Research Article

THE RELATIONSHIP BETWEEN RELIGIOSITY AND PREVENTION OF EMPLOYEE-RELATED FRAUD IN PLATEAU STATE’S WORKPLACE

Christy Elisha Davou1, Samuel U. Iyuwa2*, Samson Okpanachi Daniel1
1 University of Jos
2 Department of Accounting, University of Jos
* Corresponding author: iyuwasamuel@yahoo.com
Published: Jul, 2026
DOI: 10.67862/nahj.2026.64dgo6pj
Pages: 307-323

Abstract

The study examined the the relationship between religiosity and prevention of employee-related fraud in Plateau State’s workplace. This study adopted and developed the Big Four Religiosity Dimensions model into fraud management for the prevention of fraud in the Nigerian workplace. Statistical Packages for Social Science (SPSS 26) was used to analyze the data utilizing a correlational design and multiple regression analysis. Data was collected from 223 management and non-management employees of First Bank of Nigeria Plc., United Bank for Africa Plc., Nigerian Best Food Company Bukuru, NASCO Nig. Limited, Nigeria Power Holding Company (NPHC), and Federal Inland Revenue Service (FIRS). The findings revealed that Believing and belonging have a positively significant relationship with employee fraud. It was recommended that the opportunity to commit fraud could be reduced through strong internal control. Therefore, employers should implement strong internal control mechanisms, segregation of duties, and routine audits. It was also recommended that Organizations in Plateau State should not rely solely on employees’ religious affiliation as a fraud-prevention mechanism. Instead, management should integrate ethical conduct training with religious and moral teachings.

Keywords

Keywords: Religiosity Employee-related fraud workplace

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How to Cite

Davou, C. E., Iyuwa, S. U., & Daniel, S. O. (2026). THE RELATIONSHIP BETWEEN RELIGIOSITY AND PREVENTION OF EMPLOYEE-RELATED FRAUD IN PLATEAU STATE’S WORKPLACE. Nigerian Accounting Horizon Journal, 11(1), 307-323. https://doi.org/10.67862/nahj.2026.64dgo6pj

C. E. Davou, S. U. Iyuwa, and S. O. Daniel, "THE RELATIONSHIP BETWEEN RELIGIOSITY AND PREVENTION OF EMPLOYEE-RELATED FRAUD IN PLATEAU STATE’S WORKPLACE," Nigerian Accounting Horizon Journal, vol. 11, no. 1, pp. 307-323, July 2026. doi: 10.67862/nahj.2026.64dgo6pj

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