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CORRUPTION CONTROL IN THE PUBLIC SECTOR AND THE NIGERIAN ACCOUNTANT
Corruption has become a systemic problem in Nigeria with its negative effects on every facet of the economy. This study examines the role of accountant on corruption control in the Nigerian public sector and the impact of internal control, accounting standard compliance and accounting code of ethics. The research design is an empirical survey; test of relationship was carried out to determine the correlation between accountant role and corruption control in Ondo and Ekiti State, Nigeria. Primary data was obtained through structured questionnaire and cronbach alpha coefficient was used to test for reliability of the research instrument and result from data collected. Descriptive analysis was carried out on data collected and Pearson Moment correlation and ANOVA were employed in inferential analysis with the result of p =0.746 and p = 1.299 respectively. Findings reveals that accounting control measures put in place by the accountant in public sectors are sufficient in content and scope to prevent corruption in the public sectors, in addition, the success of these effective controls depend on honest personnel and tone at the top. The study therefore recommended among others that, accounting code of ethics as well as compliance to public sector accounting standard together with effective internal control should be employed to control corruption. Tone at the top should be correct and lead by good labeling and modeling.
Corruption control, accounting standard, code of ethics and Internal control