Mobile money has become the dominant channel through which ordinary Africans store, send and receive value, with sub-Saharan Africa accounting for roughly two-thirds of the more than two trillion United States dollars that flowed through mobile money wallets worldwide in 2025 (GSMA, 2026). The same architecture that has delivered this expansion in financial inclusion, namely agent networks, USSD interfaces, SIM-based identity and near-instant settlement, has also produced a distinctive fraud ecology that conventional forensic accounting and audit methodologies, developed for formal corporate environments in high-income economies, are poorly equipped to address. Drawing on regulatory data from the Bank of Ghana, industry reporting from the GSMA, and the scholarly literature on fraud examination and mobile financial services, this article maps the principal typologies of mobile money fraud, interrogates the limits of the fraud triangle and its successors when transposed into informal, cash-adjacent and agent-mediated economies, and proposes a five-pillar context-sensitive framework for forensic accounting and digital auditing of mobile money ecosystems. The framework treats the agent, rather than the corporate entity, as a primary unit of audit attention, integrates behavioural and social engineering evidence into the forensic process, and anchors evidentiary practice in the statutory regimes governing electronic transactions and cybersecurity in African jurisdictions. The article closes with implications for practitioners, regulators and researchers.
Gaduga Godwin· International Journal of inn...· 0 citations
Research on the antecedents of firm innovation in emerging economies has been dominated by net-effects thinking, in which each governance attribute and each cultural attribute is credited with an independent, symmetrical contribution to an outcome of interest. This article argues that this posture misdescribes how Ghanaian firms actually work, because the governance arrangements prescribed by the Companies Act, 2019 (Act 992), the Securities and Exchange Commission Corporate Governance Code for Listed Companies (2020), the Bank of Ghana Corporate Governance Directive (2018), and the National Corporate Governance Code (Institute of Directors-Ghana, 2022) do not operate on strategy directly but through the cultural settlement that determines whether unwelcome information reaches those who hold decision rights. Drawing on the neo-configurational perspective in organization theory, on stewardship and resource dependence accounts of boards, on the strategic agility literature, and on African scholarship concerning communal obligation and deference, the article develops the Governance-Culture Conversion Framework. The framework treats strategic agility as the conversion mechanism through which governance authority and cultural permission are transformed into the reallocation of attention, money, and talent, and treats radical innovation as the distal payoff of that conversion. Nine propositions specify conjunction, equifinality, causal asymmetry, and substitutability among five governance conditions and five cultural conditions, and four ideal-typical pathways are derived: the stewarded founder pathway, the professionalized ambidextrous pathway, the regulated buffering pathway, and the communal consensus pathway. A fifth configuration, described here as compliance without capability, is advanced to explain the reliable absence of radical innovation. The article closes with a fuzzy-set qualitative comparative analysis research design, including calibration anchors suited to Ghanaian data, and with recommendations for boards, regulators, and the drafters of future revisions of the National Code.
Gaduga Godwin· International Journal of inn...· 0 citations
It is argued that blockchain automates a narrow and historically labor-intensive slice of the audit, namely the verification of the existence, occurrence, and mathematical accuracy of recorded transactions, while leaving untouched the components of assurance that depend on professional judgment.
Gaduga Godwin· International Journal of inn...· 0 citations
It is argued that artificial intelligence is best understood as an instrument of triage rather than adjudication, and it draws out the governance, forensic, and pedagogical consequences of that position for both mature and emerging markets, including African jurisdictions such as Ghana.
Gaduga Godwin· International Journal of inn...· 0 citations
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