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This Author published in this journals
All Journal International Journal of Tourism and Hospitality in Asia Pasific International Journal of Accounting & Finance in Asia Pasific Asia Pacific Journal of Management and Education Sinergi International Journal of Accounting and Taxation Novatio : Journal of Management Technology and Innovation
Edeh, Friday Ogbu
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Other

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The Impact of Regulatory Frameworks on Fraud Detection in Auditing Lestari, Putri Ayu; Edeh, Friday Ogbu
Sinergi International Journal of Accounting and Taxation Vol. 2 No. 1 (2024): February 2024
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijat.v2i1.477

Abstract

Fraud detection in accounting and auditing has evolved significantly due to technological advancements and regulatory developments. This study reviews existing literature on the impact of artificial intelligence, big data analytics, and organizational ethics in strengthening fraud detection. Using a comprehensive methodology, relevant sources from Google Scholar, JSTOR, ScienceDirect, and other academic databases were analyzed to identify key trends and challenges in forensic auditing. Findings indicate that machine learning algorithms significantly enhance fraud detection accuracy, while organizational commitment to ethical standards plays a crucial role in fostering a transparent audit environment. Regulatory frameworks, although essential, must strike a balance to avoid undue constraints on auditors. The study also highlights the necessity of continuous auditor training to optimize the application of emerging technologies in fraud detection. These insights underscore the importance of integrating technological advancements with ethical and regulatory considerations to improve fraud detection efficiency. Future research should focus on refining AI-based audit tools and developing tailored regulatory frameworks that promote both compliance and audit independence.
Citizen Participation and Digital Governance in Public Sector Accountability Rhamadhani, Rika Febby; Edeh, Friday Ogbu
Sinergi International Journal of Accounting and Taxation Vol. 2 No. 4 (2024): November 2024
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijat.v2i4.715

Abstract

This narrative review explores the dynamics of social accountability within public sector accounting by synthesizing empirical studies and theoretical frameworks across multiple countries. The objective is to identify key drivers and systemic barriers that influence the effectiveness of social accountability mechanisms. Drawing on literature from databases such as Scopus, Google Scholar, and PubMed, the study employs a thematic analysis to examine the roles of public participation, digital governance, cultural norms, fiscal transparency, and regulatory frameworks. Results indicate that public engagement, when supported by digital platforms and inclusive policies, significantly enhances transparency and institutional trust. However, challenges persist, especially in developing countries, where bureaucratic rigidity, limited resources, and misalignment between global standards and local values hinder reform efforts. The discussion underscores the necessity for integrated governance models that emphasize participatory and transparent processes tailored to sociocultural contexts. Key systemic factors such as independent oversight institutions, technological capacity, and ethical leadership emerge as crucial enablers. The findings suggest that strengthening internal institutional capacity, realigning regulatory reforms with societal expectations, and leveraging technology are essential for advancing social accountability. This review calls for further empirical studies to develop adaptive, context-sensitive frameworks that embed social values in public financial reporting. Ultimately, a people-centered, interdisciplinary approach is imperative for transforming public sector governance into a more accountable and transparent system.
Investigating The Motivating Factors of ChatGPT Usage in Research by Postgraduate Students in Emerging Economy Edeh, Friday Ogbu; Mundu, Muhamad Mustafa; Pandey, Rudresh; Edeh, Blessing Friday; Nabawanuka, Hamidah
Novatio : Journal of Management Technology and Innovation Vol. 2 No. 4 (2024): October 2024
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/novatio.v2i4.500

Abstract

Artificial intelligence (AI) has influenced research rituals, beginning from its rigor, purposefulness, dependability, reliability, validity, and reporting. Before the advent of AI, postgraduate students were saddled with parsimonious philosophical strands and similarity thresholds. But, with the current trend of AI writing tools such as ChatGPT, most students in developing educational economies have started shifting their research posts toward writing technologies. Thus, using a cross-sectional survey design, this research aims to investigate the factors that motivate management science postgraduate students to use ChatGPT for their studies. Researchers collected data from doctoral students in management science using a questionnaire. Thus, two hundred and one (201) postgraduate students drawn from three state universities in southeastern Nigeria served as the respondents in this research. The formulated research propositions were analyzed with linear regression. The study found that postgraduate students were motivated by perceived usefulness, ease of use, and enjoyment. The result of the study revealed that perceived ease of use (PEOU), perceived usefulness (PU), and perceived enjoyment (PE) have a positive significant effect on ChatGPT usage.
Contributing Factors to Apple’s Sustainability in Malaysia’s Information and Communication Technology Industry Edeh, Friday Ogbu; Teoh, Kok Ban; Murugan, Yashene; Kee, Daisy Mui Hung; Wong, Joey; Wong, Xin Shi; Maheswaran, Yashwiny; Jacinta, Ofojama Blessing
Asia Pacific Journal of Management and Education (APJME) Vol 4, No 2 (2021): July 2021
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/apjme.v4i2.1145

Abstract

Apple has a large customer base in Malaysia because they offer products of superior design and features. The main objective of this study is to determine the contributing factors to Apple’s sustainability in Malaysia’s Information and Communication Technology (ICT) Industry. This study is conducted based on quantitative research with 100 targeted respondents from Malaysia. The findings indicate that the marketing strategies, brand awareness, and customer experience are the major factors of the successful pathway of Apple’s sustainability. The research concludes that Apple Industry should adapt a frequent reengineering approach where the existing and upcoming Apple products will satisfy customer needs.
Co-Authors A'ishah, Tuan Amelin Aina, Nurul Aisyah, Ummie Awoke, Victory Chinelo Duruzor, Gloria Ifeoma Dwi Nita Aryani Edeh, Blessing Friday Egwu, Kevin Chukwuoyims Enakhifo, Ernestina Irem, Collins Okechukwu Islam, Mohammad Fakhrul Jacinta, Ofojama Blessing Kannappan, Thirumagal A/P Kee, Daisy Mui Hung Maheswaran, Yashwiny Mahmud, Tahreem Tariq Mohd Zamri, Syafiqah Mundu, Muhamad Mustafa Murugan, Yashene Nabawanuka, Hamidah Nair, Rajesh Kumar Nurunnisa, Nurunnisa Nwoba, Charles Chukwuma Oben, Desmond Neji Olanipekun, Benedict Dayo P V, Ranjith Pandey, Rudresh Pratiwi, Ayu Putri Putri Ayu Lestari Quttainah, Majdi Anwar Rika Febby Rhamadhani Samarth, Tejas Shafiee, Siti Syafiqah Izni Sherifah, Nakacwa Kasozi Ssekajugo, Derrick Subramaniam, Tanuja A/P Syafawani, Nurul Syafikah, Nurul Syed Badrulzaman, Syarifah Nurdzamanisya Tan, Yee Shan Teh, Yi Ching Teoh, Kok Ban Ukaidi, Chris U.A Vayapuri, Vanishaa A/P Veeraselvam, Vinosha Rai A/P Wong, Joey Wong, Xin Shi