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

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Published Mar 20, 2021
Sagir Lawal Junaidu Muhammad Kurawa Kabir Tahir Hamid Umar Habibu Umar

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.

How to Cite

Lawal, S., Kurawa, J. M., Hamid, K. T., & Umar, U. H. (2021). Do behavioral, educational, and legal factors determine the applicability of forensic accounting in the public sector?. Journal of Research in Emerging Markets, 3(2), 27–43. https://doi.org/10.30585/jrems.v3i2.595
Abstract 69 | PDF Downloads 52

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Keywords

Forensic accounting, Educational factors, Legal factors, Behavioral factors, Fraud, Nigeria

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