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Fraud prevention initiatives in the Nigerian public sector

Author

Listed:
  • Rabiu Abdullahi
  • Noorhayati Mansor

Abstract

Purpose - Detecting and preventing fraud are challenging and risky tasks, especially in a fast developing economy such as Nigeria. The efforts become crucial in the government sectors, as they involve public’s trust and resources. The purpose of this study is to examine the relationships between the fraud incidence and the elements of fraud triangle theory (FTT) with the aim of combating current fraud outrages in the Nigerian public sector. Design/methodology/approach - A survey was conducted and 302 questionnaires were distributed to the staff of the departments of accounting, internal auditing and investigation of ten selected ministries, departments and agencies of Kano State, Nigeria. Structural equation modeling (SEM) was used to analyze the data. Findings - The study reveals a significant relationship between three elements of FTT and fraud incidences in the Nigerian public sectors (p-value

Suggested Citation

  • Rabiu Abdullahi & Noorhayati Mansor, 2018. "Fraud prevention initiatives in the Nigerian public sector," Journal of Financial Crime, Emerald Group Publishing Limited, vol. 25(2), pages 527-544, May.
    • Handle: RePEc:eme:jfcpps:jfc-02-2015-0008
    DOI: 10.1108/JFC-02-2015-0008
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