., & Rummel, P. M. O. (2004). Corruption: a non-parametric analysis. Journal of Economic Studies, 31(6), 509–523. Oluwatoyin, M. J. P. (2014). Forensic Accountants, Auditors and Fraud: Capability and Competence Requirements in the Nigerian Public Sector. PhD Thesis Submitted to Universiti Utara Malaysia (Unpublished). Omar, N. B., Mohamed, N., Jomitin, B., & Haron, R. (2013). The relevance of forensic accounting in public sector ( a study of selected government agencies in klang valley ). International Conference of Financial Criminology, (28–29 May), 1–14. Onuma, C., & Onyeacholem, G. (2016). Corruption fights back: EFCC Vs A reactionary elite. International Centre for Investigative Reporting, online edition https://icirnigeria.org/corruption-. Osipitan, T., & Odusote., A. (2014). Nigeria: Challenges of defence counsel in corruption prosecution. Acta Universitatis Danubius. Juridica, 10(3), 71. Osoba, S. (1996). Corruption in Nigeria: Historical perspective. Review of African Political Economy, 69, 371–386. Othman, Z. (2011). Integration of Ethics in Malaysian Corporate Governance Practices. PhD Thesis (Unpublished) Othman, Z., Shafie, R., Hamid, F. Z. A., & Abdul Hamid, F. Z. (2014). Corruption – why do they do it ? Procedia - Social and Behavioral Sciences, 164(August), 248–257. Otusanya, O. J. (2011). corruption as an obstacle to develpment in developing countries: A review of literature. Journal of Money Laundering Control, 14(4), 387–422. Pastoriza, D., & Ariño, M. A. (2013). When agents become stewards: Introducing learning in the stewardship theory. Journal of Chemical Information and Modeling, 53(9), 1689–1699. Patten, D. M. (1992). Intra- industry environmental disclosures in response to the alaskan oil spill: a note on legitimacy theory. Accounting Organizations and Society, 17(5), 471–475. Pearson, T. a, & Singleton, T. W. (2008). Fraud and forensic accounting in the digital environment. Issues in Accounting Education, 23(4), 545–559. Percy, W. H., Kostere, K., & Kostere, S. (2015). Generic qualitative research in psychology. The Qualitative Report, 20(2), 76–85. Popoola, O. M. J., Che-Ahmad, A. B., & Samsudin, R. S. (2015). An empirical investigation of fraud risk assessment and knowledge requirement on fraud related problem representation in Nigeria. Accounting Research Journal, 28(1), 78–97. Porter, S. F., & Crumbley, D. L. (2012). Teaching interviewing techniques to forensic accountants is critical. Journal of Forensic & Investigative Accounting, 4(1), 122–146. Quirin, J. J., & O’Bryan, D. W. (2014). The mobile home monster: a forensic case in the use of public records to locate assets. Issues in Accounting Education, 29(2), 371–378. Ramamoorti, S. (2008). The psychology and sociology of fraud: Integrating the behavioral sciences component into fraud and forensic accounting curricula. Issues in Accounting Education, 23(4), 521–533. Reshma Kumari Tiwari, J. D. (2017). Forensic accounting: a blend of knowledge. Journal of Financial Regulation and Compliance, 25(1), 73–85. Rezaee, Z., & Burton, E. J. (1997). Forensic accounting education: insights from academicians and certified fraud examiner practitioners. Managerial Auditing Journal, 12(9), 479–489. Rezaee, Z., Lander, G. H., & Reinstein, A. (1992). Forensic accounting : Challenges and opportunities. The Ohio CPA Journal, 51(5), 33–37. Richards, L. (2015). Handling qualitative data: A practical guide (Third edition). Los Angeles, New Delhi, London, Singapore, Washington DC. Ritter, J. R. (2008). Forensic finance. Journal of Economic Perspectives, 22(3), 127–147. Robert K. Y. (2011). Qualitative research from start to finish. New York, London: The Guilford Press. Roman, A. V., & Miller, H. T. (2013). Building Social Cohesion: Family, Friends, and Corruption. Administration & Society, 46(7), 775–795. Ronald Mutum. (2015). Nigeria: Inside EFCC’s high-profile corruption cases. Daily Trust Newspaper. Rothstein, B., & Torsello, D. (2013). Is corruption understood differently in different cultures? Anthropology meets political science. QOG Working Paper Series, University of Gothenburg, (March), 1–47. Rumyantseva, N. L. (2005). Taxonomy of corruption in higher education. Peabody Journal of Education, 80(1), 81–92. Sadiq, M. , & abdullahi, m. (2013). corruption as the bane of nigeria’s development. International Journal of Economic Development Research and Investment, 4(1), 83–93. Saldana, J. (2009). The coding manual for qualitative researchers (First Edition). Los Angeles, New Delhi, London, Singapore, Washington DC: Sage Publications limited. Samuel Ogundipe. (2017). Buhari keeps mum as N9 trillion contract scandal rocks NNPC. Premium Times, Abuja, online publication. Sanchez, M. (2012). The role of the forensic accountant in a medicare fraud identity theft case. Global Journal of Business Research (GJBR), 6(3), 85–92. Sanchez, M. H., & Zhang, S. W. (2012). The role of the expert witness in accounting fraud cases. Global Journal of Business Research (GJBR), 6(1), 103–111. Sandelowski, M. (1993). Rigor or rigor mortis: The problem of rigor in qualitative research. Advance Nursing Science, 16(2), 1–8. Seetharaman, A., Senthilvelmurugan, M., & Periyanayagam, R. (2004). Anatomy of computer accounting frauds. Managerial Auditing Journal, 19(8), 1055–1072. Segal, L. (2012). Instilling stewardship to address the integrity/efficiency dilemma. Administration and Society, 44(7), 825–852. Shah, A., & Schacter, M. (2004). Combating corruption: Look before you leap. Finance and Development, 41(4), 40–43. Shapiro, S. P. (2005). Agency theory. Annual Review of Sociology, 31(2005), 263–284. Shehu, A. Y. (2005). Combating corruption in Nigeria - bliss or bluster? Journal of Financial Crime, 12(1), 69–87. Simeunović, N., Grubor, G., & Ristic, N. (2016). Forensic accounting in the fraud auditing case. The European Journal of Applied Economics, 13(2), 45–56. Singleton, T. W., & Singleton, A. J. (2010). Fraud Auditing and Forensic Accounting (Third Eidition). New Jersey: John Wiley & Sons. Sitwela Imenda. (2014). Is there a conceptual difference between theoretical and conceptual frameworks. Journal of Social Science, 38(2), 185–195. Smith, G. S., & Crumbley, D. L. (2009). Defining a forensic audit. Journal of Digital Forensics, 4(1), 61–80. Snook, B., Eastwood, J., Stinson, M., Tedeschini, J., & House, J. C. (2010). Reforming investigative interviewing in Canada. Canadian Journal of Criminology & Criminal Justice, 52(2), 215–229. Stake, R. E. (1995). The Art of Case Study Research. London, New Delhi. Sage Publications Svensson, J. (2005). Eight questions about corruption. Journal of Economic Perspectives, 19(3), 19–42. Tanzi, V. (1998). Corruption around the world : Causes , consequences , scope , and cures. IMF Staff Papers, 45(4), 559–595. TheNation. (2016). Osinbajo decries low conviction in corruption cases. The Nation Newspaper;http://thenationonlineng.net. TheSun. (2016, January 16). The high cost of corruption. The Sun Newspapares. TI. (2013). Corruption perceptions index 2013. Transparency International. Berlin. TI. (2014). Corruption perceptions index 2014. Transparency International. Berlin. TI. (2015). Corruption perception index 2015. Transparency International. Berlin. TI. (2016). Corruption perception index 2016. Transparency International. Berlin. TI. (2017). Corruption perception index 2017. Transparency International. Berlin. Tiwari, R. K., & Debnath, J. (2017). Knowledge, forensic accounting: A blend of knowledge. Journal of Financial Regulation and Compliance, 25(1), 73–85. Torsello, D., & Venard, B. (2015). The Anthropology of corruption. Journal of Management Inquiry, (June), 1–21. Umar, I., Rose, S. S., & Mohamed, M. (2016). Adoption of forensic accounting in fraud detection by anti-corruptio agency: A conceptual framework. International Journal of Management Research & Review, 6(2), 139–148. Underkuffler, L. (2005). Captured by evil: The idea of corruption in law, 280, 1–51. Van Akkeren, J., Buckby, S., & MacKenzie, K. (2013). A metamorphosis of the traditional accountant: An insight into forensic accounting services in Australia. Pacific Accounting Review, 25(2), 188–216. Van Slyke, D. M. (2007). Agents or stewards: Using theory to understand the government-nonprofit social service contracting relationship. Journal of Public Administration Research and Theory, 17(2), 157–187. Wei, S., & Zeckhauser, R. (1999). Dark deals and dampened destinies: corruption and economic performance. Japan and the World Economy, 11, 443–454. Wells, J. T., & Hymes, L. (2012). Bribery and corruption case book. New Jersey, John Wiley and Sons Publishers. Weyembergh, A. (2013). Coordination and initiation of investigations and prosecutions through Eurojust. ERA Forum, 14(2), 177–186. Winsor, M. (2016, February 21). Corruption in Nigeria could cost 37% of GDP by 2030: Report. International Business Times. Wolfe, D. T., & Hermanson, D. R. (2004). The fraud diamond : Considering the four elements of fraud. CPA Journal, 74(12), 38–42. Wong, S., & Venkatraman, S. (2015). Financial accounting fraud detection using business intelligence. Asian Economic and Financial Review, 5(11), 1187–1207. Yaru, M. A. (2009). Economic perspective of corruption in public sector: A theoretical explanation and lessons for Nigeria. Ilorin Journal of Business and Statistics. Yeboah-assiamah, E., Asamoah, K., & Osei-kojo, A. (2014). Corruption Here , Corruption There , Corruption Everywhere : A Framework for Understanding and Addressing Public Sector Corruption in Developing African Democracies. Journal of Public Administration and Governance, 4(3), 186–204. Yin, R. K. (1994). Case study research: Design and methods (Second Edition). London, New Delhi: Sage Publications. Young, G. R. (2008). Forensic accounting and FAU: An executive graduate program. Issues in Accounting Education, 23(4), 593–599. Young, M. H. . (2007). Anti-Corruption Efforts in the Carribean: Are we Doing Enough? Journal of Financial Crime, 14(3), 250–263.

Forensic accounting investigating techniques and the public sector corruption in Nigeria

Similar Items