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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

CHAPTER THREE

RESEARCH METHODOLOGY

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

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

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

VIII

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

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

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

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

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

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

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

CHAPTER FOUR

DATA PRESENTATION AND ANALYSIS

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

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

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

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

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

CHAPTER FIVE

SUMMARY, CONCLUSION AND RECOMMENDATIONS

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

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

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

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