Papers by Oluwatoyin Muse Johnson Popoola
International Journal of Recent Technology and Engineering, 2019
Computerized Accounting Systems (CAS) has been used as a tool to help the accountants and the bus... more Computerized Accounting Systems (CAS) has been used as a tool to help the accountants and the business owner to record daily business transactions and produce accounting reports in no time. The adoption of CAS among the users, however, varies especially in term of the factors that influence the usage and the level of the adoption. This paper aims, among other factors, to investigate the relationship between the model of technology acceptance (TAM) and the use of CAS. The main purpose is to examine the connection between the two variables of TAM, perceived ease of use and perceived usefulness, and use of CAS among accountants in micro and small enterprises (MSEs). The scope of this study is businesses in Xi'an, Shaan Xi of China. An online survey has been used to obtain feedback from 400 respondents. However, only 201 responseshave been returned and available for further analysis. This study discovers a beneficial connection between perceived ease of use, perceived usefulness and CAS use. This study could guide the accountants and business owners as well as the research communities to understand the correlation of technology acceptance and the use of CAS.
Risk Governance and Control: Financial Markets & Institutions, 2014
This paper discusses task performance fraud risk assessment and forensic accountant and auditor k... more This paper discusses task performance fraud risk assessment and forensic accountant and auditor knowledge and mindset in the Nigerian public sector. The aim of the study is to examine the fraud risk assessment in the Nigerian public sector through the efficient utilisation of forensic accountant and auditor knowledge and mindset. The effect will enhance the corporate governance and accountability practices among public sector accountants and auditors in Nigeria.
Accounting Research Journal, May 20, 2015
Design/Methodology/Approach: The study used cross-sectional design and 400 Survey questionnaires.... more Design/Methodology/Approach: The study used cross-sectional design and 400 Survey questionnaires. The respondents are real professional people (auditors and forensic accountants in the Nigerian public sector) as true representatives to enhance the generalisation of the outcomes. A total of 36 indicator items was measured on 5-point Likert Scale from 1 (strongly disagree) to 5 (strongly agree). PLS-SEM 2.0 3M and IBM SPSS Statistics 20.0 were employed as the primary statistical analysis tool for the study.
The purpose of this study is to examine the relationship of owner/manager knowledge, co mpetitive... more The purpose of this study is to examine the relationship of owner/manager knowledge, co mpetitive intensity, complexity of marketing, technical co mpetence, firm size with the mediation of advisory services on the performance of Nigerian SM Es. The study emp loyed structured questionnaire survey involving a samp le of 278 manufacturing SM Es operating in Kano State, a total of 198 valid questionnaires were co mpleted and returned representing 71 percent response rate. Evidence suggests that there is significant relat ionship between owner/manager knowledge, comp lexity of marketing decision and technical co mpetence and advisory services. In contrast, the result found no significant relat ionship between firm size and advisory services. Similarly, the result found that owner/ manager knowledge, co mplexity of marketing decision, technical competence and advisory services have significant relationship with perfo rmance. The result also indicates that, there is no significant relationship between firm size performance and technical co mpetence and Performance. We also found that advisory service med iates the relationship between owner manager knowledge and the co mplexity o f marketing decision. The findings of this study will benefit owner/ managers of SMEs, regulatory agencies, accounting firms, government at all levels and will also serve as frame of reference to future studies.
The Public company accounting oversight board (PCAOB) standing advisory group (2008) highlights s... more The Public company accounting oversight board (PCAOB) standing advisory group (2008) highlights several challenges that relate to fraud and therefore tasks accounting researchers to determine whether forensic accountants are more capable than auditors in fraud detection, prevention and response. This paper discusses forensic accountant knowledge and skills and auditor knowledge and skills on task performance fraud risk assessment in the Nigerian public sector. It also draws the attention of the users of public sector accountants and auditors such as the regulatory and enforcement agencies, courts and ministries, departments and agencies. The objective of the study is to investigate the fraud risk assessment task performance in the office of the Auditor general for the Federation and Accountant general of the Federation through the effective use of knowledge and skills (forensic accountant versus auditor), which has the potential to usher in the best global practices in fighting fraud in the Nigerian public sector.
The PwC's 2011 Global economic crime survey confirms the fact that loss due to economic crime in ... more The PwC's 2011 Global economic crime survey confirms the fact that loss due to economic crime in Malaysia is on the increase and requires immediate intervention. The Malaysian government vision 2020 to be a developed nation with the drive: "People first, performance now" [1] will require high level acquisition and adoption of technology as a business facilitator, new legislation, and increase in the activities of government offer new opportunities for fraud perpetrators and forensic accountants. In anticipation of these challenges, this paper discusses the need for a forensic accountant knowledge on task performance fraud risk assessment in the Malaysian public sector. It also creates awareness to stakeholders fighting fraud in the public sector to the understanding of fraud mechanism and how to deal with fraudsters. The objective of the study is to examine the relationship between knowledge and fraud risk assessment task performance in the office of the Accountant general and Auditor general of Malaysia which has the potential to usher in the best global practices in fighting fraud in the Malaysian public sector.
SSRN Electronic Journal, 2000
ABSTRACT
Accounting Research Journal, 2015
Design/Methodology/Approach: The study used cross-sectional design and 400 Survey questionnaires.... more Design/Methodology/Approach: The study used cross-sectional design and 400 Survey questionnaires. The respondents are real professional people (auditors and forensic accountants in the Nigerian public sector) as true representatives to enhance the generalisation of the outcomes. A total of 36 indicator items was measured on 5-point Likert Scale from 1 (strongly disagree) to 5 (strongly agree). PLS-SEM 2.0 3M and IBM SPSS Statistics 20.0 were employed as the primary statistical analysis tool for the study.
4th Annual International Conference on Accounting and Finance (AF 2014), 2014
The PwC's 2011 Global economic crime survey confirms the fact that loss due to economic crime in ... more The PwC's 2011 Global economic crime survey confirms the fact that loss due to economic crime in Malaysia is on the increase and requires immediate intervention. The Malaysian government vision 2020 to be a developed nation with the drive: "People first, performance now" [1] will require high level acquisition and adoption of technology as a business facilitator, new legislation, and increase in the activities of government offer new opportunities for fraud perpetrators and forensic accountants. In anticipation of these challenges, this paper discusses the need for a forensic accountant knowledge on task performance fraud risk assessment in the Malaysian public sector. It also creates awareness to stakeholders fighting fraud in the public sector to the understanding of fraud mechanism and how to deal with fraudsters. The objective of the study is to examine the relationship between knowledge and fraud risk assessment task performance in the office of the Accountant general and Auditor general of Malaysia which has the potential to usher in the best global practices in fighting fraud in the Malaysian public sector.
International Journal of Business and Management, 2014
The paper investigates the relationship between knowledge (KR) and mindset (MR) on task performan... more The paper investigates the relationship between knowledge (KR) and mindset (MR) on task performance fraud risk assessment (TPFRA) of forensic accountant and auditor in the public sector environment. It also examines the claim that forensic accountants possess higher level of KR, MR and TPFRA than auditors. The study design is cross-sectional. Survey questionnaire is used. The 300 respondents are real professional people (i.e., auditors and accountants in the Nigerian public sector) as true representatives to enhance the generalisation of the outcomes. PLS-SEM and IBM SPSS Statistics 20.0 were used as the primary statistical analysis tools for the study. The results of the present study confirm the positive relationship of KR and MR on TPFRA. Specifically, the results revealed that forensic accountants have higher levels of KR, MR and TPFRA than auditors in the areas of fraud prevention/deterrent, detection and response. Because of the adoption of cross-sectional design in which data are collected at one point of time, there is no time to wait for different follow-up stages or interventions before data analysis. Researchers are encouraged to use longitudinal design to explore interactions between KR, MR and TPFRA. This empirical study has revealed the value of KR and MR (forensic accountant and auditor) as a significant capability requirement in the workplace. Since no nation is immune to fraud and as loss due to fraud is costly, the result of this research will improve the corporate governance and accountability practices among public sector accountants and auditors.
The purpose of this study is to examine the healthcare systems, in particular, the blood transfus... more The purpose of this study is to examine the healthcare systems, in particular, the blood transfusion services in Lagos State Nigeria Health Services. The study revealed the challenges, the pitfalls and other associated problems of adopting a costing technology that significantly departs from previous practices. The research was based on a single embedded case study approach, which analyses the organisation under different perspectives, investigating reactions, behaviours and results in three sub-units arising from the attempts at ABC implementation. The appropriateness of the method is distinctive as it differentiates this investigation from previous contributions to the ABC literature. The conclusion delved on the implications for implementation of innovative accounting techniques in healthcare settings. The study identified some determinants that influence the implementation of ABC. These include executive management support, corporate strategy and services, the presence of a champion, external consultants, team size and heterogeneity, a competitive environment, training and interaction with existing systems and the four dimensions of significant influence that are: adoption, design, implementation and use of information. The findings highlighted the progression from implementation of ABC to actual use which was also influenced by the existence of a competitive environment and by effective interaction with existing information systems.
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Papers by Oluwatoyin Muse Johnson Popoola