Factors influencing the adoption of forensic accounting in fraud investigation process by economic and financial crimes commission (EFCC) : a case study in Nigeria

Factors influencing the adoption of forensic accounting in fraud investigation process by economic and financial crimes commission (EFCC) : a case study in Nigeria

In Nigeria, one of the efforts made by the government to fight economic and financial crimes was the establishment of the Economic and Financial Crimes Commission (EFCC). The aim of this study was to investigate the performance of the EFCC and identify the influence of institutional and organisation...

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Main Author: Umar, Ibrahim
Format: Thesis
Language:eng
eng
Published: 2017
Subjects:
HF5601-5689 Accounting
Online Access:https://etd.uum.edu.my/7989/1/s95989_01.pdf
https://etd.uum.edu.my/7989/2/s95989_02.pdf
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institution Universiti Utara Malaysia
collection UUM ETD
language eng
eng
advisor Samsudin, Rose Shamsiah
Mohamed, Mudzamir
topic HF5601-5689 Accounting
spellingShingle HF5601-5689 Accounting
Umar, Ibrahim
Factors influencing the adoption of forensic accounting in fraud investigation process by economic and financial crimes commission (EFCC) : a case study in Nigeria
description In Nigeria, one of the efforts made by the government to fight economic and financial crimes was the establishment of the Economic and Financial Crimes Commission (EFCC). The aim of this study was to investigate the performance of the EFCC and identify the influence of institutional and organisational factors on the adoption of forensic accounting in EFCC’s fraud investigation process. This study adopted an in-depth qualitative case study approach. The data used for the intended objectives were obtained through institutional documentary evidence, non-participatory observations, and in-depth qualitative interviews conducted with the senior, middle and first-line management of the EFCC. The data gathered were analysed using manual thematic framework analysis and aided by N-Vivo qualitative software. The results revealed that the ineffectiveness of the EFCC in tackling corruption was due to the absence of political will, inefficient judicial system, the dominance of police personnel within EFCC, and the partial adoption of forensic accounting in fraud investigation process. The partial adoption of forensic accounting was influenced by the insufficiency of personnel, inadequate funding, and unfavourable attitude despite the observed need for global best practices in fraud investigation process. This study integrated institutional and contingency theories in explaining the adoption of forensic accounting in improving the effectiveness of the EFCC. Neither the institutional nor contingency factors individually provided a full explanation for the poor performance of the EFCC, suggesting the combined influences of institutional and organisational factors. Future studies may develop a more precise measurement or a comparative assessment of various country’s Anti-Corruption Agencies (ACAs) in tackling economic and financial crimes.
format Thesis
qualification_name Ph.D.
qualification_level Doctorate
author Umar, Ibrahim
author_facet Umar, Ibrahim
author_sort Umar, Ibrahim
title Factors influencing the adoption of forensic accounting in fraud investigation process by economic and financial crimes commission (EFCC) : a case study in Nigeria
title_short Factors influencing the adoption of forensic accounting in fraud investigation process by economic and financial crimes commission (EFCC) : a case study in Nigeria
title_full Factors influencing the adoption of forensic accounting in fraud investigation process by economic and financial crimes commission (EFCC) : a case study in Nigeria
title_fullStr Factors influencing the adoption of forensic accounting in fraud investigation process by economic and financial crimes commission (EFCC) : a case study in Nigeria
title_full_unstemmed Factors influencing the adoption of forensic accounting in fraud investigation process by economic and financial crimes commission (EFCC) : a case study in Nigeria
title_sort factors influencing the adoption of forensic accounting in fraud investigation process by economic and financial crimes commission (efcc) : a case study in nigeria
granting_institution Universiti Utara Malaysia
granting_department Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
publishDate 2017
url https://etd.uum.edu.my/7989/1/s95989_01.pdf
https://etd.uum.edu.my/7989/2/s95989_02.pdf
_version_ 1747828302692745216
spelling my-uum-etd.79892021-08-18T08:17:13Z Factors influencing the adoption of forensic accounting in fraud investigation process by economic and financial crimes commission (EFCC) : a case study in Nigeria 2017 Umar, Ibrahim Samsudin, Rose Shamsiah Mohamed, Mudzamir Tunku Puteri Intan Safinaz School of Accountancy (TISSA) Tunku Puteri Intan Safinaz School of Accountancy (TISSA) HF5601-5689 Accounting In Nigeria, one of the efforts made by the government to fight economic and financial crimes was the establishment of the Economic and Financial Crimes Commission (EFCC). The aim of this study was to investigate the performance of the EFCC and identify the influence of institutional and organisational factors on the adoption of forensic accounting in EFCC’s fraud investigation process. This study adopted an in-depth qualitative case study approach. The data used for the intended objectives were obtained through institutional documentary evidence, non-participatory observations, and in-depth qualitative interviews conducted with the senior, middle and first-line management of the EFCC. The data gathered were analysed using manual thematic framework analysis and aided by N-Vivo qualitative software. The results revealed that the ineffectiveness of the EFCC in tackling corruption was due to the absence of political will, inefficient judicial system, the dominance of police personnel within EFCC, and the partial adoption of forensic accounting in fraud investigation process. The partial adoption of forensic accounting was influenced by the insufficiency of personnel, inadequate funding, and unfavourable attitude despite the observed need for global best practices in fraud investigation process. This study integrated institutional and contingency theories in explaining the adoption of forensic accounting in improving the effectiveness of the EFCC. Neither the institutional nor contingency factors individually provided a full explanation for the poor performance of the EFCC, suggesting the combined influences of institutional and organisational factors. Future studies may develop a more precise measurement or a comparative assessment of various country’s Anti-Corruption Agencies (ACAs) in tackling economic and financial crimes. 2017 Thesis https://etd.uum.edu.my/7989/ https://etd.uum.edu.my/7989/1/s95989_01.pdf text eng public https://etd.uum.edu.my/7989/2/s95989_02.pdf text eng public https://sierra.uum.edu.my/record=b1699001~S1 Ph.D. doctoral Universiti Utara Malaysia ACFE. (1996). Report to the Nation on Occupation Fraud and Abuse. Austin, USA. Retrieved from http://www.acfe.com/rttn-report-archives.aspx ACFE. (2002). 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