the Nigerian sectors, especiallyin the public sector where it begins to become a normal way
oflifeinthemidstofcivilservants(Okoye and Akamobi, 2009;Gbegi and Adebisi, 2014).
However, despite the numerous undetected fraud scandals that were perpetrated in the
Nigerian National Petroleum Corporation (NNPC) yet, the country is still suffering a massive
fraudulent action in the hands of the higher government ofﬁcials. Example it was disclosed by
Oboh (2012) that from 2007 to 2009 the sum of N28.5bn were missed from the oil subsidy fund
while BBC News Africa (2012) reports that the Nigerian senates were debating about an
unreported $6bn for oil subsidy fund from 2010 to 2012. Recently, as revealed by News Punch
(2015) an amount of money to the tune of $700m was allegedly found raw cash in the house of
Nigeria’s Minister of Petroleum. The identiﬁed foreign currency was suspected to be defrauded
from the Nigerian oil subsidy. Fraud scam can be found in almost all the Nigerian ministries
where the government ofﬁcials use the power of their ofﬁces to defraud their organizations.
This statement can be justiﬁed by the series of fraud perpetrated on the Nigerian pension board
and the department of Nigerian police force as well as the federal higher court of Nigeria. The
Nigerian Police Force was ranked the nation’s most corrupt public institution (Omotoye, 2011).
In 2006, the Inspector General of the police was convicted on eight charges of theft involving
more than $100m of public money while in ofﬁce. When he was found guilty, he spent only six
months in prison. This example creates a lack of public trust in the government and its
enforcement agencies. Recently, on 17 July, 2014 another case of fraud was made by the police
commissioner of one of the southern state of Nigeria (Sahara report, 2014).
1.1 Statement of the research problem
Increasing rate of frauds (i.e. money laundering and fund embezzlement) in the Nigerian
public sectors has caused grave concern to the public. Hence, the public has been
disappointed in relation to the responsibilities of auditors as they failedto contend with the
issues of fraud (Karwai, 2002;Modugu and Anyaduba, 2013). Ojaide (2000) reveals that
there is a distressing upsurge in the numberof fraudulent activities in Nigeria, stressing the
reﬂectivity of forensic accounting services. Owojori Subsequently, there is a general
expectation that, forensic accounting will be able to combat the ﬁnancial malfeasance
witnessed in most of the sectors of the Nigerian economy (Oyejide,2003). In considering the
above series of fraud scandals and scholars’observations it imperative to address this
question: do elements of FTT have an inﬂuence towardpreventing fraud fraud incidence in
the Nigerian public sector?
1.2 Research objectives
The primary objective of this study is to examine the inﬂuence of the fraud triangletoward
unearthing the factors that causethe occurrences of fraud in the Nigerian public sectors.
The speciﬁc objectivesare:
examine the signiﬁcant relationship between pressure/incentive to commit fraud
and fraud incidences in the Nigerian public sector; and
to determine the signiﬁcant association between opportunity and rationalization to
commit fraud and fraud occurrences in the Nigerian public sector.
2. Literature review
2.1 Concept of fraud
Fraud has to do with intentional deception. Fraud can be deﬁned as the deliberate use of
trick, deceit or any dishonest action to depriveanother legal right, money of property (Ernst