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Case 3: Nigeria petroleum fraud

In: Convenience Triangle in White-Collar Crime

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Abstract

Investigative forensic auditors from global accounting firms and local law firms are in the business of examining suspicions of misconduct and crime for their clients. Reports written by forensic auditors and fraud examiners for their clients after an investigation are interesting for white-collar crime research as described in this chapter. Reports of investigations have reconstructed past events and sequences of events that can open up for insights into potential financial motives, potential organizational opportunities, and potential personal willingness for deviant behavior, which are the three dimensions in the convenience triangle. Furthermore, reports of investigations can illustrate the quality of private policing when there is a suspicion of misconduct and crime. This chapter presents an investigative forensic audit conducted by global accounting firm PwC for the Office of the Auditor-General for the Federation in Nigeria into crude oil revenues generated by the Nigerian National Petroleum Corporation that the oil company allegedly withheld or unremitted to the Federal Accounts.

Suggested Citation

  • ., 2019. "Case 3: Nigeria petroleum fraud," Chapters, in: Convenience Triangle in White-Collar Crime, chapter 12, pages 148-157, Edward Elgar Publishing.
    • Handle: RePEc:elg:eechap:18953_12
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    Cited by:

    1. Shari, Babajide Epe & Dioha, Michael O. & Abraham-Dukuma, Magnus C. & Sobanke, Victor O. & Emodi, Nnaemeka V., 2022. "Clean cooking energy transition in Nigeria: Policy implications for Developing countries," Journal of Policy Modeling, Elsevier, vol. 44(2), pages 319-343.
    2. Olayinka Akanle & Olamide S. Shittu, 2022. "The Unending Development Question of Nigeria," The European Journal of Development Research, Palgrave Macmillan;European Association of Development Research and Training Institutes (EADI), vol. 34(1), pages 321-342, February.

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