Daniel Orsaa Gbegi

Federal University of Kashere, Gombe State, Nigeria

4 Publications

Biography

Professor Daniel O. Gbegi is a Professor of Accounting and Finance. He holds many professional certifications including ICAN, ANAN, CITN and Forensics.

Publications 4

Research Article Vol. 11, Issue 1

Internal Audit Function and Investment Efficiency in Nigerian Manufacturing Companies

CHIDINMA ASUZU^*, Maimako Livinus Nkuri, Daniel Orsaa Gbegi

This study examined the relationship between Internal Audit Function (risk management, internal control, governance) and Investment Efficiency in Nigerian manufacturing companies. Globally, investment efficiency is recognized as vital in the financial success and sustainability of businesses across various industries. Despite this recognized import...

Jul, 2026 Vol. 11, Issue 1

PDF

Research Article Vol. 11, Issue 1

INTERNAL AUDIT EFFECTIVENESS AND PROCUREMENT FRAUD DETECTION IN THE NIGERIAN PUBLIC SECTOR

Abubakar Yusuf^*, Daniel Orsaa Gbegi

Procurement fraud continues to undermine public financial management across many developing economies, with Nigeria's public sector being particularly vulnerable. This study examined the internal audit effectiveness and procurement fraud detection in the Nigerian Public Sector. Using a mixed-methods research design, the study draws on primary data ...

Jul, 2026 Vol. 11, Issue 1

PDF

Research Article Vol. 11, Issue 1

Internal Control System Effectiveness and Procurement Fraud Prevention in the Public Health Sector: Evidence from Nigeria

Dongo, Samuel Moses^*, Martins Kutus, Daniel Orsaa Gbegi

This paper examines internal control system effectiveness and procurement fraud prevention in the public health sector: Evidence from Nigeria. For the purpose of this study, survey research design method was adopted. As far as data was concern, primary source of data was adopted through the issuance of a well-structured 5-point Likert scale Questio...

Jul, 2026 Vol. 11, Issue 1

PDF

Research Article Vol. 11, Issue 1

EFFECT OF FORENSIC ACCOUNTING EVIDENCE ON FINANCIAL ACCOUNTABILITY: A STUDY OF THE OFFICE OF THE AUDITOR GENERAL ABUJA.

habila ezekiel^*, Daniel Orsaa Gbegi, Dr. Maimako Livinus

This study examines the effect of forensic accounting evidence on financial accountability, with specific reference to the Office of the Auditor-General in Abuja, Nigeria. It seeks to determine how forensic accounting techniques—such as fraud detection, litigation support, and investigative auditing—enhance transparency, accountability, and the rel...

Jul, 2026 Vol. 11, Issue 1

PDF

Back to Articles