Do behavioral, educational, and legal factors determine the applicability of forensic accounting in the public sector?

Sagir Lawal,Kabir Tahir Hamid,Junaidu Muhammad Kurawa,Umar Habibu Umar

doi:10.30585/jrems.v3i2.595

Abstract

This study examined the impact of educational, legal, and behavioral factors on the applicability of forensic accounting in the public sector in Nigeria. The study utilized primary data through the administration of questionnaires to accountants the internal and external auditors drawn from seven states of the North-Western geo-political zone of Nigeria. Partial Least Squares (PLS) path modeling using smart PLS3 Statistical Software was employed for the analysis. The findings indicated that behavioral, educational, and legal factors are positively related to the applicability of forensic accounting in the states. The results revealed the importance of giving special consideration to educational, legal, and behavioral factors to ensure the successful application of forensic accounting to deter and detect corruption and other fraudulent activities in Nigeria. The study shows how educational and professional institutions would assist in the promotion of the awareness, knowledge, and skills of forensic accounting.

Highlights

The issue of corruption has become a daily concern for many countries across the globe in developing economies and in developed ones (Suleiman and Ahmi, 2018)
Through the administration of questionnaires, the findings revealed that attitude, organizational ethical climate, stakeholder pressure, and the perceived severity of fraud have significant positive impacts on the behavioral intention to use forensic accounting services
Forensic accounting is substantially inclined to accounting disciplines, it entails the combined application of various knowledge and disciplines like auditing, investigative knowledge, financial accounting, law, criminology, information technology, communication skills, etc

Summary

Introduction

The issue of corruption has become a daily concern for many countries across the globe in developing economies and in developed ones (Suleiman and Ahmi, 2018). The Nigerian public sector has not yet been separated from corruption in one form or the other despite the efforts made by the current and previous administrations (Suleiman and Ahmi, 2018). In the past decades, Nigeria had been ranked among the top ten most corrupt nations in the world by Transparency International and other relevant international organizations (Ekpo et al, 2016).

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Methods

Conclusion