Capability requirements on fraud prevention in the Nigeria public sector: perception of forensic accountants and auditors

The objective of the study is to investigate the skills, Knowledge and ethics requirements from the perception of forensic accountants and auditors on fraud prevention in the Nigerian public sector. Out of the 500 questionnaires distributed to the respondents, 312 questionnaires were used for the an...

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Main Author:	Lateef, Saheed Ademola
Format:	Thesis
Language:	eng eng
Published:	2017
Subjects:	HF5601-5689 Accounting
Online Access:	https://etd.uum.edu.my/8103/1/819772_1.pdf https://etd.uum.edu.my/8103/2/819772-2.pdf
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institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng
topic	HF5601-5689 Accounting
spellingShingle	HF5601-5689 Accounting Lateef, Saheed Ademola Capability requirements on fraud prevention in the Nigeria public sector: perception of forensic accountants and auditors
description	The objective of the study is to investigate the skills, Knowledge and ethics requirements from the perception of forensic accountants and auditors on fraud prevention in the Nigerian public sector. Out of the 500 questionnaires distributed to the respondents, 312 questionnaires were used for the analysis in this study. The respondents are forensic accountants and auditors from the Office of Accountant General of the Federation and the Auditor General for the Federation in Nigeria. The statistical analysis tools employed are the Statistical Package for Social Science (IBM SPSS version 22.0 for Windows) and Partial Least Square-Structural Equation Modeling! (PLS-SEM)version 3.2.3). Six hypotheses are developed in the study. Three were tested through the use of the PLS-SEM Algorithm and Bootstrapping techniques regarding their internal consistency reliability, convergent validity, discriminant validity, and direct relationships. Furthermore, the other three hypotheses regarding the comparison of groups (forensic accountant and auditor) were tested through non-parametric statistics (the Mann-Whitney U Test). The results of the analysis provided support for the hypothesized relationships as well as the hypothesized comparison of groups. Furthermore, the significant positive relationship of skills, knowledge and ethics (forensic accountants and auditors) indicated that the variables are essential requirements in enhancing fraud prevention in the Nigerian public sector. Similarly, it was found that forensic accountants have higher levels of the skills, knowledge, and ethics on fraud prevention than auditors. The study, therefore, concluded that auditors in the public sector environment should improve their capability requirements in enhancing competency towards fraud , prevention.
format	Thesis
qualification_name	Master of Philosophy (MPhil)
qualification_level	Master's degree
author	Lateef, Saheed Ademola
author_facet	Lateef, Saheed Ademola
author_sort	Lateef, Saheed Ademola
title	Capability requirements on fraud prevention in the Nigeria public sector: perception of forensic accountants and auditors
title_short	Capability requirements on fraud prevention in the Nigeria public sector: perception of forensic accountants and auditors
title_full	Capability requirements on fraud prevention in the Nigeria public sector: perception of forensic accountants and auditors
title_fullStr	Capability requirements on fraud prevention in the Nigeria public sector: perception of forensic accountants and auditors
title_full_unstemmed	Capability requirements on fraud prevention in the Nigeria public sector: perception of forensic accountants and auditors
title_sort	capability requirements on fraud prevention in the nigeria public sector: perception of forensic accountants and auditors
granting_institution	Universiti Utara Malaysia
granting_department	Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
publishDate	2017
url	https://etd.uum.edu.my/8103/1/819772_1.pdf https://etd.uum.edu.my/8103/2/819772-2.pdf
_version_	1747828325589450752
spelling	my-uum-etd.81032021-05-10T00:52:05Z Capability requirements on fraud prevention in the Nigeria public sector: perception of forensic accountants and auditors 2017 Lateef, Saheed Ademola Tunku Puteri Intan Safinaz School of Accountancy (TISSA) Tunku Puteri Intan Syafinaz School of Accountancy HF5601-5689 Accounting The objective of the study is to investigate the skills, Knowledge and ethics requirements from the perception of forensic accountants and auditors on fraud prevention in the Nigerian public sector. Out of the 500 questionnaires distributed to the respondents, 312 questionnaires were used for the analysis in this study. The respondents are forensic accountants and auditors from the Office of Accountant General of the Federation and the Auditor General for the Federation in Nigeria. The statistical analysis tools employed are the Statistical Package for Social Science (IBM SPSS version 22.0 for Windows) and Partial Least Square-Structural Equation Modeling! (PLS-SEM)version 3.2.3). Six hypotheses are developed in the study. Three were tested through the use of the PLS-SEM Algorithm and Bootstrapping techniques regarding their internal consistency reliability, convergent validity, discriminant validity, and direct relationships. Furthermore, the other three hypotheses regarding the comparison of groups (forensic accountant and auditor) were tested through non-parametric statistics (the Mann-Whitney U Test). The results of the analysis provided support for the hypothesized relationships as well as the hypothesized comparison of groups. Furthermore, the significant positive relationship of skills, knowledge and ethics (forensic accountants and auditors) indicated that the variables are essential requirements in enhancing fraud prevention in the Nigerian public sector. Similarly, it was found that forensic accountants have higher levels of the skills, knowledge, and ethics on fraud prevention than auditors. The study, therefore, concluded that auditors in the public sector environment should improve their capability requirements in enhancing competency towards fraud , prevention. 2017 Thesis https://etd.uum.edu.my/8103/ https://etd.uum.edu.my/8103/1/819772_1.pdf text eng public https://etd.uum.edu.my/8103/2/819772-2.pdf text eng public mphil masters Universiti Utara Malaysia Abdullahi, R. & Mansor, N. (2015). Forensic Accounting and Fraud Risk Factors: The Influence of Fraud Diamond Theory. The American Journal of Innovative Research and Applied Sciences. 1(5):186-192. Abdullateef, 0 . A. (2011). The impact of customer relationship management on caller satisfactions in Customer Contact Center's: Evidence from Malaysia. A thesis submitted to the Othman Yeop Abdullah Graduate School of Business, Universiti Utara Malaysia, in fulfillment of the requirement for the Degree of Doctor of Philosophy. Malaysia. Abo-Ahmeed, W. 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