Thesis Title: Forensic Accounting Investigating Techniques and the Public-sector Corruption in Nigeria

Abstract: The aim of this study is to understand the investigation of public sector corruption in Nigeria using forensic accounting techniques. Essentially, this study seeks to gain this understanding from the perspective of the Nigerian Economic and Financial Crimes Commission (EFCC), which is the leading anti-corruption body in the country. In achieving this objective, an initial understanding of the conceptualization of public sector corruption in Nigeria was sought from the perspectives of the experts in the anti-corruption body. With this pace set at the beginning of the study and the understanding of the forensic accounting investigation gained, the study proposes a model for improving forensic accounting investigation in Nigeria. Using multi-method approach, case study approach from the qualitative research paradigm was employed for the understanding of public sector corruption (PSC) and the investigation of PSC using the forensic accounting techniques. Additionally, the Gioia method was used to develop the improvement model. Interviewing, observation and documentation were used to source data for the study. The findings of the study were constituted under three aspects covering the understanding of public sector corruption in Nigeria, the procedure for the investigation and prosecution of PSC using FA techniques and the recommendation for the improved model. From the understanding of PSC in Nigeria, Six themes were established to account for its persistence. The forensic accounting investigation revealed that EFCC is into more reactive investigation than the proactive one and that there is a demarcation line between the forensic accountants and other investigators. Workable solutions should be tailored toward addressing wholly the causes of the persistence of PSC identified in Nigeria and every citizen should be a stakeholder in the fight against corruption. EFCC should be more into the proactive type of investigation and that forensic accountants should take the centre stage of all investigations of the PSC in Nigeria.

Keywords: forensic accounting, public sector corruption, investigation techniques, qualitative research, economic and financial crimes commissionSupervisor(s):

1. Associate Prof. Dr. Zaleha Othman
2. Dr. Aidi Ahmi

Status: Graduated (2018)

 

CONTACTMe

Ts. Dr. Aidi Ahmi, C.A.(M), AIIA
Tunku Puteri Intan Safinaz School of Accountancy
Universiti Utara Malaysia
06010 UUM Sintok
Kedah, MALAYSIA
P: +604 928-7222
[email protected]

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