{"id":"https://openalex.org/W7225313725","doi":"https://doi.org/10.56879/ijbm.v5i4.197","title":"The role of forensic auditing in addressing public sector procurement irregularities in Ghana","display_name":"The role of forensic auditing in addressing public sector procurement irregularities in Ghana","publication_year":2026,"publication_date":"2026-11-05","ids":{"openalex":"https://openalex.org/W7225313725","doi":"https://doi.org/10.56879/ijbm.v5i4.197"},"language":"en","primary_location":{"id":"doi:10.56879/ijbm.v5i4.197","doi":"https://doi.org/10.56879/ijbm.v5i4.197","is_oa":true,"landing_page_url":"https://doi.org/10.56879/ijbm.v5i4.197","pdf_url":"https://iessociety.org/index.php/IJBM/article/download/471/233","source":{"id":"https://openalex.org/S4387283101","display_name":"International Journal of Business and Management (IJBM)","issn_l":"2815-9330","issn":["2815-9330"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-c"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Business and Management (IJBM)","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://iessociety.org/index.php/IJBM/article/download/471/233","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5055024600","display_name":"Evans O. N. D. Ocansey","orcid":"https://orcid.org/0000-0002-5176-1809","observed_orcids":["https://orcid.org/0000-0002-5176-1809"]},"institutions":[{"id":"https://openalex.org/I3133169337","display_name":"Valley View University","ror":"https://ror.org/04daenq52","country_code":"GH","type":"education","lineage":["https://openalex.org/I3133169337"]}],"countries":["GH"],"is_corresponding":false,"raw_author_name":"Evans O. N. D. Ocansey","raw_affiliation_strings":["Valley View University"],"raw_orcid":"https://orcid.org/0000-0002-5176-1809","affiliations":[{"raw_affiliation_string":"Valley View University","institution_ids":["https://openalex.org/I3133169337"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5071129245","display_name":"Samuel Antwi","orcid":"https://orcid.org/0000-0003-1299-3495","observed_orcids":["https://orcid.org/0000-0003-1299-3495","https://orcid.org/0000-0002-7465-1696","https://orcid.org/0000-0002-9288-029X","https://orcid.org/0009-0000-0370-9320"]},"institutions":[{"id":"https://openalex.org/I3133169337","display_name":"Valley View University","ror":"https://ror.org/04daenq52","country_code":"GH","type":"education","lineage":["https://openalex.org/I3133169337"]}],"countries":["GH"],"is_corresponding":false,"raw_author_name":"Samuel Antwi","raw_affiliation_strings":["Valley View University"],"raw_orcid":"https://orcid.org/0009-0000-0370-9320","affiliations":[{"raw_affiliation_string":"Valley View University","institution_ids":["https://openalex.org/I3133169337"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I3133169337"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"5","issue":"4","first_page":"1029","last_page":"1046"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T12779","display_name":"Public Procurement and Policy","score":0.6859999895095825,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"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/T12779","display_name":"Public Procurement and Policy","score":0.6859999895095825,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"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/T13509","display_name":"Accounting and Financial Management","score":0.18629999458789825,"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/T11257","display_name":"Taxation and Compliance Studies","score":0.04149999842047691,"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-auditing","display_name":"forensic auditing","score":1.0},{"id":"https://openalex.org/keywords/public-procurement","display_name":"public procurement","score":0.9860000014305115},{"id":"https://openalex.org/keywords/procurement-irregularities","display_name":"procurement irregularities","score":0.9760000109672546},{"id":"https://openalex.org/keywords/procurement-fraud","display_name":"procurement fraud","score":0.8899999856948853},{"id":"https://openalex.org/keywords/corruption","display_name":"corruption","score":0.8130000233650208},{"id":"https://openalex.org/keywords/anti-corruption","display_name":"anti-corruption","score":0.7839999794960022},{"id":"https://openalex.org/keywords/public-financial-management","display_name":"public financial management","score":0.871999979019165},{"id":"https://openalex.org/keywords/transparency-and-accountability","display_name":"transparency and accountability","score":0.9179999828338623},{"id":"https://openalex.org/keywords/value-for-money","display_name":"value for money","score":0.8600000143051147},{"id":"https://openalex.org/keywords/forensic-infrastructure","display_name":"forensic infrastructure","score":0.7519999742507935},{"id":"https://openalex.org/keywords/ghana","display_name":"Ghana","score":0.6460000276565552},{"id":"https://openalex.org/keywords/africa","display_name":"Africa","score":0.5490000247955322}],"concepts":[{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.7400000095367432},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6201000213623047},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6148999929428101},{"id":"https://openalex.org/C147859227","wikidata":"https://www.wikidata.org/wiki/Q294217","display_name":"Public sector","level":2,"score":0.5952000021934509},{"id":"https://openalex.org/C2780073145","wikidata":"https://www.wikidata.org/wiki/Q2663158","display_name":"Forensic accounting","level":3,"score":0.5842999815940857},{"id":"https://openalex.org/C201650216","wikidata":"https://www.wikidata.org/wiki/Q829492","display_name":"Procurement","level":2,"score":0.5774000287055969},{"id":"https://openalex.org/C2776007630","wikidata":"https://www.wikidata.org/wiki/Q2798912","display_name":"Accountability","level":2,"score":0.5590999722480774},{"id":"https://openalex.org/C2780027415","wikidata":"https://www.wikidata.org/wiki/Q524648","display_name":"Language change","level":2,"score":0.5587999820709229},{"id":"https://openalex.org/C51575053","wikidata":"https://www.wikidata.org/wiki/Q72468","display_name":"Bureaucracy","level":3,"score":0.48410001397132874},{"id":"https://openalex.org/C2780587575","wikidata":"https://www.wikidata.org/wiki/Q6875295","display_name":"Misconduct","level":2,"score":0.4587000012397766},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.37119999527931213},{"id":"https://openalex.org/C86743352","wikidata":"https://www.wikidata.org/wiki/Q2495358","display_name":"Generally Accepted Auditing Standards","level":4,"score":0.3248000144958496},{"id":"https://openalex.org/C13896816","wikidata":"https://www.wikidata.org/wiki/Q3029422","display_name":"Chief audit executive","level":5,"score":0.30570000410079956},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.28459998965263367},{"id":"https://openalex.org/C2780233690","wikidata":"https://www.wikidata.org/wiki/Q535347","display_name":"Transparency (behavior)","level":2,"score":0.2685999870300293},{"id":"https://openalex.org/C184356942","wikidata":"https://www.wikidata.org/wiki/Q830382","display_name":"Best practice","level":2,"score":0.267300009727478},{"id":"https://openalex.org/C147007100","wikidata":"https://www.wikidata.org/wiki/Q3344190","display_name":"External auditor","level":4,"score":0.2648000121116638},{"id":"https://openalex.org/C170856484","wikidata":"https://www.wikidata.org/wiki/Q6452684","display_name":"Internal audit","level":3,"score":0.262800008058548},{"id":"https://openalex.org/C27548731","wikidata":"https://www.wikidata.org/wiki/Q88272","display_name":"Investment (military)","level":3,"score":0.26100000739097595},{"id":"https://openalex.org/C61521584","wikidata":"https://www.wikidata.org/wiki/Q705899","display_name":"Accreditation","level":2,"score":0.2583000063896179},{"id":"https://openalex.org/C83864248","wikidata":"https://www.wikidata.org/wiki/Q177323","display_name":"Developing country","level":2,"score":0.2572000026702881},{"id":"https://openalex.org/C109747225","wikidata":"https://www.wikidata.org/wiki/Q815758","display_name":"Scarcity","level":2,"score":0.25540000200271606}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.56879/ijbm.v5i4.197","doi":"https://doi.org/10.56879/ijbm.v5i4.197","is_oa":true,"landing_page_url":"https://doi.org/10.56879/ijbm.v5i4.197","pdf_url":"https://iessociety.org/index.php/IJBM/article/download/471/233","source":{"id":"https://openalex.org/S4387283101","display_name":"International Journal of Business and Management (IJBM)","issn_l":"2815-9330","issn":["2815-9330"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-c"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Business and Management (IJBM)","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.56879/ijbm.v5i4.197","doi":"https://doi.org/10.56879/ijbm.v5i4.197","is_oa":true,"landing_page_url":"https://doi.org/10.56879/ijbm.v5i4.197","pdf_url":"https://iessociety.org/index.php/IJBM/article/download/471/233","source":{"id":"https://openalex.org/S4387283101","display_name":"International Journal of Business and Management (IJBM)","issn_l":"2815-9330","issn":["2815-9330"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-c"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Business and Management (IJBM)","raw_type":"journal-article"},"sustainable_development_goals":[{"display_name":"Peace, justice, and strong institutions","score":0.9595999717712402,"id":"https://metadata.un.org/sdg/16"}],"study_designs":[{"display_name":"Systematic Review","id":"https://openalex.org/study-designs/systematic-review"}],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W7225313725.pdf","grobid_xml":"https://content.openalex.org/works/W7225313725.grobid-xml"},"referenced_works_count":9,"referenced_works":["https://openalex.org/W2999173558","https://openalex.org/W3165899888","https://openalex.org/W3201466079","https://openalex.org/W4389392784","https://openalex.org/W4412589280","https://openalex.org/W4413866803","https://openalex.org/W4413895022","https://openalex.org/W4414675602","https://openalex.org/W4414675798"],"related_works":["https://openalex.org/W4389599978","https://openalex.org/W7167495655","https://openalex.org/W7099550445","https://openalex.org/W7162871376","https://openalex.org/W7092188036","https://openalex.org/W3092856947","https://openalex.org/W7139033809","https://openalex.org/W7164859583","https://openalex.org/W4413038197","https://openalex.org/W4414675798"],"abstract_inverted_index":{"Procurement-related":[0],"irregularities":[1,217],"continue":[2],"to":[3,118,181,208,239,255],"undermine":[4],"transparency,":[5,125],"accountability,":[6],"and":[7,24,31,39,66,77,85,97,107,126,138,151,166,173,193,215,235,243,249,266,270,275],"effective":[8],"public":[9,19,64,156,220],"financial":[10,32,216],"management":[11],"in":[12,37,55,171,211,232],"many":[13],"African":[14,70,176],"countries,":[15],"particularly":[16],"within":[17,155,218],"the":[18,50,89,95,159,164,219],"sector.":[20,221],"Despite":[21],"regulatory":[22],"reforms":[23,238],"conventional":[25],"auditing":[26,54,115,144,170,202,210,265],"mechanisms,":[27],"procurement":[28,123,146],"fraud,":[29],"corruption,":[30],"misconduct":[33],"remain":[34,178],"persistent":[35],"challenges":[36],"Ghana":[38,172,274],"other":[40,175,276],"developing":[41,277],"economies.":[42,278],"This":[43],"study":[44,198,223,253],"systematically":[45],"reviews":[46],"existing":[47,256],"literature":[48,257],"on":[49,62,263],"role":[51],"of":[52,168],"forensic":[53,114,143,169,183,201,229,233,264],"addressing":[56],"procurement-related":[57,213],"irregularities,":[58],"with":[59],"particular":[60],"focus":[61],"Ghana\u2019s":[63],"sector":[65],"evidence":[67,262],"from":[68,81,132],"selected":[69,106],"countries.":[71],"Scholarly":[72],"publications":[73],"published":[74],"between":[75,246],"2016":[76],"2025":[78],"were":[79,105],"retrieved":[80],"Google":[82],"Scholar,":[83],"Scopus,":[84],"Crossref":[86],"databases":[87],"using":[88],"Publish":[90],"or":[91],"Perish":[92],"software.":[93],"Following":[94],"screening":[96],"eligibility":[98],"assessment":[99],"process,":[100],"twenty":[101],"(20)":[102],"relevant":[103],"studies":[104],"analyzed":[108],"thematically.":[109],"The":[110,197,222,252],"findings":[111],"reveal":[112],"that":[113,142,163,200],"significantly":[116],"contributes":[117,254],"fraud":[119,121],"detection,":[120],"prevention,":[122],"efficiency,":[124],"accountability":[127],"when":[128],"effectively":[129],"implemented.":[130],"Evidence":[131],"countries":[133,177],"such":[134],"as":[135],"Nigeria,":[136],"Zimbabwe,":[137],"South":[139],"Africa":[140],"indicates":[141],"enhances":[145],"accuracy,":[147],"improves":[148],"value-for-money":[149],"practices,":[150],"strengthens":[152],"anti-corruption":[153,250,271],"efforts":[154],"institutions.":[157],"However,":[158],"review":[160],"also":[161],"reveals":[162],"adoption":[165],"effectiveness":[167],"some":[174],"limited":[179],"due":[180],"weak":[182],"infrastructure,":[184],"inadequate":[185],"professional":[186],"expertise,":[187],"low":[188],"institutional":[189,226],"support,":[190],"bureaucratic":[191],"inertia,":[192],"insufficient":[194],"policy":[195,237],"implementation.":[196],"concludes":[199],"represents":[203],"an":[204],"important":[205],"complementary":[206],"mechanism":[207],"traditional":[209],"combating":[212],"corruption":[214],"recommends":[224],"stronger":[225],"support":[227],"for":[228,273],"auditing,":[230],"investment":[231],"education":[234],"training,":[236],"encourage":[240],"wider":[241],"adoption,":[242],"enhanced":[244],"collaboration":[245],"audit":[247],"institutions":[248],"agencies.":[251],"by":[258],"synthesizing":[259],"recent":[260],"empirical":[261],"highlighting":[267],"its":[268],"governance":[269],"implications":[272]},"counts_by_year":[],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2026-11-06T00:00:00"}