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...
Saved in:
Main Author: | |
---|---|
Format: | Thesis |
Language: | eng eng |
Published: |
2017
|
Subjects: | |
Online Access: | https://etd.uum.edu.my/8103/1/819772_1.pdf https://etd.uum.edu.my/8103/2/819772-2.pdf |
Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
id |
my-uum-etd.8103 |
---|---|
record_format |
uketd_dc |
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. (2006).The extent of the auditor's compliance in Jordan with the ethical codes of professional conduct. Journal of University of the King Abdullah Abdulaziz, 20(2), 161-207. ACFE (2002). Association of Certified Fraud Examiners, www.acfe.com ACFE. (2009). Managing the Business Risk of Fwd: A Practical Guide, (sponsored by The Institute of Internal Auditors (TTA), The American Institute of Certified Public Accountants (AICPA), and the Association of Certified Fraud Examiners (ACFE). Association of Certified Fraud Examiners (2008). Report to the Nation: Occupational Fraud and Abuse, Austin, TX. Adams B., Malone, F., & James, W. (1995). Confidentiality decisions: The reasoning process of CPAs in resolving ethical dilemmas. Journal of Business Ethics, 14(12), 1015-1020. Adams, R. A. (2004). "Public Sector Accounting and Finance Made Simple" 3rd Ed. 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. Aderibigbe, P. (2000). "The Role of the Forensic Chartered Accountant," The Nigeria Accountant, July, pp. 15-20. Adesopo, A. (2013). Consolidating Nigerian Democracy: Time to Enhance Ethics and Accountability Systems of the State Bureaucratic Institution. International Journal of Humanities and Social Science, 3(15) pp 191-103. Adewusi, A. 0. (2016). Motivation and Ethics: Essential Factors for Sustainable Public Service Delivery m Nigeria. Journal Of Organizational Studies And Innovation, 3 (1), 19-33. Adeyeye, G. B., Adeyemi, S. B., Otusanya, 0. J. (2010). Ethical challenges of practicing accountants in Nigeria. Nigerian Journal Management Students, I 0(2), 290-326. Agba, M. S., Ochimana, G. E., & Abubakar Y. I. (2013). "Public Service Ethics and the Fight against Corruption in Nigeria: A Critical Analysis. International Journal of Public Administration And Management Research. Volume 2, No 1. Aguinis, H., Sturman, M. C., & Pierce, C. A. (2007). Comparison of three meta-analytic procedures for estimating moderating effects of categorical variables. Organizational Research Methods. Ahadiat, N. (2010), Skills Necessary for a Successful Career in Accounting, Journal of the Department of Accounting, College of Business,s Administration, California State Polytechnic University, USA.Ahadiat, N., & Mackie, J. (1993). Ethics education in accounting: An investigation of the importance of ethics as a factor in the recruiting decisions of public accounting firms. Journal of Accounting Education, 11(2), 243-257. Ahmad, S. N., (2008). Developing Expertise in Forensic Accounting, Forensic Accounting Courses in Malaysia. ADB/OECD Anti-Corruption fuitiative for Asia and the Pacific. ATCPA. (1939). Extension of Auditing Procedure. Statement on Auditing Procedures New York, NY: American Institute of Certified Public Accountants. AICPA. (2002). Statement on Auditing Standards (SAS) No. 99: Consideration of Fraud in a Financial Statement Audit (American Institute of Certified Public Accountants, Durham). AICP A. (2008). Forensic and Valuation Services: Overview of Certified in Financial Forensics (CFF) Clementine (American Institute of Certified Public Accountants, Durham). ATCPA. (2009). Code of ethics for professional accountants. USA: American Institute of Certified Public Accountants. Retrieved April 15, 2010, from www.aicpa.org. AICP A. (2011 ). Code of ethics for professional accountants. USA: American Institute of Certified Public Accountants. Retrieved October l 0, 2012, from www.aicpa.org. Akadakpo, B. A., & Izedomni, F. I. 0. (2013). Ethical Practices of the Professional Accountant in Nigeria, 4(7), 59 - 67. Akers, M. D. & Bellovary, J. L. (2006). "What is Fraud and Who is Responsible?" Journal of Forensic Accounting 7: 247-256.Al-Aidaros, A.H., Idris, K., & Shamsudin, F. (2011). The Accountant's Ethical Code of Conduct and Moral Reasoning From an Islamic Environment: Case in Yemen. Journal of Global Management, 2 (December), 98-123. Albrecht, W. S. Albrecht, C. 0., Albrecht, C. C., & Zimbelman, M. F. (2009). Fraud Examination. South Western. Albrecht, W. S., Albrecht, C. 0., Albrecht, C. C., & Zimbelman, M. F. (2012). Fraud examination (fourth edition). OH, USA: South-Western Engage Learning. Albrecht, W. S., Wernz, G. W. & Williams, T. L. (1995). Fraud: Bringing Light to the Dark Side of Business. New York: Irwin. Al-Qeisi, K. L. (2009). Analyzing the use of the UTAUT model in explaining an online behaviour: Internet banking adoption. PhD thesis. Brenner University. American Institute of Certified Public Accountants (2002). Statement on Auditing Standards (SAS) No.99, Consideration of Fraud in a Financial Statement Audit (AICPA, Professional Standards, vol. 1, AU Sec. 316.50): American Institute of Certified Public Accountants. Anderson, J. C., & Gerbing, D. W. (1988). Structural Equation Modeling in Practices: A review and recommended a two-step approach. Psychological Bulletin I 03 (3), 411-423. Anyim, E. C, Ufodiama, N. M. & Olusanya 0. A. (2013). Ethics in Nigeria Public Sector: The HR Practitioners' Perspective. European Journal of Business and Social Sciences, 2(8) pp 132 - 143. Arbuckle, J. L. (2007). Amos TM 16 user's guide. Chicago: SPSS Inc. Arens.Arens, A. A. & Elder, R. J. (2006). Perspectives on auditing education after Sarbanes Oxley, assessment: implication of SAS No. 99", Accounting Review 82(5), 19-40. Armstrong, J. & Overton, T. (1977). Estimating and response bias in mail surveys. Journal of marketing research (14), 396-402. Association of Certified Fraud Examiners (2010, 2012). "Repairer to the Nations on Occupational Fraud and Abuse," ACFE. Available: at www.acfe.com. Auditors-General for the Federation and State Auditor -General, (1997). "Nigeria Public Sector Auditing Standard". Babatunde, D. A. (2014 ). Determinant of information security practices towards organizational performance in the banking sector; evidence from Nigeria. 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. Babbie, E. (2004). The Practices of Social Research, 10th ed. The US: Wads worth, Thomson Learning, Inc. Backer, T. E. (1993). Information Alchemy: Transforming Information through Knowledge Utilization. Journal of the American Society for Information Science, 44 (4): 217-221. Badaracco, J. & Webb, A. (1995). Business ethics: A view from the trenches. California Management Review, 37(2), 8-8. Baker, N. (2011). Managing the complexity of risk. Internal Auditor, 68(2), 35-38. Bak.re, 0. M. (2007). The unethical practices of accountants and auditors and the compromising stance of professional bodies in the corporate world: evidence from Nigeria. Accounting Forum, (31), 277-303. Bamber, E. M., & Bamber, L. S. (2009). Discussion of "Mandatory Audit Partner Rotation, Audit Quality, and Market Perception: Evidence from Taiwan".Contemporary Accounting Research, 26(2), 393-402. Bammeke, S. A. (2008). Public Sector Accounting and Finance for Decision Making. SAB & Associates Limited, Lagos. Bancroft, P. (2003). An investigation of moral reasoning as a predictor of ethical awareness, ethical intention and ethical orientation. Unpublished doctoral thesis, Nova Southeastern University, USA. Bay, D. (1997). Determinants of ethical behavior: An experiment. Unpublished doctoral thesis, Washington State University. Baz, R., Samsudin, S. R., Che-ahmad, A. B., & Popoola, 0. M. J. (2016). Capability Component of Fraud and Fraud prevention in the Saudi Arabian Banking Sector. International Journal of Economics and Financial Issues, 6 (7), 68 - 71. Beattie, V. Fearnley, S. & Hines, T. (2013). Perceptions of factors affecting audit. Beck, L. & Ajzen, I. ( 1991 ). 'Predicting Dishonest Actions Using the Theoty of Planned Behavior, Journal of Research in Personality. 25 (3): 285-301. Bedard, J., & Chi, M. T. H. (1993). "Expertise in Auditing." Auditing: A Journal of Practice and Theory 12 (9): 21-45. Berg, N. (2002). Non-response bias. Retrieved on 2001 at http: //www.utdallas.edu/nbergmerg Berg Non- Response Bias May2002.pdf.Bhasin, M. L. (2007). Forensic Accounting: A New Paradigmatic Niche Consulting, The Chartered Accountant, January, published by the ICAI, New Delhi, pp. 1000-1010. Bhasin, M. L. (2012). Corporate Accounting Frauds: A Case Study of Satyam Computers Limited, International Journal of Contemporary Business Studies, Vol. 3, No. 10, pp. 16-42. Bhattacherjee, A. (2012). Social science research: Principles, methods, and practices. USF Open Access Textbooks Collection. Retrieved 18 March. 2013 from http:/ /scholarcommon .usf.edu/oa textbooks. Biemer, P. P. & Lyberg, L. (2003). Introduction to Survey Quality.John Wiley. Bierstaker, J. L., Brody, R. G., & Pacini, C. (2006). Accountants' perceptions regarding fraud detection and prevention methods. Managerial Auditing Journal, 21(5), 520-535. Bloom, B. S. (1984). The 2 sigma problem: The search for methods of group instruction as effective as one-to-one tutoring. Educational Researcher, 13(6), 4-16. Bolgna, J.G. & Linquist, R. J. (1995). Fraud Auditing and Forensic Accounting. New York, Wiley. Bologna, G. J., & Linguist, R. J. (1987). Fraud auditing and forensic accounting: new tools and techniques. New York, NY: John Wiley and Sons. Bologna, G. J., (1984). Corporate Fraud: The Basis of Prevention and Detection. Stone ham. Bonner, S. (1990). Experience Effects in Auditing: The Role of Task-Specific Knowledge. The Accounting Review, 65(1 ), 72-92.Bonner, S. E. & Walker, P. L. (1994).The Effects of instruction and Experience on the Acquisition of Auditing Knowledge. The Accounting Review, 69(1), 157-178. Boritz, J. E., Kotchetova, N. & Robinson, L. A., (2008). "Planning Fraud Detection Procedures: Fraud Specialists vs Auditors." Working Paper: University of Waterloo. Boyatzis, R. E. (1982). The Competent Manager: A Model for Effective Performance, l st ed., Wiley Publications, New )fork, NY. [Google Scholar] Brandstatter, V. & Frank, E. (2002). Effects of Deliberative and Temperamental Mindsets on Persistence in Goal-directed Behavior. Personality and Social Psychology Bulletin 28 (10): 1366-1378. Brecht, H. ( 1991 ). Accountants' duty to the public for audit negligence: Self regulation and legal liability. USA, Florida: University of Florida. Bressler, L. (2012). The role of Forensic accountants fraud investigations: Importance of Attorney and Judge's perceptions. Journal of Finance and Accountancy. Brooks, L, & Labelle, R. (2006). CAP forum on forensic accounting in the post-Emon world education for investigative and forensic accounting/formation ET Juri capability. Canadian Accounting Perspectives, 5(2), 287-306. Brooks, R. C., Riley, R. A., & Thomas, J. (2005). Detecting and preventing the financing of terrorist activities: A role for government accountants. Brown, P. (1999). The AJCPA code of professional conduct and exemplification: An empirical investigation of the auditor and public perceptions. Unpublished doctoral thesis, University of Mississippi.Brown, P. Stocks, M., & Wilder, W. (2007). Ethical exemplification and the AICPA code of professional conduct: An empirical investigation of the auditor and public perceptions. Journal of Business Ethics, 71 (1), 39-71. Brown, R. G. (1962). Changing Audit Objectives and Techniques. The Accounting Review, 37 (4), 696-703. American Accounting Association. (http:/ /www.jstor.org/stab 1e/242358). Bryman, A., & Bell, E. (2003). Business research methods, Oxford: Oxford University Press. Buang, A. (2011). Keynote Address "Setting the Tone for Fraud Risk Management" presented at Corporate Fraud Conference 201 Op Crowne Plaza Mutiara, Kuala Lumpur, 5-6 July 2010. Buchman, T. (1983). The reliability of internal auditors" working papers. Auditing: A Journal of Theory and Practice, 3(2), 92-103. Burks, B. (2006). The impact of ethics education and religiosity on the cognitive moral development of senior accounting and business students in higher education. Unpublished doctoral thesis, Nova Southeastern University, USA. Byrne, B. M. (20 l 0). Structural equation modelling with Amos: Basic concepts, applications and programming (2nded.). New York: Taylor and Francis group. Callan, V. (1992). Predicting ethical values and training needs in ethics. Journal of Business Ethics, 11(10), 761-769. Carcello, J., Hermanson, D., & Huss, H. (1995). Inappropriate audit partner behavior: Views of partners and senior managers. Unpublished Working Paper. The University of Tennessee. Carpenter, T. D. & Reamers, J. L. (2005). 'Unethical an(!i. Fraudulent Financial Reporting: Applying the Theory of Planned Behavior', Journal of Business Ethics 60 (2), 1 15-129. Carpenter, T. D. (2007). "Audit team brainstorming, fraud risk identification, and fraud risk. Casimir, K. C., Izueke, E. M., & Nzekwe, I. F. (2014). Public Sector and Corruption in Nigeria: An Ethical and Institutional Framework of Analysis. Open Joumal of Philosophy, 4, 216-224. Cavana, R. Y., Delahaye, B. L., & Sekaran, U. (2001). Applied Business Research: Quantitative and qualitative methods. Singapore: Markono Print Media Limited. Cendrowski, H., Petro, L. W., Martin, J.P., & Wadecki, A. A. (2007). The handbook of fraud deterrence. John Wiley & Sons. CFRN. (1999). Constitution of the Federal Republic o( Nigeria, 1999 (CFRN). Federal Ministry of fa-formation, Federal Capital Territory, Abuja, Federal Government Press, Nigeria. Chambers, R. L. (1986). Outlier Robust Finite Population Estimation Journal of American Statistics Association, 81, 1163 - 1169. Cheney Expresses Doubts About Sarbanes-Oxley. (2006). CMP Tech Web. Retrieved February 16, 2008, from http: //global.factiva.com Chi-Chi, 0. A. & Ebimobowei, A. (2011 ). Fraudulent Activities and Forensic Accounting Services of Banks in Port Harcourt, Nigeria, Asian Journal of Business Management 4(2): 124-129. Chin, W.W. (1998). Issues and opinion on structural equation modelling. MIS Quarterly, 22, (1) 7 - 16. Chin, W. W., Marcolin, B. L., & Newsted, P. N. (2003). A partial least squares latent variable modelling approach for measuring interaction effects: Result from a Monte Carlo simulation study and an electronic-mail emotion/adoption study: Information System Research, 14(2), 189-217. Chisick, H. (2008). Looking for enlightenment. History of European Ideas (34), 570-582. Choo, A. S. (2007). Method and Psychological Effects on Learning Behaviors and Knowledge Creation in Quality Improvement Proj~cts. Management Science, 53(3): 437-450. Choo, F. (1996). Auditors' Knowledge Content and Judgment Performance: A Cognitive Script Approach. Accounting, Organizations and Society, 21(4), 339-359. Chui, L. (2010). An experimental examination of the effects of fraud specialist and audit mindsets on fraud risk assessments and the development of fraud-related problem representations. East Eisenhower Parkway, USA.Churchill, G. A. ( 1995). Marketing research methodological foundation 6th ed. Orlando, Florida: The Dryden Press. CIMA (2008). Fraud Risk Management, A guide to good practice. United Kingdom. Cleveland, J. & Murphy, K. (1992). Analyzing performance appraisal as goal-directed behavior. Research in Personnel and Human Resources Management, 10(2), 121-185. Cobbs. S. (2012). Accountability and Public Sector Financial Management in Nigeria, Arabian Journal of Business Management Review J (1): 17-25. Coenen; T. L. (2006), Why didn't our auditors find the fraud? Wisconsin Law Journal, (25), 1-3. Cohen, J. (1988). Statistics Power Analysis for the Behavioral Sciences, (2'1d ed). New Jersey: Lawrence Erlbaum Associates. Cohen, J. Ding, Y., Lesase, C. & Stolowy, H. (2010)1 Corporate Fraud and Managers' Behavior: Evidence from the Press. Journal of Business Ethics. Cooper, D., & Schindler, P. (2003). Business research methods (8th ed.). New York: McGraw-Hill. COSO (2011). Internal Control Framework: Committee @f Sponsoring Organizations of the Treadway Commission. New York, NY. Cressey, D.R. (1950). "The criminal violation of financial trust". American Sociological Review, 15(6), 738-743, December, pp.1-15. Retri~ved from www.JSTOR.org. Cressey, D. R. (1953). Other People's Money. Montclair, NJ: Patterson Smith, pp.1-300. Creswell J. W. (2008). Research Design: Qualitative, (Quantitative, and Mixed Methods Approaches. Thousand Oaks, CA: Sage. Creswell, J. W. (1994). Research design: Qualitative an,r;l quantitative approaches. Creswell, J. W. (2003). Research design: Qualitative, Quantitative and Mixed Methods Approaches. 2nd ed. Thousands Oak, California: S~ge Publication Inc. Creswell, J. W. (2012). Educational Research: PlallJJ)ing, Conducting and Evaluating Quantitative and Qualitative Research. 4th Ed. Pear.son Education Inc. Boston, MA. Cmmbley, D. L. (2005). Qualifying as an Expert Witntjss. Expert Witnessing in Forensic Accounting, 45. Cmmbley, D. L. and Smith, G. S. (2009). How diverg~nt are pedagogical views toward the fraud/forensic accounting curriculum? Gloqal Perspectives on Accounting Education, (6), l-24. Davia, H. R. (2000). Fraud 101: Techniques and Strategies for Detection. New York, NY: John Wiley and Sons, Tnc. Davis, C., Farrell, N., & Ogilby, S. (2010). Characteristics and skills of the Forensic Accountant. American Institute of Certified Public Accountants FVS section. De Lorenzo, J. (1993). Forensic Accounting. Australian Accountant, Mach. De Vaus, D. A. (2011). Research Design in Social research. Sage Publications Ltd, London. Delaney, J. (2005). The impact of ethics education on the moral reasoning ability of accounting students. Unpublished doctoral thesis, Ambrose University, USA. Delorme, D., Sin khan, G., & French, W. (2001 ). Ethics and the internet issues associated with qualitative research. Journal of Business Ethids, 33( 4), 271-286. Desimone, R. L., Werner, J.M., & Harris, D. M. (2001). Human resource development. USA: Thompson Learning. DiGabriele, J. A. (2008). An Empirical Investigation of the Relevant Skills of Forensic accountants. Journal of Education for Business. p . .331-338. DiGabriele, J. A. (2009). Implications of regulatory prescriptions and audit standards on the evaluation of forensic accounting in the auldit process. Journal of Applied Accounting Research, 10(2), 109-121. Dillman, D. A. (2000). Mail and internet surveys: the tailored design method. Brisbane: Wiley. Do1miney, J. Fleming, S., Kranacher, M. & Riley R. (2010). The Evaluation of Fraud Theory: American Accounting Association Annual Meeting. Denver. Dubois, D. D., & Rothwell, W. J. (2000). The competency toolkit (Vol. 1). Human Resource Development. Dubois, D. D., Rothwell, W. J., Stem, D. J., & Kemp, L. K. (2004). Competency-based human resource management. Palo Alto, CA: Davirs-Black Publishing. Durkin, R., & Ueltzen, M. (2009). The Evolution of the CFF Credential, T7ie Practicing CPA, July/August. Duska, R., & Duska, B. (2003) . .Accounting ethic$ (1st ed.). New York: WileyBlackwell. Dzomira, S. (2014). Internal Controls and Fraud Schemes in Not-For-Profit Organizations: A Guide for Good Practice. Research Journal of Finance and Accounting 5(2), 115-126. New Jersey: John Wiley and Sons. EFCC. (2015). Economic and Financial Crime Commission. Federal Ministry of Information, Federal Capital Territory, Abuja. Fed{iral Government Press, Nigeria. 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), Retrieved from www.ccsenet.org/ijbm. Eichar, S. (2009). Will it Be Effective in Preventing Another Enron Scandal? 1- 31. Ekeigwe, C. (201 1). Fraud Risk Management, pap~r presented at the Institute of Chartered Accountants on Nigeria Forensic Certification Training Program held on August 11-12, 2010 at Sharon Ultimate. Eketu, C. A., & Nwuche, C. A. (2014). Unethical Behavior in Personal Service Delivery in Nigeria: A Case Of The Hospitality Industry. Elder, R. J. Beasley, M. S., & Arens, A. A. (2011). Auditing and Assurance services. Pearson Higher Ed. England, T. (1998). An exploratory study of gaps in selected "Ethics Nonns" of professional accountants. Unpublished doctoral thesis, University Microfilms International, USA. Esposito Vinzi, V., Chin, W.W., Henseler, J., Wang, H. (2010). Handbook of Partial Least Squares: Concepts, Methods and Applications (Springer Handbooks of Computational Statistics Series, vol. II). Springer, Heidelberg, Dordrecht, London, pp. 409-425. Fatile, J. 0. (2013). Ethics and Performance in the Nigerian Public Sector. International Journal of Advanced Research in Management and Social Sciences, 2(10) pp 132 -151. Finance (Control and Management) Act (1958). Federal Ministry of Information, Nigeria. Fishbein, M., & Ajzen, I. (1975). Belief Attitude, Intention, and behavior: An Introduction to Theory and Research (Addison-Wesley, Reading, MA). Florenz, C. T. (2012). Exploring a New Element of Fraud: A Study on Selected Financial Accounting Fraud Cases in the World. American International Journal of Contemporary Research 2 (6), 112-121. Ford, M. (1982). Social cognition and social competence in adolescence. Developmental Psychology, 18(3), 323-340. Fornell, C. & Larcker, D. F. (1981). Evaluating structural equation models with unobservant and measurement error. Journal of marketing research, (18), 39-50. FR. Powers of the Accountant General of and the Auditor General for the Federation. Section 103 of the Financial Regulation. Federal Ministry of Information. Federal Capital Territory, Abuja. Federal Government Press, Abuja, Nigeria. FR. Responsibilities and Functions of the Accountant General of the Federation. Section 101 of the Financial Regulation. Federal Ministry of Information. Federal Capital Territory, Abuja. Federal Government Press, Abuja, Nigeria. FR. Responsibilities and Functions of the Auditor General of the Federation, Section 102 of the Financial Regulation. Federal Ministry of Information. Federal Capital Territory, Abuja. Federal Government Press, Abuja!, Nigeria. FRA: (2007). Fiscal Responsibility Act. Federal Ministry of Information, Federal Capital Territory, Abuja. Federal Government Press, Nigeria. Gbegi, D. 0., & Adebisi, J. F. (2013). The New Fraud Diamond Model - How can it help forensic accountants in fraud investigation in Nigeria? European Journal of Accounting Auditing and Fiance Research 1(4), 129-138. Geisser, S. (1974). A predictive approach to the random effects model. Biometrika, (61 ), 101-107. Gerrit, V. B., Martin, S., Gary, L., & Bernd, S. (2010). Prediction Markets as Institutional Forecasting Support Systems. Decision Support Sys,tems, 49(4), 404-416. Gollwitzer, P. (1990). "Action Phases and Mind-Sets." In Higgins, E. T. & Sorrentino, R. M. (Ed.), Handbook of Motivation and Cognition: Foundations of Social Behavior. (2), 53-92. New York, IVY: Guildford Press. Grippo, F. J. & Ibex, T. (2003). "Introduction to Forensic Accounting," The National Public Accountant, Vol. 4, 4-8. Grugulis, I., Warhurst, D. & E. Keep. (2004). What's happening to skill?, The Skills that matter, ed. C. Warhurst, E. Keep, and I. Grugulis, 1-18. London: Pal-grave. Gyany & Macella, (2012). The Empirical study of appropriate skills of a forensic accountant in Nigerian Public Sector. Nigeria. Hackenbrack, K. (1992). "Implications of Seemingly Irrelevant Evidence m Audit Judgment." Journal of Accounting Research (Spring): 54-76. Hair, J. F., Anderson, R. E., Tatham, R. L. & Black, W. C. (1988). Multivariate data analysis 5th ed. New Prentice-Hall International, lnc. Hair, J. F., Black, W. C., Money, A. H., Samuel, P. & Page, M. (2007). Research Methods for Business. England. John Wiley & Sons Limited. Hair, J. F., Hult, G. T. M., Ringle, C. M. & Sarstedt, M. (2013). A Primer on Pattial Least Squares Structmal Equation Modeling. Sage. Thousand Oaks. Hair, J. F., Hult, G. T. M., Ringle, C. M., & Sarstedt, M. (2014). A Primer on Partial Least Squares Structural Equation Modeling (PLS-SEM). Sage, Thousand Oaks. Hair, J. F., Black, W. C., Babin, B. J., Andersen, R. E., & Tatham, R. L. (2006).Multivariate Data Analysis ( 6th ed.). Upper Saddle River, NJ: Pearson Prentice Hall. Hair, J. F., Sarstedt, M., Pieper, T. M., & Ringle, C. M. (2012). Applications of partial least squares path modelling in management journals. A review of past practices and recommendations for future applications. Long Range Planning, 45 (5-6), 320-340. Hair, J., Anderson, R., Tatham, R. & Black, W. (2010). Multivariate Data Analysis, Upper Saddle River, NJ: Prentice-Hall International. Hair, J. F., Wolfinbarger, M. F., & Ortinall, D. J. (2008). Essential of Marketing Research. Boston: McGraw. Hill/lrwin. Harris, C. K., & Brown, A. M. (2000). The qualities of a forensic accountant. Pennsylvania CPA Journal, 71 , 2-3. Hassan, M. M. (2001 ). Government Accounting, Lfl,gos, Nigeria: Malthouse Press Limited. Nigeria. Hayduk, L. A., & Littvay, L. (2012). Should researchers use single indicators, best indicators, or multiple indicators in structural equation models? BMC Medical Research Methodology, 12(159), 12-1 59. Hess, D. (2007). A Business Ethics Perspective on Sarbanes-Oxley and the Organizational Sentencing Guidelines, Michigan Law Review 105(8), 1 781-1816. Hinders, D. (2013). What is Forensic Accounting? Retrieved on 91h May 2013 at http:/ /www.wisegeek.com. Hopwood, W., Yom1g, G. R. & Leiner, J. (2008). Forensic Accounting, McGraw-HillIrwin, New York, NY. http://www.pwc.com/my/en/press/111130-global-economiccrime- .jhtml. Hussey, J., & Hussey, R. (1997). Business Research, Houndmills, MacMillan Business. Ibietan, J., & Joshua, S. (2013). Ethics in the Nigerian Public Sector: A Discourse. The Public Administration and Social Policies Review, 1(10). ICAN. (2005). Nigerian Auditing Standard No. 5, The Auditor's Responsibility to Consider Fraud in an Audit of Financial Statements. Institute of Chartered Accountants of Nigera. IF AC. (2003). Education Committee Publishes First International Education Standards. International Federation of Accountants, 1-4. IFAC. (2003). International Education Guideline No. 11, Information technology for Professional Accountants. IFAC Education Committee. International Federation of Accountants. IFAC. (2005). Code of Ethics for Professional Accountants. International Federation of Accountants' Ethics Committee, 1-14. IFAC. (2005). Handbook of International Auditing, Assurance, and Ethics Pronouncements. International Auditing and Assurance Standard Board. International Federation of Accountants. New York. TFAC. (2005). International education standard No. 3, Professional Skills. International Accounting Education Standard Board. International Federation of Accountants. IFAC. (2005). International Standard on Auditing (ISA) 240: The Auditor's Responsibility to Consider Fraud in an Audit of Financial Statements, Handbook of International Auditing, Assurance, and Ethics Pronouncements. International Federation of Accountants. New York. IFAC. (2006). International Education Standard No. 8, Competence Requirements for Audit Professionals. International Federation of Accountants. New York. IFAC. (2010). Code of ethics for professional accountants. USA: International Federation of Accountants. Retrieved April 15, 2010, from www.ifac.org. IFAC. (2012). International Public Sector Accounting Standard Board. Handbook of International Public Sector Accounting Pronouncements. 2012 Ed., Vol. 1 International Federation of Accountants. Immam, A., Kumshe, A. M., & Jajere, M. S. (2015).Applicability of forensic accounting services for financial fraud detection and prevention in the public sector of Nigeria. University of Maiduguri, Barno state Nigeria. Independent Corrupt Practices (Establishment), Act (2000). Federal Ministry of Information, Nigeria.International Federation of Accountants [IFAC]. (2009). International standards on auditing (ISA). The auditor's responsibility to consider fraud in an audit of financial statements. Handbook of International Auditing, Assurance, and Ethics Pronouncements, International Federation of Accountants. Issues in Accounting Education, 21 (4), 345-62. Inyang, B., & Akaegbu, A. (2014). Redefining the Role of the Human Resource Professional (HRP) in the Nigerian Public Service for Enhanced Performance. International Journal of Business Administration, 5(1) pp 90 - 98. Jamal, K., Bloomfield, R., Christensen, T., Colson, R., Moehrle, S., & Ohlson, J. (2010). A perspective on the Canadian accounting standards board exposure draft on generally accepted accounting principles for private enterprises. Accounting Horizons, 44(6), 24-129. July 2000.Jena, S., & Kumar, S. C. (2014). Improving managerial performance: a study on entrepreneurial and leadership competencies. Industrial and Commercial Training, 46(3), 143-149. Joshi, M. S. (2003). Definition of Forensic Accounting: Retrieved on September 22, 2013, www.forensicaccounting.com. Journal I 1(9), 50. Karakasbian, D. (2011). Public Sector Fraud. Retrieved from www.WS+Bwitbum.com. 21 /07/2012 Kasum, A. S. (2009). The Relevance of Forensic Accounting to Financial Crimes in Private and Public Sectors of Third World Economies: A Study from Nigeria, Proceedings of The 1st International Conference on Governance Fraud Ethics and Social Responsibility. Retrieved from http://ssm.co:m/abstract. 25/6/2012. Kelley, T., & Margheim, L. (1987). The effect of audit billing arrangement on under reporting of time and audit quality reduction acts. Advances in Accounting, 5(4), 22-33. Keshinro, C. 0. (2012). Forensic Accounting an Invaluable Tool Tn Fight Against Conuption. Retlieved from www.ghanalifestyle.com. 25/6/2012. Khanna, A., & Arora, B. (2009). A study to investigate the reasons for bank frauds and the implementation of preventive security controls in Indian banking industry. Int.Journal a/Business Science and Applied Management, 4(3). Knapp, C.A., & Knapp, M. C. (2001). The Effects of Experience and Explicit Fraud Risk Assessment in Detecting Fraud with Analytical Procedures." Accounting, Organizations and Society (26), 25-37, Bangkok, Thailand. KPMG (2002). Fraud Survey 2002, KPMG, Darwin.KPMG, (2012). Africa Fraud Barometer 2011 - Is fi,raud in Africa on the Decrease? Retrieved from www.kpmg.co. 30/7/2012. Krager, K., Ford, J. , & Salas, E. (1993). Application of cognitive, skill-based and effective theories of learning outcomes to new methods of training evaluation. Journal of Applied Psychology. 78(2), 311-339. Krejcie, R. V., & Morgan, D. W. (1970). Determining sample size for research activities Educational and psychological measurement 1970, 30, 607-6 10. Lamorde, 1. (2012). Nigeria: More boost for corrupt~on. A paper presentation on the EFCC- Budget Defense at the Senate Chamber, Federal Republic of Nigeria. Vanguard Newspaper, November 27. Ley, S. V. (2006). Quaternary stereo centers: challenges and solutions for organic synthesis. John Wiley & Sons. Likert, R. (1932). A technique for the Measurement of Attitudes. Archives of Psychology 140: 1-55. Lin, T. F., & Schaeffer, N. C. (1995). Using survey participant to estimate the impact of non-participation. Public Opinion Quarterly. 59(2), 236-258. Linus, 0. (2001). Marketing Strategy Effectiveness in Nigerian Banks. Academy of Marketing Studies Journal, 5 (1 ), 23-30. Liu, P., Lei, L., & Zhang, X. F. (2004). A Comparison Study of Missing Value Processing Methods, Computer Science, 31(10), 155-156. Loeb, S. (1971). A survey of ethical behavior in the accounting profession. Journal of Accounting Research, 9(2), 287-306. Lopez-Gamero, M., Molina-Azorin, J., & Claver-Cortes, E. (2009). The whole between environmental variables and firm performance: Competitive advantage and firm resources as mediator variables. Journal of environmental management, 90(10), 3110-3121. Low, K. Y. (2004). The Effects of industry Specialization on Audit Risk Assessments and Audit-Planning Decisions. The Accounting Review, 79(1), 201-219. MA: Butter worth Publishers. Lucia, A. D., & Lepsinger, R. (1999). The art and science of competency models: Pinpointing critical success factors in organizations. San Francisco, CA: JosseyBass/Pfeiffer. Mackevicius, J., & Giriunas, L. (2013). Informational Research of the Fraud Triangle, ISSN Vol. 92(4), 150-163. Mainoma, M.A., & Adejola, A. P. (2009). Forensic Accounting and Fraud investigation in Nigeria, Journal of Finance and Accounting Research, Vol. 1, (2). Mano, R. M. (2003). Accounting profession, heal thyself: A matter of survival. The CPA Journal, 78 (8), 6-9. Marcoulides, G. A., & Saunders, C. (2006). PLS: a silver bullet? MIS Quarterly 30(2), 3-9. Margheim, L., & Pany, K. (1986). Quality control, premature sign off and under-reporting of time: Some empirical findings. Auditing: A Journal of Theory and Practice, 5(8), 50-63.Marsh, H. W., & Martin, A. J. (2011). Academic self-concept and academic achievement: Relations and causal ordering. British Journal of Educational Psychology, 81 (1 ), 59-77. McCelland, S. (1994). Training needs assessment data-gathering methods: Part 4, survey questionnaire. Journal of experimental industrial Training 18 (5):22-26. McClelland, D. (1973). Testing for competence rather than intelligence. American Psychologist, 28, 1-14. doi:10.1037/h0034092. Mele, D. (2005). Ethical education in accounting: Integrating rules, values and virtues. Journal of Business Ethics, 57(1 ), 97-109. Mercer, S. (2011 ). Towards an understanding of language self-concept. New York: Springer.Merchant, K., & Rockness, J. (1994). The ethics of managing earnings: An empirical investigation. Journal of Accounting and Public Policy, 13( 4), 79-94. Messmer, M. (2004 ). Exploring options in forensic accounting. National Public Accountant, (5), 9- 20. National Institute of Justice. (2005, December). Ministry of Finance. (1957). Financial Procedures Act 1957 (Revised 1972). Retrieved from http://www.treasury.gov.my/index.php?option=com _content&view=article Mirabile, R. J. (1997). Everything you wanted to know about competency modelling. Training & Development, 51(8), 73-78. Mohammed, A. (2008). Accountants ' ethics in Yemen. Unpublished Master dissertation, Universiti Utara Malaysia, Malaysia. Mohammed, A. (2010). The role of Yemeni accountants in fighting the corruption. The Legal Accountant, 15(9), 30-37.Murphy, P.R. & Dacin, M. T. (2014). Psychological Pathways to Fraud: Understanding and Preventing Fraud in Organizations, Journal of Business ethics, 101(4), 601-618. National Fraud Authority, Annual Fraud Indicator (]),JAAFI). (2013). Fighting fraud together: The strategic plan to reduce fraud UK. National Institute of Justice (2005). Education and training in fraud and forensic accounting: A guide for the educated institutions, stakeholder organizations, faculty and students. Nazri, S. M., Mat, T., Zainun, T., Faiza, S. N., Mohd Fahrni, F., Ismail, A. M., & Smith, M. (2013). Assessing the Fraud prevention mechanisms in Malaysian government agencies/Tuan Zainun Tuan Mat.[ et al.]. Malaysia, Accounting Review, 12(2), 141-169. Nelson, R. R., & Winter, S. G. (1982). The Schumpeter trade off revisited. The American Economic Review, 72(1), 114-132. NF A (2010). Annual Fraud Indicator, National Frauejl Authority, available at www. attomeygeneral.gov.uk/nfa/Guidetolnfom,ation/Documents/NFA_fraud_indicator.pdf (accessed 1 February 2010). Nigeria KPMG. (2012). Africa Fraud Barometer Result: "Nigeria: KPMG - Nigeria, a most fraudulent country in Africa". This Day NewsJpaper, November 23. NII (2005). Education & Training in fraud and forensic accounting: a guide for educational institutions, stakeholder organisations, faculty and students, National Institute of Justice Special Report, December (Draft().Nik Muhammad, N. M., Jantan, M., & Md Taib, F. (2010). Moderating effect of information processing capacity to investment decision making and environmental scanning. Business Management Quarterly Review, 1 (1 ), 9- 22. Njanike, K. , Dube, T & Mashayanye, E. (2009). The Effectiveness of Forensic Auditing in Detecting, Investigating and Preventing Bank Frauds, Journal of Sustainable Development in Africa, 10 (4), 405-425. Nolan, J. R., Nolan-Haley, J. M., Connolly, M. J., Hlicks, S. C., & Alibrandi, M. N. (1990). Black's Law Dictionary. 6th Ed. St Paul, Minn: West Publishing Co. Normah, B. 0, & Hesri, F. M. D. (2010). Fraud Diamond Risk Indicator: An Assessment of Its Importance and Usage, International Conference on Science and Social Research (CSSR 2010), Kuala Lumpur, Malaysia pp. 607-612. Nunnally, J. C. (1970). Introduction to psychological measurement. New York: Mc Grow - Hill. Nwagboso, J. (2008). Professional Ethics, Skill and Standards. Jos, Nigeria: Inspiration Media. Nwanyanwu, L. A. (2010). Internalization of ethics and! professional practice in Nigeria: The accountant's perspective. International Research Journal Finance Economic, (56), 82-87. Ogbonna, G. N. (2010). Ethical considerations in corporate governance: A Survey of governance practices of corporate stakeholders in Nigeria. International Journal of Business Behavior Sciences Research, 1(1), 91-108, Ogunseye, T., Okpi, A., & Baiyewu, L. (2012). "$31 bill~on stolen under President Jonathan of Nigeria." (Headline). The Punch, November 26. Okekeocha, C. (2013). A case study of corruption and public accountability in Nigeria. Okunbor, J. A. & Obaretin, 0. 0 . (2010). Effectiveness of the Application of Forensic Accounting Services in Nigerian Corporate Organizations, AAUJMS, 1(1): 171-184. Oluwagbemiga, 0. (2010). The Role of Auditors in fraud Detection, Prevention and Reporting in Nigeria, Library Philosophy and Practice (e-joumal). Retiieved from www.digitalcommons.un.ed. Omisore, B. 0. & Adeleke, A. 0. (2015). Work Ethics, Values, Attitudes and Performance m the Nigerian Public Service: Issues, Challenges and the Way Forward. Journal of Public Administration and Governance,5(1) PP 157 - 172. Osawe, C. 0. (2014). Re engineering Professionalism in the Nigerian Public Service Towards Service Delivery. Review of Public Administration and Management 3(6), pg 63 - 75. Osisioma, B. C. (2012). Combating Fraud and White Collar Crimes: Lessons from Nigeria. Paper presented at 2nd Annual Fraud & Corruption Africa Summit, Held at Zanzibar Beach Resort, Zanzibar Republic of Tanzania. Owens, D. R. (2012). Fraud Risk Assessment Practices and Corporate Governance. Owojori, A. A & Asaolu, T. 0. (2009). The Role of Forensic Accounting in Solving the Vexed Problem of Corporate W odd, European .Journal of Scientific Research 29 (2), 13-187. Pallant, J. (2001). SPSS survival manual: A step by step guide to data analysis using SPSS for windows (3rd ed.). England: McGraw-Hi!~ Open University Press. Pallant, J. (2007). SPSS Survival Manual: A step - by sfep guide to data analysis using SPSSfor Windows (version 15). Australia: Allan and Urwin. Palmer, K. N., Ziegenfuss, D. E. & Pinsker, R. E. (20041) - International knowledge, skills, and abilities of auditors/accountants Evidence from recent competency studies. Managerial Auditing Journal, 19 (7): 889-896. Parker, L. (1994). Professional accounting body ethics: In search of the private interest. Accounting, Organizations and Society, 19(6), 507-525. Patton, A, & Baker, J. C. (1987). Why won't directors rock the boat?. Harvard Business Review, 65(6), 10-18.Payne, D., & Landry, B. (2005). Similarities in business and IT professional ethics: The need for and development of a comprehensive code of ethics. Journal of Business Ethics, 62(1), 73-85. PCAOB. (2004). Structure Advisory Meeting: Public Company Accounting Oversight Board. Retrieved November 20, 2008. Pearl, D. K., & Fairley, D. (1985). Testing for the potential for non-response bias in sample surveys. Public Opinion Quarterly, 49(4), 553-560. Popoola, 0. M. J. (2014). Forensic accountants, Auditors and Fraud: Capability and Competence Requirements in the Nigerian Public Sector. Doctor of Philosophy, Universiti Utara Malaysia September 2014. Popoola, 0. M. J., Ahmad, A. C., Samsudin, R. S., & Hartini, A. (2013). Task performance fraud risk assessment on forensic accountant knowledge and mindset in Nigerian public sector. Proceedings of the International Conference on Business and Social Science, Seoul, South Korea. Popoola, 0 . M. J., Ahmad, A. C., Samsudin, R. S., & Yussof, R. Z. (2013). Impact of task performance fraud risk assessment on forensic skills and mindsets: Experience from Nigeria. Proceedings of the 8th Asian Business Research Conference, Bangkok, Thailand. Price Waterhouse Coopers [PwC]. (2011). PwC's 2011 global economic crime survey finds economic crime in Malaysia continues to increase. Sixth Global Economic Crime Survey. Kuala Lumpur. November 30, 2011 , PwC (2007). Economic crime: people, culture and controls, The 4th Biennial Global Economic Crime Survey. Country? PwC, (2011). Fighting Fraud m the Public Sector. Retrieved from whatwouldyouliketogrow.com.au. 22/09/2012. Quality in the post-SOX UK regulatory environment. Accounting and Business. Ramaswamy, V. (2005). Corporate Governance and the Forensic Accountant. The CPA Journal, (75), 69-70. Ramaswamy, V. (2007). New Frontiers: Training ]Forensic accountants within the Accounting Program: Journal of College Teaching & Learning - September 2007 Volume 4, Number 9 (E-mail: vinitar@stthom.ed~), the University of St. Thomas, Houston. Research, 43(1 ), 56-81. Ratley, J. (2010). Report to the Nations: On occupation (l fraud and abuse. Rezaee, Z. (2002). Forensic accounting practices, education, and certifications. Journal of Forensic Accounting, 3, 207- 223. Rezaee, Z., Crumbely, L. D., & Elmore, R. C. (2006). forensic accounting education: A survey of academicians and practitioners. Advances in Accounting Education. Rezaee, Z., Elmore, R., & Szendi, J. (2001). Ethical behavior in higher educational institutions: The role of the code of conduct. Journ,al of Business Ethics, 30(2), 171-183. Richmond, K. (2001 ). Ethical reasoning, Machiavellian behavior, and gender: The impact on accounting students ethical decision making. Unpublished doctoral thesis, Virginia Polytechnic Institute and State University, Blacksburg, Virginia. Right? Pennsylvania CPA Journal, 78 (3), 28-31. Ringle, C. M., Wende, S., Will, A., & Becker, J.M. (2012). SmartPLS 2.0 3M. Retrieved November 23, 2013 from www.smartpls.de. Rittenberg, L. E., Schwieger, B. J. & Johnstone, K. M. (2008). Auditing: A Business Risk Approach. 6th Ed. Mason, OH: Thomson Higher Education. Rosen, (2006). The Fiscal Responsibility Act (2007). Federal Ministry of Information, Nigeria. Rosen, L. S. (2006). CAP Forum on Forensic Accounting in the Post-Enron World Forensic Accounting: Where and When Headed? Canadian Accounting Perspectives 5 (2): 257-264. Salkind, N. J. (2003). Exploring research. ISBN-10: 01 j 0983527 USA. Scheer, S. D., Cochran, G. R., Harder, A., & Place, N. T. (2011). Competency Modeling in Extension Education: Integrating an Academic Extension Education Model with an Extension Human Resource Management Model. Journal of Agricultural Education, 52(3), 64-74. Scott, D., & Usher, R. (1999). Researching Education: Data, methods and theory in education inquiry. London: Continuum. Sekaran, U. & Bougie, R. (2010). Research Methods for Business: A Skill Building Approach. 5th Ed. John Wiley & Sons, Ltd, Publication. Sekaran, U. (2003). Research method for business: A skill building approaches (4th ed.). New Jersey: John Wiley and Sons. Sengur, E. D. (2012). Auditors' perception of Fraud prevention Measures: Evidence from Turkey. Anna/es Universalist Apuleius: Series Oernnomica, 14(1), 128. Sheikh, K. (1981 ). Investigating non-response bias in mail surveys. Journal of Epidemiology and Community Health, 35, 293-296. Singer, E. (2006). Non-response bias in household surveys. Public Opinion Quarterly, 70, 5, Special Issue, 637-645. Singleton, T. W., Singleton, A. J., Bologna, G. J., & Lindquist, R. J. (2006). Fraud, Auditing and Forensic Accounting. 3rd Ed. Hoboken, NJ: John Wiley and Sons, Inc. Singleton, T., & King, B. (2003). Do Pro-Ethics Activities Reduce Instances of Fraud: An Empirical Study. Jounal of Corporate Accounting and Finance, Skalak, S. L., Alas, M. A., & Sellitto, G. (2006). "Fraud: An Tntroduction." Tn Golden, T. W., Skalak, S. L. , & Clayton, M. M. (Ed.). A Guide to Forensic Accounting litigation: 1-20). Hoboken, NJ: John Wiley and Sons, Inc. SOCP A., (2009). Code of ethics for professional accountants. Kingdom of Saudi Arabia, Riyadh: Saudi Organization for Certified Public Accountants. Retrieved October 15, 2010, from www.socpa.org. Stone, M. (1974). Cross-validation choice and assessment of statistical predictions. Journal of the Royal Statistical Society, 36, 111- 147. Sugahara, S., & Coman, R. (20 I 0). "Perceived Importance of CPA's General Skills: a Japanese Study," Asian Journal of Finance & Accounting, 2(1), 1-24. Tabachnick, B. G., & Fidell, L. S. (2007). Using multivariate statistics (5th ed.). Boston: Pearson Education Inc. Tan, C. P. (2014). Qualities of Malaysian accounting graduates and their job performance from the perspective of employers {Doctoral dissertation, Universiti Utara Malaysia). Thanasak, R. (2013). The Fraud Factors. International Journal of Management and Administrative Sciences (IJMAS) 2(2), 01-05. The Audit Ordinance of ( 1956). Federal Ministry of Information, Nigeria. The Constitution of the Federal Republic of Nigeria, (1999). Federal Ministry of Information, Nigeria. The Finance (Control and Management) Act (Cap 144 LFN) (1990). (as amended), Federal Ministry of informational, Abuja. The Independent Corrupt Practices Commission Act (2000). Federal Government Press, Nigeria. The Institute of Internal Audit (2013). History and Evolution of Internal Auditing" (PDF). Retrieved 2013-09-04. The Institute of Chartered Accountants of Nigeria. (2009). Code of Conduct for members. The National Fraud Authority Annual Fraud (2013). Fighting fraud together: the strategic plan to reduce fraud. Thibodeau, J. C. (2003). The Development and Transfer ability of Task Knowledge. Auditing: A Journal of Practice and Theory, 22(1), 47-68.Thousand Oaks: Sage. Thorne, L. (2000). The development of two measures to assess accountants" prescriptive and deliberative moral reasoning. Behavioral Research in Accounting, 12(2), 139-169. Ugwu, C. (2012). "Nigeria: Court remands two 111 EFCC custody for alleged Nl4.6 million frauds. Leadership, November 26. Usani, F. (2012). Nigeria: Ahmadu Ali's son arraigned over N4.4 billion subsidy Fraud. News Agency of Nigeria (NAN) and Leadership Newspaper, November 26. Valayuthan, S. (2003). The accounting professions code of ethics: is it a code of ethics or a code of quality assurance?. Critical Perspectives on accounting, (14), 483-503. Venezia, C. (2005). The ethical reasoning abilities of accounting students. The Journal of American Academy of Business, 6( 1 ), 200-207. Vosselrnan, E. (2012). Accounting, accountability and virtue ethics in public organizations: From market bureaucracies to moral communities.Unpublished Working Paper. Radboud University Nijmegen: The Netherlands. Watoseninyi, A. B. D. (1995). Financial Control in the Nigerian Public Sector, unpublished Faculty of Administration seminar paper, A.B.U. Zaria. Weeks, W., & Nantel, J. (1992). Corporate codes of et~ics and sales force behavior: A case study. Journal of Business Ethics, 11(10), 753-760. Wells, J. T. (2004). Corporate Fraud Handbook: Prevention and Detection. Hoboken, NJ: John Wily and Sons, Inc. Wells, J. T. (2005). Accountants need help fighting the war on fraud; ACFE founder urges and fraud education [Press Release]. Retrieved November 13, 2012, from ACFE http:/ /wwwacfe.om/about/press-release.asp?cpy=l 0-12-2005. Wilson, R. A. (2004). Employee dishonesty: a national survey of risk managers on crime. Journal of Economic Crime Management, 2(1), 1-25. Wolfe, D., & Hermanson, D. R. (2004). The fraud diamond: Considering four elements of fraud. The CPA Journal, 74 (12), 38-42. Wood, D. A. (2013). "A Descriptive Study of Factors Associated with the Internal Audit Function Policies Having an Impact: Comparisons Between Organizations Developed and an Emerging Economy". Turkish Studies. 14 (3). World Bank: (2014). The World Bank Annual Report. Washington. www.worldbank.org. Wotrnba, T., Chonko, L., & Loe, T. (2001). The impact of ethics code familiarity on manager behavior. Journal of Business Ethics, 33(1), 59-69. Wuerges, A. (2011). Auditor Responsibility for Fraud Detection: New Wine in Old Bottles? Retrieved On November 3, 2012, at http://www.scribd.com/doc/63671899/ Auditors Responsibility-for-Fraud- Detection. Y aha ya, K. A, (2006), Strategies for Enhancing Ethics and Accountability in the Nigerian Public Service as Viewed by Accountants. florin Journal of Business and Social Sciences, 11 (1 ), pp. 3 - 11 Yeandle, M. Micheal, M. Adrian, B. & Brian H., (2005). Anti-Money Laundering Requirements: Cost, Benefits and Perceptions, Corporation of London, London. Zahra, S. A., Karri, J. S., & Yu, J. F. (2005). Cognition and international entrepreneurship: implications for research on intermational opportunity recognition and exploitation. International business review, 14(2), 129-146. Zamzami, F., Nusa, N. D., & Timur, R. P. (2016). The effectiveness of Fraud prevention and detection methods at universities in Indonesia. Journal International Journal of Economics and Financial Issue, 6(3), 66 - 69. Ziegenfuss, D. E. (1996). State and local government fraud survey for 1995. Managerial Auditing. Zikmund, P. E. , and O'Reilly-Allen, M. (2007). "I'm all! auditor, dam it, not an investigator. Zikmund, W. G. (2003). Business Research Methods. 7th Ed. South Western Cengage Learning. Ohio. United States of America. Zikmund, W. G., Babin, B. Y., Cars, J. C., & Griffin, M. (2010). Business Research Methods. 8th Ed. South Western Engage Leamin&. Ohio. USA. Zysman, A. (2008). Journal of Forensic Accounting. ifa,alliance@cica.ca. |