Challenges of combating fraudulent practices: evidence from Nigerian public sector

Shehu Umar Sa'id and Khairul Saidah Abas Azmi

Journal of Financial Crime, 2020, vol. 29, issue 4, 1406-1419

Abstract: Purpose - This paper aims to explore the challenges faced in combating fraudulent practices in the Nigerian public sector. Design/methodology/approach - This paper is essentially the result of primary data of in-depth semi-structured interviews. An in-depth interview was conducted with 14 respondents comprises (4) auditors, (4) accountants, (2) legal practitioners, (2) staff of the Economic and Financial Crime Commission (EFCC) and (2) staff of the Federal Inland Revenue Service. The interviews data collected were analyzed using a thematic analysis approach. Findings - This study found that among the challenges to combat fraudulent practices in the Nigerian public sector is first the prevalence of Godfatherism in the Nigerian public sector. Godfatherism offers selective judgment, lack of agencies autonomous and the party system which remains a challenge. Second, the issue of political immunity undermines public governance which illustrates an exemption of punishment, constitutional protections and the political environment are some major challenges faced in preventing fraud in the Nigerian public sector. Practical implications - This study, therefore, offers an important platform to Nigerian anti-graft bodies such as the “EFFC,” “Independent Corrupt Practices Commission” (ICPC) and “Code of Conduct Bureau” (CCB). Thus, it perhaps eases the way of combating fraudulent practices in Nigeria. Originality/value - This paper is original and unique in its form and has value to anti-graft bodies and practitioners in the Nigerian public sector, private sector other African economies and academics.

Keywords: Nigeria; Challenges; Fraud; Combating fraudulent practices (search for similar items in EconPapers)
Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:eme:jfcpps:jfc-04-2020-0075

DOI: 10.1108/JFC-04-2020-0075

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