AN ASSESSMENT OF FORENSIC ACCOUNTING TECHNIQUES IN THE PREVENTION OF REVENUE LEAKAGES IN NIGERIAN FEDERAL UNIVERSITIES

IF 2 Q2 BUSINESS, FINANCE

International Journal of Accounting Pub Date : 2021-07-02 DOI:10.47941/JACC.601

Taiya Haziel Mbasiti, J. Y. Gyang, Ojaide Fransis

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引用次数: 1

Abstract

Purpose: Forensic accounting reflects the application of investigative and analytical techniques for the purpose of resolving fraudulent practices. The purpose of the research was to examine the extent at which Forensic Accounting Techniques serves as a panacea for preventing Revenue Leakages in Federal Universities in Nigeria. Methodology: Primary data were collected with the aid of research questionnaire and used in this study. The sample size of 238 respondents was determined from a census of targeted EFCC, internal audit staff of selected Nigerian Federal Universities. This study applied a statistical tool, which described and evaluated the relationships between Forensic accounting techniques and revenue leakages. Findings: The methodology shows that Forensic accounting data analysis techniques have positive effects on revenue leakages in Nigerian Federal Universities. This implies that a forensic data analysis technique can help in uncovering leakages of revenue in Nigerian Federal Universities. The implication is that when these technologies are applied, there would be drastic reduction in revenue leakages. From the findings, it was concluded that the application of forensic accounting techniques will help in preventing revenue leakages in Nigerian Federal Universities. Unique Contribution to Theory, Practice and Policy: On the basis of these findings and conclusion, it was recommended that forensic accounting data analysis and technology techniques should be employed in Nigerian Federal Universities to help them curb revenue leakages in the system. That will help to discover and analyse patterns of fraudulent activities and develop sorts of digital tools that would be found helpful in fighting economic and financial crimes within the system. Keywords: Forensic Accounting, Revenue Leakages, Frauds, Forensic Accounting Technologies

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尼日利亚联邦大学预防收入泄露的法务会计技术评估

目的:法务会计反映了为解决欺诈行为而应用调查和分析技术。该研究的目的是检查法务会计技术作为防止尼日利亚联邦大学收入泄漏的灵丹妙药的程度。方法:采用调查问卷法收集初步资料，并应用于本研究。238名受访者的样本量是通过对选定的尼日利亚联邦大学的EFCC内部审计人员进行普查确定的。本研究应用统计工具，描述和评估法务会计技术和收入泄漏之间的关系。研究结果:该方法表明，法务会计数据分析技术对尼日利亚联邦大学的收入泄漏有积极影响。这意味着法医数据分析技术可以帮助发现尼日利亚联邦大学的收入泄漏。其含义是，当这些技术得到应用时，将大幅减少收入泄漏。从调查结果中得出结论，法务会计技术的应用将有助于防止尼日利亚联邦大学的收入泄漏。对理论、实践和政策的独特贡献:在这些发现和结论的基础上，建议尼日利亚联邦大学应采用法务会计数据分析和技术技术，以帮助他们遏制系统中的收入泄漏。这将有助于发现和分析欺诈活动的模式，并开发各种有助于打击系统内经济和金融犯罪的数字工具。关键词:法务会计，收入泄露，欺诈，法务会计技术

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

International Journal of Accounting BUSINESS, FINANCE-

CiteScore

1.20

自引率

0.00%

发文量

期刊介绍： The aim of The International Journal of Accounting is to advance the academic and professional understanding of accounting theory, policies and practice from the international perspective and viewpoint. The Journal editorial recognizes that international accounting is influenced by a variety of forces, e.g., governmental, political and economic. Thus, the primary criterion for manuscript evaluation is the incremental contribution to international accounting literature and the forces that impact the field. The Journal aims at understanding the present and potential ability of accounting to aid in analyzing and interpreting international economic transactions and the economic consequences of such reporting. These transactions may be within a profit or non-profit environment. The Journal encourages a broad view of the origins and development of accounting with an emphasis on its functions in an increasingly interdependent global economy. The Journal also welcomes manuscripts that help explain current international accounting practices, with related theoretical justifications, and identify criticisms of current policies and practice. Other than occasional commissioned papers or special issues, all the manuscripts published in the Journal are selected by the editors after the normal double-blind refereeing process.