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    Influence of fraud prevention and detection techniques on fraud and moderating effect of firm revenue in Kenyan State Corporations

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    Date
    2020
    Author
    Kangogo, Sharon
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    Abstract
    The main goal of this research study was to establish the influence of fraud prevention and detection techniques on fraud and moderating effect of firm revenue in Kenyan state corporations. The main purpose of the study was addressed by three specific objectives. The first specific objective of this study was to establish the influence of fraud prevention techniques on fraud in Kenyan state corporations. The second specific objective of the study was to establish the influence of fraud detection techniques on fraud in Kenyan state corporations. Finally, the third objective was to establish the moderating effect of firm revenue on the influence of fraud prevention and detection techniques on fraud in Kenyan state corporations. Questionnaires were utilized to retrieve primary information that informed the independent variables and dependent variable. Moreover, secondary data was retrieved from the Auditor General Audited Annual Reports of the State Corporations, which also informed the dependent variable. Multiple Linear and Logistic Regression analysis were employed to establish the influence of fraud prevention and detection techniques on fraud in Kenyan State Corporations and if the influence was controlled by firm size. Multiple Linear Regression analysis revealed that fraud prevention and detection techniques significantly mitigates fraud in Kenyan State Corporations. Additionally, the results ascertained that firm revenue significantly controls the influence of fraud prevention and detection techniques on the mitigation of fraud in Kenyan State Corporations. The findings of the logistic regression analysis was not used for discussion since the model summary posted insignificant results. The implication of this study is that it provides a framework of preventive and detective techniques that are effective in curbing fraud, which has not been stated in Mwongozo code of conduct. Thus, it can be incorporated in Mwongozo code of conduct or a separate policy guideline should be developed. The study chips in to the present research knowledge of the relationship between preventive and detective techniques by broadening the scope to incorporate how firm revenue plays a fundamental role is mediating the relationship. The limitation of the study was that although the respondents who were the accounting professions were deemed to have the needed information on anti-fraud controls and fraud aspects in State corporations, the study could not wholly confirm that it obtained credible information on the effectiveness of anti-fraud controls and the degree of fraud occurrences.
    URI
    http://hdl.handle.net/11071/12075
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    • MCOM Theses and Dissertations (2020) [13]

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