FORENSIC ACCOUNTING AND EFFECTIVENESS OF PUBLIC FUND MANAGEMENT IN SELECTED LOCAL GOVERNMENTS FROM OYO AND OSUN STATES

Ajibade, Ayodeji Temitope, Ajibade (), Ayoola Folarin, Igbaroola and Olajumoke Olamide, Jayeoba
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Ajibade, Ayodeji Temitope, Ajibade: Department of Accounting, Postal: Babcock University, Nigeria, https://www.afarng.org/jfafi/
Ayoola Folarin, Igbaroola: Department of Accounting, Postal: Babcock University, Nigeria, https://www.afarng.org/jfafi/
Olajumoke Olamide, Jayeoba: Department of Accounting, Postal: Babcock University, Nigeria, https://www.afarng.org/jfafi/

Journal of Forensic Accounting & Fraud Investigation (JFAFI), 2019, vol. 4, issue 1, 59-84

Abstract: Corruption is one of the key issues affecting Nigeria negatively today. This is due to the polluted public sector by the leaders in charge of the country. Nigerians have lost confidence in all the three tiers of government due to the embezzlement of public funds by government officials in different sectors. This study examined the relevance of forensic accounting techniques in accountability and transparency of fund management in Oyo and Osun state local governments in order to help re-instate the lost trust of the government. This study adopted survey research design. The target population was all the 63 local government in Oyo and Osun state local governments. The sampling technique adopted for the study was purposive sampling technique. Primary data was used. The data collection instrument was questionnaires that measured the relevance forensic accounting techniques variables on the accountability and transparency of fund management. The data obtained was analyzed using descriptive statistics inferential statistics generated from multiple regression models. The results of the analysis show that forensic accounting technique has a positive significant effect of effectiveness of fund 2 management (r = 0.271, Adj. R = 0.057, F = 0.000

Keywords: Forensic Accounting; Corruption; Effectiveness; Ef ciency; Economy. (search for similar items in EconPapers)
Date: 2019
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Persistent link: https://EconPapers.repec.org/RePEc:ris:jfaafi:0003

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