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All Journal Annals of Management and Organization Research Journal of Governance and Accountability Studies
Chinedu Francis Egbunike
Nnamdi Azikiwe University, Nigeria
Economics, Econometrics & Finance Social Sciences

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An Exploration of the Viability of Forensic Accounting Techniques in Combating Financial Statement Fraud in Nigerian Organizations Patricia Chinyere Oranefo; Chinedu Francis Egbunike
Annals of Management and Organization Research Vol. 3 No. 1 (2021): August
Publisher : goodwood publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/amor.v3i1.1170

Abstract

Purpose: This study explored the viability of forensic accounting techniques in combating financial statement fraud in Nigerian organizations. The study specifically examined the relationship between forensic accounting techniques and fraud deterrence; and, the viability of forensic accounting techniques to enforce corporate policies and procedures. Research methodology: The study adopts the survey research design. The sampling frame comprised accounting lecturers and chartered accountants in two geographical locations of Anambra State. The study utilized non-probability sampling to mitigate non-response bias and to select knowledgeable respondents. The final retrieved questionnaires were fifty. The primary data were analyzed using Pearson correlation analysis. Results: The Pearson correlation results showed a positive association between forensic accounting techniques (FAT) and fraud deterrence. Secondly, there is a positive association between forensic accounting techniques and the enforcement of corporate policies. Limitations: The main limitation was the small sample size from the retrieved questionnaires future studies can therefore widen the sampling frame and explore other sectors. The study also spanned one of the South-eastern States limiting generalizability. Contribution: The study contributes to the literature in the context of developing countries, on the continuing viability of forensic accounting techniques (FAT) in detecting financial statement fraud in its various multifarious forms in such countries with weak institutional environments compared to developed countries. The study also adds to the literature on the viability of forensic accountants in enforcing corporate policies and procedures which is useful in an organizational research context.
Treasury Single Account (TSA) and Cost of Governance: Survey of MDAs in Anambra State Nnamdi Lawrence Okeke; George Ezeala; Nonso John Okoye; Chinedu Francis Egbunike
Journal of Governance and Accountability Studies Vol. 3 No. 1 (2023): January
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jgas.v3i1.1479

Abstract

Purpose: This study employed a descriptive research design using a cross-sectional methodology, with surveys and field investigations to examine the relationships between study variables. Research Methodology: This study used a descriptive survey design, with primary data collected through structured questionnaires from 100 purposely selected respondents across ten Federal Ministries Departments & Agencies (MDA) in Anambra State. Results: The results show that e-accounting and Treasury Single Account (TSA) have a substantial impact on national spending by curbing leakages, but with little effect on federally generated revenue. Thus, e-accounting and TSA significantly impact the cost of governance. Conclusions: This study concludes that TSA and e-accounting systems significantly reduce financial mismanagement, accelerate public-sector transactions, and require stronger infrastructure, human resource training, and guidance from countries with successful TSA implementation. Limitations: The study relied only on questionnaire responses, which is the perception of public-sector employees in MDAs. Contributions: This study contributes to governance and policy research by identifying the benefits of TSA in reducing the overall cost of governance. Novelty: This study supports stakeholder theory and the public finance management perspective by showing that integrated government accounts improve financial tracking, monitoring, and overall fiscal visibility.
Co-Authors George Ezeala Nnamdi Lawrence Okeke Nonso John Okoye Patricia Chinyere Oranefo