{"id":"https://openalex.org/W2622858703","doi":"https://doi.org/10.4314/ijah.v6i2.13","title":"Forensic accounting and fraudulent practices in the Nigerian public sector","display_name":"Forensic accounting and fraudulent practices in the Nigerian public sector","publication_year":2017,"publication_date":"2017-06-05","ids":{"openalex":"https://openalex.org/W2622858703","doi":"https://doi.org/10.4314/ijah.v6i2.13","mag":"2622858703"},"language":"en","primary_location":{"id":"doi:10.4314/ijah.v6i2.13","doi":"https://doi.org/10.4314/ijah.v6i2.13","is_oa":true,"landing_page_url":"https://doi.org/10.4314/ijah.v6i2.13","pdf_url":"https://www.ajol.info/index.php/ijah/article/download/157103/146714","source":{"id":"https://openalex.org/S2764371241","display_name":"AFRREV IJAH An International Journal of Arts and Humanities","issn_l":"2225-8590","issn":["2225-8590","2227-5452"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310321518","host_organization_name":"African Journals OnLine","host_organization_lineage":["https://openalex.org/P4310321518"],"host_organization_lineage_names":["African Journals OnLine"],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"AFRREV IJAH: An International Journal of Arts and Humanities","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://www.ajol.info/index.php/ijah/article/download/157103/146714","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5039075570","display_name":"Fyneface N. Akani","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I100116408","display_name":"University of Port Harcourt","ror":"https://ror.org/005bw2d06","country_code":"NG","type":"education","lineage":["https://openalex.org/I100116408"]},{"id":"https://openalex.org/I3132355903","display_name":"Elizade University","ror":"https://ror.org/02qjtnr91","country_code":"NG","type":"education","lineage":["https://openalex.org/I3132355903"]}],"countries":["NG"],"is_corresponding":true,"raw_author_name":"Fyneface N. Akani","raw_affiliation_strings":["Department of Accounting University of Port Harcourt, Port Harcourt Rivers State, Nigeria --------------------------","Department of Accounting and Finance,","Faculty of Social and Management Sciences, Elizade University, Ilara-Mokin, Ondo State, Nigeria"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting University of Port Harcourt, Port Harcourt Rivers State, Nigeria --------------------------","institution_ids":["https://openalex.org/I100116408"]},{"raw_affiliation_string":"Department of Accounting and Finance,","institution_ids":[]},{"raw_affiliation_string":"Faculty of Social and Management Sciences, Elizade University, Ilara-Mokin, Ondo State, Nigeria","institution_ids":["https://openalex.org/I3132355903"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5056306169","display_name":"Sunday Oseiweh Ogbeide","orcid":"https://orcid.org/0000-0002-2818-7757","observed_orcids":["https://orcid.org/0000-0002-2818-7757"]},"institutions":[{"id":"https://openalex.org/I3132355903","display_name":"Elizade University","ror":"https://ror.org/02qjtnr91","country_code":"NG","type":"education","lineage":["https://openalex.org/I3132355903"]}],"countries":["NG"],"is_corresponding":false,"raw_author_name":"Sunday Oseiweh Ogbeide","raw_affiliation_strings":["Department of Accounting and Finance ,","Faculty of Social and Management Sciences , Elizade University , Ilara-Mokin , Ondo State , Nigeria"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting and Finance ,","institution_ids":[]},{"raw_affiliation_string":"Faculty of Social and Management Sciences , Elizade University , Ilara-Mokin , Ondo State , Nigeria","institution_ids":["https://openalex.org/I3132355903"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":["https://openalex.org/A5039075570"],"corresponding_institution_ids":["https://openalex.org/I100116408","https://openalex.org/I3132355903"],"apc_list":null,"apc_paid":null,"fwci":2.8162,"has_fulltext":true,"cited_by_count":12,"citation_normalized_percentile":{"value":0.91296213,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":87,"max":95},"biblio":{"volume":"6","issue":"2","first_page":"171","last_page":"181"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.9672999978065491,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.9672999978065491,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13720","display_name":"Benford\u2019s Law and Fraud Detection","score":0.013299999758601189,"subfield":{"id":"https://openalex.org/subfields/2613","display_name":"Statistics and Probability"},"field":{"id":"https://openalex.org/fields/26","display_name":"Mathematics"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}},{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.004000000189989805,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/forensic-accounting","display_name":"forensic accounting","score":1.0},{"id":"https://openalex.org/keywords/fraudulent-practices","display_name":"fraudulent practices","score":0.9210000038146973},{"id":"https://openalex.org/keywords/public-sector-fraud","display_name":"public sector fraud","score":0.9350000023841858},{"id":"https://openalex.org/keywords/government-institutions","display_name":"government institutions","score":0.5820000171661377},{"id":"https://openalex.org/keywords/edo-state","display_name":"Edo State","score":0.7139999866485596},{"id":"https://openalex.org/keywords/fraud-prevention","display_name":"fraud prevention","score":0.5410000085830688},{"id":"https://openalex.org/keywords/forensic-accountants","display_name":"forensic accountants","score":0.5090000033378601},{"id":"https://openalex.org/keywords/nigeria","display_name":"Nigeria","score":0.45500001311302185}],"concepts":[{"id":"https://openalex.org/C147859227","wikidata":"https://www.wikidata.org/wiki/Q294217","display_name":"Public sector","level":2,"score":0.7448456287384033},{"id":"https://openalex.org/C2780073145","wikidata":"https://www.wikidata.org/wiki/Q2663158","display_name":"Forensic accounting","level":3,"score":0.6835907101631165},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.665050745010376},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5452693700790405},{"id":"https://openalex.org/C2776007630","wikidata":"https://www.wikidata.org/wiki/Q2798912","display_name":"Accountability","level":2,"score":0.5441833138465881},{"id":"https://openalex.org/C2778137410","wikidata":"https://www.wikidata.org/wiki/Q2732820","display_name":"Government (linguistics)","level":2,"score":0.5352231860160828},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.5296300053596497},{"id":"https://openalex.org/C105776082","wikidata":"https://www.wikidata.org/wiki/Q617473","display_name":"Likert scale","level":2,"score":0.5239896178245544},{"id":"https://openalex.org/C2778182931","wikidata":"https://www.wikidata.org/wiki/Q16155102","display_name":"Nigerians","level":2,"score":0.46675705909729004},{"id":"https://openalex.org/C39896193","wikidata":"https://www.wikidata.org/wiki/Q380344","display_name":"Descriptive statistics","level":2,"score":0.46032989025115967},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.40707603096961975},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.20451700687408447},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.1719878911972046},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.12845444679260254},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C105795698","wikidata":"https://www.wikidata.org/wiki/Q12483","display_name":"Statistics","level":1,"score":0.0},{"id":"https://openalex.org/C41895202","wikidata":"https://www.wikidata.org/wiki/Q8162","display_name":"Linguistics","level":1,"score":0.0},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.0},{"id":"https://openalex.org/C138496976","wikidata":"https://www.wikidata.org/wiki/Q175002","display_name":"Developmental psychology","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.4314/ijah.v6i2.13","doi":"https://doi.org/10.4314/ijah.v6i2.13","is_oa":true,"landing_page_url":"https://doi.org/10.4314/ijah.v6i2.13","pdf_url":"https://www.ajol.info/index.php/ijah/article/download/157103/146714","source":{"id":"https://openalex.org/S2764371241","display_name":"AFRREV IJAH An International Journal of Arts and Humanities","issn_l":"2225-8590","issn":["2225-8590","2227-5452"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310321518","host_organization_name":"African Journals OnLine","host_organization_lineage":["https://openalex.org/P4310321518"],"host_organization_lineage_names":["African Journals OnLine"],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"AFRREV IJAH: An International Journal of Arts and Humanities","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.4314/ijah.v6i2.13","doi":"https://doi.org/10.4314/ijah.v6i2.13","is_oa":true,"landing_page_url":"https://doi.org/10.4314/ijah.v6i2.13","pdf_url":"https://www.ajol.info/index.php/ijah/article/download/157103/146714","source":{"id":"https://openalex.org/S2764371241","display_name":"AFRREV IJAH An International Journal of Arts and Humanities","issn_l":"2225-8590","issn":["2225-8590","2227-5452"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310321518","host_organization_name":"African Journals OnLine","host_organization_lineage":["https://openalex.org/P4310321518"],"host_organization_lineage_names":["African Journals OnLine"],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"AFRREV IJAH: An International Journal of Arts and Humanities","raw_type":"journal-article"},"sustainable_development_goals":[{"score":0.9595999717712402,"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions"}],"study_designs":[{"id":"https://openalex.org/study-designs/observational-study","display_name":"Observational Study"}],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2622858703.pdf","grobid_xml":"https://content.openalex.org/works/W2622858703.grobid-xml"},"referenced_works_count":16,"referenced_works":["https://openalex.org/W580967595","https://openalex.org/W1493433747","https://openalex.org/W1581837400","https://openalex.org/W1605118570","https://openalex.org/W1901440844","https://openalex.org/W1943079646","https://openalex.org/W2006859583","https://openalex.org/W2048127855","https://openalex.org/W2147214739","https://openalex.org/W2158601453","https://openalex.org/W2181679279","https://openalex.org/W2761485404","https://openalex.org/W3145820413","https://openalex.org/W3217256794","https://openalex.org/W4285719527","https://openalex.org/W7216679236"],"related_works":["https://openalex.org/W2555169186","https://openalex.org/W4413307538","https://openalex.org/W4410830223","https://openalex.org/W4415933434","https://openalex.org/W2889247085","https://openalex.org/W7117891361","https://openalex.org/W3021788740","https://openalex.org/W4225502808","https://openalex.org/W6893612524","https://openalex.org/W4408913262"],"abstract_inverted_index":{"The":[0,19,42,50,106],"broad":[1],"objective":[2,21],"of":[3,54,102,131,142,187],"this":[4],"study":[5,43,51],"was":[6,22,79],"to":[7,23,85,154,159,164,183,191],"examine":[8],"forensic":[9,33,127,193,220],"accounting":[10,34,128],"and":[11,35,69,100,113,129,139,162,179,189,195,204],"fraudulent":[12,36,132,143,217],"practices":[13,37,133,144],"in":[14,38,58,134,145,167,206,211],"the":[15,45,82,89,103,135,140,146,155,160,165,170,185,212],"Nigerian":[16,39,136,147],"public":[17,40,56,137,148,213],"sector.":[18,41],"specific":[20],"find":[24],"out":[25],"if":[26],"there":[27,121],"exists":[28],"a":[29,123],"significant":[30,124],"relationship":[31,125],"between":[32,126],"employed":[44],"survey":[46],"descriptive":[47],"research":[48,83],"design.":[49],"population":[52],"consisted":[53],"all":[55],"institutions":[57],"Edo":[59],"State,":[60],"Nigeria.":[61],"However,":[62],"ten":[63],"(10)":[64],"government":[65,178],"establishments,":[66],"both":[67],"Federal":[68],"State":[70],"owned,":[71],"were":[72,92,108],"randomly":[73],"selected.":[74],"Structured":[75],"four-scale":[76],"Likert-type":[77],"questionnaire":[78],"used":[80],"as":[81],"instrument":[84],"elicit":[86],"responses":[87],"from":[88],"respondents":[90],"who":[91],"mainly":[93],"internal":[94],"auditors,":[95],"chief":[96],"accountants,":[97],"executive":[98],"directors":[99,101],"selected":[104],"institutions.":[105],"data":[107],"analyzed":[109],"using":[110],"frequency":[111],"counts":[112],"simple":[114],"percentages":[115],"method.":[116],"Findings":[117],"made":[118],"indicated":[119],"that":[120,177],"is":[122,174],"reduction":[130],"sector;":[138],"prevalence":[141],"sector":[149],"has":[150],"brought":[151],"set":[152],"back":[153],"economy,":[156],"untold":[157],"hardship":[158],"citizens":[161],"shame":[163],"country":[166],"general":[168],"before":[169],"international":[171],"communities.":[172],"It":[173],"therefore":[175],"recommended":[176],"regulatory":[180],"authorities":[181],"need":[182],"ensure":[184],"provision":[186],"standards":[188],"guidelines":[190],"regulate":[192],"activities":[194,209],"above":[196],"all,":[197],"Nigerians":[198],"should":[199],"embrace":[200],"integrity,":[201],"objectivity,":[202],"fairness":[203],"accountability":[205],"their":[207],"day-to-day":[208],"particularly":[210],"sector.Keywords:":[214],"Forensic":[215],"accounting,":[216],"practices,":[218],"frauds,":[219],"accountants":[221]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2025,"cited_by_count":2},{"year":2024,"cited_by_count":2},{"year":2023,"cited_by_count":2},{"year":2022,"cited_by_count":1},{"year":2021,"cited_by_count":1},{"year":2020,"cited_by_count":2},{"year":2019,"cited_by_count":1}],"updated_date":"2026-11-08T12:12:28.789561","created_date":"2017-06-15T00:00:00"}
