Use this URL to cite or link to this record in EThOS: https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.769063
Title: Organisational intention to use forensic accounting services in detecting and preventing fraud : the case of English local authorities
Author: Sahdan, Mohd
ISNI:       0000 0004 7656 6000
Awarding Body: University of Huddersfield
Current Institution: University of Huddersfield
Date of Award: 2018
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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.
Supervisor: Drake, Julie ; Cowton, Chris Sponsor: Not available
Qualification Name: Thesis (Ph.D.) Qualification Level: Doctoral
EThOS ID: uk.bl.ethos.769063  DOI: Not available
Keywords: HF5601 Accounting ; HG Finance
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