ABSTRACT

This study examines forensic accounting as a tool for fraud detection and prevention in the Public Sector. In conducting the study, hypotheses were stated and questionnaires were drawn in line with the hypotheses for testing. 

The study utilized primary source of data collection. A total of 132 questionnaires were retrieved from staff of Nigerian Film Corporation, Jos. Analysis was carried out using descriptive statistics, chi-square. 

The null hypotheses were rejected indicating that forensic accounting can be used as a tool for fraud detection and prevention in the public sector. It recommended that forensic accounting be made statutory in the public sector to assist in preventing and detecting fraudulent financial practices. 

Therefore, there is the need to adopt forensic accounting services in the public sector.

TABLE OF CONTENTS

TITLE PAGE………………………………………………………………………………...I

DECLARATION……………………………………………………………………………II

APPROVAL PAGE…………………………………………………………………………III

DEDICATION………………………………………………………………………………IV

ACKNOWLEDGEMENT…………………………………………………………………..V

TABLE OF CONTENTS…………………………………………………………………VI- VIII

ABSTRACT…………………………………………………………………………………IXCHAPTER ONE

INTRODUCTION

BACKGROUND OF THE STUDY………………………………………………………

STATEMENT OF THE PROBLEM……………………………………………………..

OBJECTIVES OF THE STUDY…………………………………………………………

RELEVANT RESEARCH QUESTIONS……………………………………………….

STATEMENT OF HYPOTHESES………………………………………………………

SCOPE OF THE STUDY…………………………………………………………………

LIMITATIONS OF RESEARCH…………………………………………………………

SIGNIFICANCE OF THE STUDY………………………………………………………

DEFINITION OF UNFAMILIAR TERMS………………………………………………

REFERENCES……………………………………………………………………………

VII

CHAPTER TWO

LITERATURE REVIEW

2.1 HISTORICAL BACKGROUND……………………………………………………..

2.2 CONCEPTUAL FRAMEWORK……………………………………………………..

2.2.1 Forensic Accounting…………………………………………… ……………………..

2.2.2 A Brief History of Forensic Accounting………………………………………………

2.2.3 Forensic Accounting and Fraud Detection……………………………………………

2.2.4 Forensic Accounting and Traditional Auditing………………………………………

2.2.5 Forensic Accounting Practice, Fraud & Corruption (The Nigerian Perspective)……..

2.2.6 Forensic Accounting Practice, Fraud & Corruption (A Global Perspective)………….

2.3 THEORETICAL FRAMEWORK…………………………………………………….

2.3.1 White Collar Crime Theory of Fraud………………………………………………….

2.3.2 Labelling Theory of Crime…………………………………………………………….

2.3.3 Theory of Mindset and Problem Representation………………………………………

2.4 EMPIRICAL REVIEW AND FINDINGS……………………………………………

2.5 SUMMARY OF LITERATURE REVIEW……………………………………………

REFERENCES………………………………………………………………………...

CHAPTER THREE

RESEARCH METHODOLOGY

3.1 RESTATEMENT OF RESEARCH QUESTIONS……………………………………

3.2 RESTATEMENT OF HYPOTHESES…………………………………………………

3.3 RESEARCH DESIGN…………………………………………………………………

VIII

3.4 AREA OF THE STUDY……………………………………………………………….

3.5 POPULATION OF THE STUDY………………………………………………………

3.6 SAMPLING SIZE AND SAMPLING TECHNIQUES………………………………..

3.7 SOURCES OF DATA…………………………………………………………………..

3.8 METHOD OF DATA COLLECTION…………………………………………………

3.9 METHOD OF DATA ANALYSIS…………………………………………………….

REFERENCES…………………………………………………………………………

CHAPTER FOUR

DATA PRESENTATION AND ANALYSIS

4.1 PRESENTATION AND ANALYSIS OF DATA……………………………………….

4.2 TESTING OF HYPOTHESES…………………………………………………………..

4.3 INTERPRETATION OF RESULTS…………………………………………………….

4.4 DISCUSSION OF FINDINGS…………………………………………………………..

REFERENCES…………………………………………………………………………...

CHAPTER FIVE

SUMMARY, CONCLUSION AND RECOMMENDATIONS

5.1 SUMMARY……………………………………………………………………………...

5.2 CONCLUSION………………………………………………………………………….

5.3 RECOMMENDATIONS………………………………………………………………..

REFERENCES………………………..............................................................................