Accession No.20210409
TitleProcurement fraud in the construction industry – the Nigerian Public Private Partnership (PPP) dilemma.
Authors/Creators Abubakar Murnai Umar (TP050374)

This paper researches the risk of procurement fraud in the construction industry in Nigeria within the private-public partnership (PPP). This paper aims to create an understanding about public-private partnership procurement; factors that affect executives and officials to commit fraud, There is a total of 35 questions with 197 respondents contribute to the study, which targets sample size of professionals in the construction industry in Nigeria both in the public and private sector. Both respondents had similar answers. The results reflect a relationship between the Control environment, Institutions, and risk of procurement fraud in Nigeria, while no relationship between internal control and the risk of procurement fraud. This can be explained by the respondent’s sample who were mostly site people (consultants and architects) and have little or no knowledge of how internal controls operate. Analysis conducted reveals that risk of procurement fraud is mainly due to political, cultural, and tone at the top in the PPP procurement process. This can be explained as pressure on management by political God-fathers and nepotism that exists in the Nigerian society. To address these issues it is recommended that, PPP procurement process be automated, regulations be reviewed, punishment for corruption and bribery increased, whistleblowing awareness, and administrative bottle-necks be eliminated.

SupervisorGeetha A. Rubasundram
InstitutionAsia Pacific University of Technology and Innovation (APU)
SchoolGraduate School of Business
No. of pages101
Date typeSubmission
RefereedYes, this version has been refereed
Additional Information

A thesis submitted in fulfillment of the requirement of Asia Pacific University of Technology and Innovation for the award of the degree of Master of Accounting in Forensic Analysis (UCMF1808AFA).

  • Social Sciences
  • - Finance management. Business finance. Corporation finance

Procurement Fraud ; Corruption ; Construction ; Industry ; Nigeria ; Forensic accounting ; Fraud investigation.

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