Influence of Internal Control Systems Mechanisms on Ethical Breaches in Public Tertiary Institutions in Nigeria

Adebayo, S. O., & Udegbe, I. B. (2020). Ethical climate and compliance culture in public universities in South-West Nigeria. Journal of Academic Ethics, 18(1), 1–17. Adeniji, A. A. (2019). Auditing and investigation. Value Analysis Consult. Adeyemi, S. B., Oyewo, B. M., & Olaoye, C. O. (2021). Segregation of duties and fraud mitigation in Nigerian public universities. Journal of Financial Crime, 29(2), 567–582. Albrecht, C., Holland, D., & Rux, R. (2019). Duty separation as an internal control keystone: Evidence from U.S. higher education. Journal of Accounting & Organizational Change, 15(4), 514–532. Committee of Sponsoring Organizations of the Treadway Commission . (2013). Internal control – integrated framework. AICPA. Eisenhardt, K. M. (1989). Agency theory: An assessment and review. Academy of Management Review, 14(1), 57–74. Fama, E. F., & Jensen, M. C. (1983). Separation of ownership and control. The Journal of Law & Economics, 26(2), 301–325. Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360. Kaptein, M. (2017). The battle for business ethics: A struggle theory. Journal of Business Ethics, 144(2), 343–361. Kaptein, M. (2018). The ethics program and managerial conduct. Journal of Business Ethics, 147(1), 177–194. Kassem, R., & Higson, A. W. (2016). External auditors and corporate corruption: Implications for external audit regulators. Current Issues in Auditing, 10(1), P1–P10. Muriithi, S. M. (2017). Factors influencing fraud detection and prevention in public institutions in Kenya. International Journal of Economics, Commerce and Management, 5(3), 569–585. Muthoni, L., & Kariuki, P. (2022). Automated controls and fraud prevention: A case of Kenyan public universities. African Journal of Management, 8(1), 45–63. Nguyen, T. T., & Duong, C. M. (2020). Internal control systems and operational efficiency: Evidence from Vietnamese universities. Journal of Asian Finance, Economics and Business, 7(12), 1087–1097. Okafor, M. C., & Ani, W. U. (2018). Ethical compliance and organisational stability: Evidence from Nigerian universities. International Journal of Research in Engineering and Science, 6(8), 10–19. Okafor, G. U., & Eze, O. R. (2019). Whistleblowing channels and ethical reporting culture in Nigerian universities. International Journal of Public Administration, 42(10), 867–879. Oluwagbemi, P. O., Abiodun, A. J., & Yusuf, F. O. (2020). Control activities and operational compliance in tertiary institutions of South-West Nigeria. Journal of Accounting and Financial Management, 6(2), 34–49. Otalor, J. I., & Eiya, O. (2013). The role of internal audit in effective fraud management in Nigerian universities. International Journal of Business and Social Science, 4(1), 258–267. Oyedokun, G. E. (2015). Internal control system in the public sector as a tool for transparency and accountability. The Certified National Accountant, 23(1), 15–21. Peters, G. T. (2019). Determinants of fraud prevention in Nigerian public universities. Asian Journal of Economics, Business and Accounting, 13(3), 1–14. Sule, B., Oke, O., & Ogunlowore, A. J. (2018). Internal control system and operational efficiency in Nigerian public institutions. Journal of Finance and Accounting, 6(4), 140–147. Suleiman, Y., & Ogunleye, O. J. (2019). Corruption in Nigerian universities: Manifestations, causes, and consequences. Journal of Education and Practice, 10(2), 72–80. Suleiman, A. (2021). Internal communication strategies and staff adherence to policies in Ghanaian technical universities. Journal of Higher Education Policy and Management, 43(5), 520–536. World Bank. (2020). Enhancing government effectiveness and transparency: The fight against corruption. World Bank Group.