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Organisational Intention to Use Forensic Accounting Services in Detecting and Preventing Fraud:The Case of English Local Authorities

Sahdan, Mohd (2018) Organisational Intention to Use Forensic Accounting Services in Detecting and Preventing Fraud:The Case of English Local Authorities. Doctoral thesis, University of Huddersfield.

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Abstract

This study seeks to examine the extent of forensic accounting services and to investigate the determinant factors on the intention to use the services to detect and prevent fraud within English local authorities. A validated instrument was employed to survey all 353 local authorities in England of Chief Executive Officers, Directors of Finance, and internal auditors. Concepts from institutional theory, and in particular institutional isomorphism, are used as the underlying theoretical framework. The results indicate that forensic accounting services have a place in local authorities’ counter-fraud work. Furthermore, both coercive and mimetic pressures were found to influence the intention to use forensic accounting services. In addition, the benefits and the costs of forensic accounting services and the strength of the in-house counter fraud resources were deemed to be associated. This study contributes to the body of knowledge of forensic accounting, fraud and management consultants and institutional theory in focusing on the utilisation of external resources to counter fraud particularly in the UK public sector. By understanding and examining the extent of forensic accounting, this study can inform the role and strategies of central government, local authorities, professional bodies, and forensic accounting providers on improving counter fraud work within local authorities. As this study used a self-administered survey, future studies could conduct interviews to explore possible explanations and interpretations to have richness of data besides include other participants from the regulators and the forensic accounting providers.

Item Type: Thesis (Doctoral)
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
Schools: Huddersfield Business School
Depositing User: Rebecca Hill
Date Deposited: 07 Mar 2019 13:33
Last Modified: 07 Mar 2019 13:33
URI: http://eprints.hud.ac.uk/id/eprint/34814

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