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Factors influencing the adoption of forensic accounting in fraud investigation process by economic and financial crimes commission (EFCC) : a case study in Nigeria

Umar, Ibrahim (2017) Factors influencing the adoption of forensic accounting in fraud investigation process by economic and financial crimes commission (EFCC) : a case study in Nigeria. PhD. thesis, Universiti Utara Malaysia.

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Abstract

In Nigeria, one of the efforts made by the government to fight economic and financial crimes was the establishment of the Economic and Financial Crimes Commission (EFCC). The aim of this study was to investigate the performance of the EFCC and identify the influence of institutional and organisational factors on the adoption of forensic accounting in EFCC’s fraud investigation process. This study adopted an in-depth qualitative case study approach. The data used for the intended objectives were obtained through institutional documentary evidence, non-participatory observations, and in-depth qualitative interviews conducted with the senior, middle and first-line management of the EFCC. The data gathered were analysed using manual thematic framework analysis and aided by N-Vivo qualitative software. The results revealed that the ineffectiveness of the EFCC in tackling corruption was due to the absence of political will, inefficient judicial system, the dominance of police personnel within EFCC,
and the partial adoption of forensic accounting in fraud investigation process. The partial adoption of forensic accounting was influenced by the insufficiency of personnel, inadequate funding, and unfavourable attitude despite the observed need for global best practices in fraud investigation process. This study integrated institutional and contingency theories in explaining the adoption of forensic accounting in improving the effectiveness of the EFCC. Neither the institutional nor contingency factors individually provided a full explanation for the poor performance of the EFCC, suggesting the combined influences of institutional and organisational factors. Future studies may develop a more precise measurement or a comparative assessment of various country’s Anti-Corruption Agencies (ACAs) in tackling economic and financial crimes.

Item Type: Thesis (PhD.)
Supervisor : Samsudin, Rose Shamsiah and Mohamed, Mudzamir
Item ID: 7989
Uncontrolled Keywords: case study, Economic and Financial Crimes Commission (EFCC), forensic accounting, Nigeria
Subjects: H Social Sciences > HF Commerce. > HF5601-5689 Accounting
Divisions: Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Date Deposited: 07 Jan 2021 01:43
Last Modified: 18 Aug 2021 08:17
Department: Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Name: Samsudin, Rose Shamsiah and Mohamed, Mudzamir
URI: https://etd.uum.edu.my/id/eprint/7989

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