FORENSIC ACCOUNTING AND FINANCIAL FRAUD CONTROL: A CROSS SECTIONAL ANALYSIS OF NIGERIAN PUBLIC SECTOR

Kenneth Enoch, Okpala ()
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Kenneth Enoch, Okpala: Department of Financial Studies (Accounting), Postal: Redeemer's University, Nigeria, https://www.afarng.org/jfafi/

Journal of Forensic Accounting & Fraud Investigation (JFAFI), 2019, vol. 4, issue 1, 29-58

Abstract: This study examined the relevance of forensic accounting in nancial fraud control in the Nigerian public sector. The target population consists of 338 participants, distributed among EFCC, ICPC, Accountant General Of ce, Auditor General Of ce and Practicing Accountants in Nigeria. Copies of structured questionnaire were distributed to members of the population and 229 valid responses were returned and analyzed. Regression analysis method was used to test the formulated null hypotheses. The result of the analysis revealed that there were signi cant relationships among the independent variables and their aggregate as well as the variables of 2 the dependent as follows (R=708, R =677, p=0

Keywords: Forensic accounting; Fraudulent practices; Investigation; Public sector (search for similar items in EconPapers)
Date: 2019
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Persistent link: https://EconPapers.repec.org/RePEc:ris:jfaafi:0002

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