Combating Fraud Through Forensic Accounting: The Case of Islamic Inheritance in Nigeria

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Author(s): Umar Habibu Umar (Universiti Brunei Darussalam, Brunei), Md Harashid Haron (Universti Sains Malaysia, Malaysia)and Junaidu Muhammad Kurawa (Bayero University, Nigeria)
Copyright: 2021
Pages: 22
Source title: Handbook of Research on Theory and Practice of Financial Crimes
Source Author(s)/Editor(s): Abdul Rafay (University of Management and Technology, Pakistan)
DOI: 10.4018/978-1-7998-5567-5.ch011

Keywords: Accounting and Finance / Business Science Reference / Criminology & Victimology / Social Sciences & Humanities

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Abstract

This study examines the potential application of forensic accounting in detecting and preventing of fraudulent activities in the administration of Islamic inheritance in Kano State, Nigeria. Data were collected through semi-structured interviews with some selected experts who are aware of Islamic inheritance and forensic accounting. Thematic analysis was used. The study established the nature and forms of the fraudulent activities committed in the administration of Islamic inheritance, such as non-compliance with the provision of Islamic inheritance law, hiding some inherited estate, the non-usage of professional valuers and the advice of experts, misappropriation of inherited cash, mismanagement of inherited wealth, etc. The key fraudsters include the eldest heirs, the parents of heirs (particularly mothers), court officials, estate valuers, relatives and the trustees of the deceased. The respondents strongly believe that forensic accounting could be used as a reliable instrument to detect and prevent such forms of fraudulent activities.

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Combating Fraud Through Forensic Accounting: The Case of Islamic Inheritance in Nigeria

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