Assessing the relationships between problem representation, capabilities and task performance fraud risk assessment by Nigerian deposit money banks' fraud investigators

Assessing the relationships between problem representation, capabilities and task performance fraud risk assessment by Nigerian deposit money banks' fraud investigators

The purpose of the study is to investigate the mediating role of fraud-related problem representation on the relationship between knowledge, skills, mind-set and ethics capability constructs of fraud investigators and task-performance fraud risk assessments within Nigeria deposit money banks. Extens...

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Main Author: Odukoya, Olusoji Olumide
Format: Thesis
Language:eng
eng
Published: 2021
Subjects:
HG Finance
Online Access:https://etd.uum.edu.my/9581/1/depositpermission_s902517.pdf
https://etd.uum.edu.my/9581/2/s902517_01.pdf
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spelling my-uum-etd.95812022-12-05T07:12:20Z Assessing the relationships between problem representation, capabilities and task performance fraud risk assessment by Nigerian deposit money banks' fraud investigators 2021 Odukoya, Olusoji Olumide Samsudin, Rose Shamsiah Popoola, Oluwatoyin Muse Johnson College of Business (COB) College of Business (COB) HG Finance The purpose of the study is to investigate the mediating role of fraud-related problem representation on the relationship between knowledge, skills, mind-set and ethics capability constructs of fraud investigators and task-performance fraud risk assessments within Nigeria deposit money banks. Extensive literature in auditing, forensic accounting, banking and related fields was reviewed for thorough understanding of past, present and future trends in the study area. The research employed quantitative methodology. A total of 450 questionnaires were administered by simple random sampling on forensic accountants and bank examiners within CBN, NDIC and 20 deposit money banks, of which 338 questionnaires were returned, representing a 75% response rate. Current versions of PLS-SEM and IBM-SPSS were deployed for data cleaning, analyses and validation. Thirteen out of nineteen hypotheses were evaluated through PLS-SEM algorithm and bootstrapping, whilst Mann-Whitney U Test was deployed to evaluate six hypotheses related to differences in ranking between forensic accountants and bank examiners. Results provide verifiable supports for twelve of the hypothesised relationships and seven deviations from previous literature. Knowledge and skills capabilities and fraud-related problem representation were significantly positively related to task-performance fraud risk assessment. Furthermore, knowledge, skills, mind-set and ethics of fraud investigators were significantly positively related to fraud-related problem representation, indicating they are essential requirements for enhancing fraud risk assessment within banks. However, findings did not provide support for differences in ranking between groups, as forensic accountants were not found to possess significantly higher levels of knowledge, skills, mind-set, ethics and fraud-related problem representation than bank examiners. Consequently, as theory of planned behaviour prescribed, fraud investigators need to design appropriate procedures for risk assessment, especially when institutions is tainted by weak internal control and risk management structures. The study also recommends integration of forensic accountants and bank examiners as permanent fixtures for fraud prevention and detection. 2021 Thesis https://etd.uum.edu.my/9581/ https://etd.uum.edu.my/9581/1/depositpermission_s902517.pdf text eng staffonly https://etd.uum.edu.my/9581/2/s902517_01.pdf text eng public other doctoral Universiti Utara Malaysia
institution Universiti Utara Malaysia
collection UUM ETD
language eng
eng
advisor Samsudin, Rose Shamsiah
Popoola, Oluwatoyin Muse Johnson
topic HG Finance
spellingShingle HG Finance
Odukoya, Olusoji Olumide
Assessing the relationships between problem representation, capabilities and task performance fraud risk assessment by Nigerian deposit money banks' fraud investigators
description The purpose of the study is to investigate the mediating role of fraud-related problem representation on the relationship between knowledge, skills, mind-set and ethics capability constructs of fraud investigators and task-performance fraud risk assessments within Nigeria deposit money banks. Extensive literature in auditing, forensic accounting, banking and related fields was reviewed for thorough understanding of past, present and future trends in the study area. The research employed quantitative methodology. A total of 450 questionnaires were administered by simple random sampling on forensic accountants and bank examiners within CBN, NDIC and 20 deposit money banks, of which 338 questionnaires were returned, representing a 75% response rate. Current versions of PLS-SEM and IBM-SPSS were deployed for data cleaning, analyses and validation. Thirteen out of nineteen hypotheses were evaluated through PLS-SEM algorithm and bootstrapping, whilst Mann-Whitney U Test was deployed to evaluate six hypotheses related to differences in ranking between forensic accountants and bank examiners. Results provide verifiable supports for twelve of the hypothesised relationships and seven deviations from previous literature. Knowledge and skills capabilities and fraud-related problem representation were significantly positively related to task-performance fraud risk assessment. Furthermore, knowledge, skills, mind-set and ethics of fraud investigators were significantly positively related to fraud-related problem representation, indicating they are essential requirements for enhancing fraud risk assessment within banks. However, findings did not provide support for differences in ranking between groups, as forensic accountants were not found to possess significantly higher levels of knowledge, skills, mind-set, ethics and fraud-related problem representation than bank examiners. Consequently, as theory of planned behaviour prescribed, fraud investigators need to design appropriate procedures for risk assessment, especially when institutions is tainted by weak internal control and risk management structures. The study also recommends integration of forensic accountants and bank examiners as permanent fixtures for fraud prevention and detection.
format Thesis
qualification_name other
qualification_level Doctorate
author Odukoya, Olusoji Olumide
author_facet Odukoya, Olusoji Olumide
author_sort Odukoya, Olusoji Olumide
title Assessing the relationships between problem representation, capabilities and task performance fraud risk assessment by Nigerian deposit money banks' fraud investigators
title_short Assessing the relationships between problem representation, capabilities and task performance fraud risk assessment by Nigerian deposit money banks' fraud investigators
title_full Assessing the relationships between problem representation, capabilities and task performance fraud risk assessment by Nigerian deposit money banks' fraud investigators
title_fullStr Assessing the relationships between problem representation, capabilities and task performance fraud risk assessment by Nigerian deposit money banks' fraud investigators
title_full_unstemmed Assessing the relationships between problem representation, capabilities and task performance fraud risk assessment by Nigerian deposit money banks' fraud investigators
title_sort assessing the relationships between problem representation, capabilities and task performance fraud risk assessment by nigerian deposit money banks' fraud investigators
granting_institution Universiti Utara Malaysia
granting_department College of Business (COB)
publishDate 2021
url https://etd.uum.edu.my/9581/1/depositpermission_s902517.pdf
https://etd.uum.edu.my/9581/2/s902517_01.pdf
_version_ 1776103731136299008

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