The Influence of Institutional and Contingency Factors on the Adoption of Forensic Accounting by Anti-Corruption Agencies: A Proposed Framework
The increasing concern over corruption in developing countries has been associated with the inability of Anti-Corruption Agencies (ACAs) to tackle corruption. The ineffectiveness of these ACAs is said to be influenced by several factors including the underutilization of forensic accounting in fraud...
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| Format: | Article |
| Language: | English |
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UUM PRESS
2016-07-01
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| Series: | Journal of Business Management and Accounting |
| Subjects: | |
| Online Access: | https://e-journal.uum.edu.my/index.php/jbma/article/view/8832 |
| _version_ | 1827762020199432192 |
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| author | Ibrahim Umar Rose Shamsiah Samsudin Mudzamir Mohamed |
| author_facet | Ibrahim Umar Rose Shamsiah Samsudin Mudzamir Mohamed |
| author_sort | Ibrahim Umar |
| collection | DOAJ |
| description |
The increasing concern over corruption in developing countries has been associated with the inability of Anti-Corruption Agencies (ACAs) to tackle corruption. The ineffectiveness of these ACAs is said to be influenced by several factors including the underutilization of forensic accounting in fraud investigation process. This article focuses on the identification of these factors and their influences on the adoption of forensic accounting by ACAs. This was done through the review of literature and proposing a framework for further in-depth research work. The conceptual framework highlights the antecedent influence of political will on these factors and their influences on the adoption of forensic accounting. The implication is that identifying these factors through further in-depth studies will contribute to the insufficient research work on the adoption of forensic accounting and help policy makers to enhance the performance of these agencies.
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| first_indexed | 2024-03-11T10:23:58Z |
| format | Article |
| id | doaj.art-b2be360e75334bdc9f982153c3d836a5 |
| institution | Directory Open Access Journal |
| issn | 2231-9298 2636-9249 |
| language | English |
| last_indexed | 2024-03-11T10:23:58Z |
| publishDate | 2016-07-01 |
| publisher | UUM PRESS |
| record_format | Article |
| series | Journal of Business Management and Accounting |
| spelling | doaj.art-b2be360e75334bdc9f982153c3d836a52023-11-16T03:13:40ZengUUM PRESSJournal of Business Management and Accounting2231-92982636-92492016-07-016210.32890/jbma2016.6.2.8832The Influence of Institutional and Contingency Factors on the Adoption of Forensic Accounting by Anti-Corruption Agencies: A Proposed FrameworkIbrahim Umar0Rose Shamsiah Samsudin1Mudzamir Mohamed2Department of Accountancy, Yobe State University, NigeriaTunku Puteri Intan Safinaz School of Accountancy, College of Business, Universiti Utara Malaysia, Sintok, Kedah, MalaysiaTunku Puteri Intan Safinaz School of Accountancy, College of Business, Universiti Utara Malaysia, Sintok, Kedah, Malaysia The increasing concern over corruption in developing countries has been associated with the inability of Anti-Corruption Agencies (ACAs) to tackle corruption. The ineffectiveness of these ACAs is said to be influenced by several factors including the underutilization of forensic accounting in fraud investigation process. This article focuses on the identification of these factors and their influences on the adoption of forensic accounting by ACAs. This was done through the review of literature and proposing a framework for further in-depth research work. The conceptual framework highlights the antecedent influence of political will on these factors and their influences on the adoption of forensic accounting. The implication is that identifying these factors through further in-depth studies will contribute to the insufficient research work on the adoption of forensic accounting and help policy makers to enhance the performance of these agencies. https://e-journal.uum.edu.my/index.php/jbma/article/view/8832ACAscorruptionforensic accountingpolitical will |
| spellingShingle | Ibrahim Umar Rose Shamsiah Samsudin Mudzamir Mohamed The Influence of Institutional and Contingency Factors on the Adoption of Forensic Accounting by Anti-Corruption Agencies: A Proposed Framework Journal of Business Management and Accounting ACAs corruption forensic accounting political will |
| title | The Influence of Institutional and Contingency Factors on the Adoption of Forensic Accounting by Anti-Corruption Agencies: A Proposed Framework |
| title_full | The Influence of Institutional and Contingency Factors on the Adoption of Forensic Accounting by Anti-Corruption Agencies: A Proposed Framework |
| title_fullStr | The Influence of Institutional and Contingency Factors on the Adoption of Forensic Accounting by Anti-Corruption Agencies: A Proposed Framework |
| title_full_unstemmed | The Influence of Institutional and Contingency Factors on the Adoption of Forensic Accounting by Anti-Corruption Agencies: A Proposed Framework |
| title_short | The Influence of Institutional and Contingency Factors on the Adoption of Forensic Accounting by Anti-Corruption Agencies: A Proposed Framework |
| title_sort | influence of institutional and contingency factors on the adoption of forensic accounting by anti corruption agencies a proposed framework |
| topic | ACAs corruption forensic accounting political will |
| url | https://e-journal.uum.edu.my/index.php/jbma/article/view/8832 |
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