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Adoption of forensic accounting in fraud detection process by anti-corruption agency: a conceptual framework


Umar, Ibrahim and Samsudin, Rose Shamsiah and Mohamed, Mudzamir (2016) Adoption of forensic accounting in fraud detection process by anti-corruption agency: a conceptual framework. International Journal of Management Research & Review, 6 (2). pp. 139-148. ISSN 2249-7196

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Abstract

Global incidences of fraudulent practices have led to the collapse of major businesses, public institution and governments.Fighting corruption requires the investigation, detection and prevention of frauds. Advancement in fraud detection process includes the use of forensic accounting and empirical studies reported its effectiveness in fraud detection process. However, there seems to be low adoption rate of forensic accounting by organization including anti-corruption agencies (ACAs).This study reviewed the literature to identify the probable factors that influence organization’s decision to adopt forensic accounting in fraud detection process and proposed a framework for an in-depth investigation into possible factors influencing Economic and financial Crimes Commission’s adoption of forensic accounting in Nigeria. In so doing, possible policy and academic implications will emerge which form the basis for implementation and further study.

Item Type: Article
Uncontrolled Keywords: Anti-corruption, EFCC, fraud, forensic, innovation
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Depositing User: Dr. Rose Shamsiah Samsudin
Date Deposited: 20 Apr 2017 06:30
Last Modified: 20 Apr 2017 06:30
URI: http://repo.uum.edu.my/id/eprint/21838

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