文章基本信息

标题：Assessment of the Variations of Ghost Employee Fraud in Nigeria: 2008-2015
本地全文：下载
作者：Akeem Tunde Nafiu ; Momoh I. Yalo ; Danlami Joseph Aduku 等
期刊名称：European Journal of Business and Management
印刷版ISSN：2222-2839
电子版ISSN：2222-2839
出版年度：2016
卷号：8
期号：24
页码：1-10
语种：English
出版社：The International Institute for Science, Technology and Education (IISTE)
摘要：This study assessed the variations of ghost employee fraud in Nigeria. The study systematically investigated the effects of ghost employee fraud scheme on the Nigerian economy. The study was conducted on employees of Nigerian private and public companies making the population of 3,314,043 prospective respondents (1,672,903 from Private companies; and 1,641,140 from Public companies). Taro Yamane sampling method was used to determine the sample size of 400, and Bowler’s proportional allocation method was also used for distribution of questionnaires. The study adopted stratified random sampling technique. The study gathered its data and information through primary and secondary sources. This study analyzed the data collected with descriptive statistical tool and tested hypothesis with F-Test statistical method. The study revealed that family member ghost employee scheme is the most commonly fraud scheme, particularly, in public sector, and that ghost employee fraud has negative effects on the Nigerian economy. Thus, the study concluded that there are evidently variations of dangerous ghost employees in Nigeria, and the fraud emanating from these ghosts has negative effects on her economy. The study therefore recommends that the variations of ghost employee fraud scheme affecting the economy should be identified in order to determine the appropriate strategic preventive measures to adopt.
关键词：Ghost Employee Fraud; Strategic Preventive Measures; Financial Crimes; Victim Organizations; Economic Performance