RELATIONSHIP BETWEEN COERCIVE PRESSURE AND THE USE OF FORENSICACCOUNTING SERVICES TO DETECT AND PREVENT FRAUD INPUBLIC SECTOR

Abstract

This study examined relationship between coercive pressure and the use of forensic accounting services to detect
and prevent fraud in the public sector, with evidence from some selected MDAs in Nigeria. Primary and secondary
sources of data were used, two hypotheses were stated; questionnaires were drawn in line with the hypothesis for
testing. A total of 275 samples, out of which 235 were retrieved from the sample of the population which consists
of public sector accountant, auditors, lawyers, and investigators that are staff of the Office of AuFG, NNPC, SEC,
CBN, ICPC, EFCC, CID, and NFIUs; using simple random sampling. Analyses were carried out using descriptive
and inferential statistics with the help of SPPSS and Smart-PLS. All hypotheses were accepted, among the findings
was coercive pressure can positively influence the decision of MDAs in using forensic Accounting Services to
detect and prevent fraud, the type of MDAs have moderating effects on the relationship between the decision to
use forensic accounting services and all other determinants. Government should view MDAs as a mechanism to
achieve their policies, create a single body that can act as an intermediary that can be referred to by MDAs in
searching for the best solution to deter fraud., Public Account Committee should expand its role in protecting the
interest of the public