Challenges of combating fraudulent practices: evidence from Nigerian public sector

Published date23 June 2020
Date23 June 2020
Subject MatterAccounting & Finance,Financial risk/company failure,Financial crime
AuthorShehu Umar Sa'id,Khairul Saidah Abas Azmi
Challenges of combating
fraudulent practices: evidence
from Nigerian public sector
Shehu Umar Said
Department of Accountancy, Federal Polytechnic, Bauchi, Nigeria, and
Khairul Saidah Abas Azmi
Department of Accountancy, Faculty of Business and Accountancy,
University of Malaya, Kuala Lumpur, Malaysia
Purpose This paper aims to explore the challenges faced in combating fraudulent practices in the
Nigerianpublic sector.
Design/methodology/approach This paper is essentiallythe result of primary data of in-depth semi-
structured interviews. An in-depthinterview was conducted with 14 respondents comprises (4) auditors, (4)
accountants, (2) legal practitioners,(2) staff of the Economic and Financial Crime Commission (EFCC) and (2)
staff of the Federal Inland Revenue Service. The interviews data collected were analyzed using a thematic
Findings This study found that among the challenges to combat fraudulent practices in the Nigerian
public sector is rst the prevalence of Godfatherism in the Nigerian public sector. Godfatherism offers
selectivejudgment, lack of agencies autonomous and the party system which remains a challenge. Second,the
issue of political immunity undermines public governance which illustrates an exemption of punishment,
constitutional protectionsand the political environment are some major challenges faced in preventing fraud
in the Nigerianpublic sector.
Practical implications This study, therefore,offers an important platform to Nigeriananti-graft bodies
such as the EFFC,”“Independent Corrupt Practices Commission(ICPC) and Code of Conduct Bureau
(CCB). Thus,it perhaps eases the way of combating fraudulentpractices in Nigeria.
Originality/value This paper is original and unique in its form and has value to anti -graft bodies
and practitioners in the Nigerian public sector, private sector other African economies and
Keywords Nigeria, Challenges, Fraud, Combating fraudulent practices
Paper type Research paper
1. Introduction
It is mandatory for every organization to institute a sound and effective fraud prevention
mechanism because it can help to minimize the chances of fraud occurring in the
organization (Bierstaker et al., 2006;Othman, 2015). This may include managerial actions,
enhancing staff welfare, pre-employmentscreening and training of employees and inspiring
a culture of honesty.
Nigeria is one of the African states that is prone to a high level of misappropriation of
public funds. It is globally cited as one of the African countries encircled with bribery and
Our acknowlwdgement goes to Dr Akilu Aliyu Shinkafor his untiring eort and attention in
making this article worthy of publication.
Journalof Financial Crime
Vol.29 No. 4, 2022
pp. 1406-1419
© Emerald Publishing Limited
DOI 10.1108/JFC-04-2020-0075
The current issue and full text archive of this journal is available on Emerald Insight at:

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