EFFECT OF FORENSIC ACCOUNTING APPROACHES ON FRAUD PREVALENCE AMONG NOT-FOR-PROFIT ORGANIZATIONS IN NORTHEN NIGERIA
Keywords:
Forensic accounting, Fraud Investigation Techniques, Risk Assessment, Ethical Climate, Internal Control Systems, Whistleblowing MechanismsAbstract
This study investigates the effect of forensic accounting approaches: Fraud Risk Assessment (FRA), Internal Control Systems (ICS), Fraud Investigation Techniques (FIT), Whistleblowing Mechanisms (WM), and Ethical Climate (EC) on fraud prevalence within not-for-profit organizations (NPOs) in Northern Nigeria. Employing a quantitative survey design, data from 260 professionals were analysed using multiple linear regression. Results show that all five approaches significantly reduce fraud prevalence, collectively explaining 87.5% of the variance (R2 = 0.875). Fraud Investigation Techniques emerged as the most influential predictor (β = 0.476), followed by Fraud Risk Assessment (β = 0.402) and Ethical Climate (β = 0.377). The findings validate forensic accounting as a multidimensional strategy for mitigating fraud in resource-constrained environments. They emphasize the importance of proactive risk controls, ethical reinforcement, and investigative rigor in addressing fraud vulnerabilities. The study advocates for context-specific interventions, including capacity building in forensic investigation, adoption of integrated monitoring systems, regulatory enforcement, and development of localized forensic tools tailored to the nonprofit sector.
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