TDNet Discover

The purpose of this qualitative action research study is to design a forensic accounting framework tailored to MDHS that strengthens fraud detection and prevention across public assistance programs. Public assistance programs play a crucial role in addressing poverty and promoting economic stability, however, they are increasingly threatened by fraud, waste, and abuse that undermine their legitimacy and effectiveness. The Mississippi Department of Human Services (MDHS), as the state’s primary administrator of programs such as Temporary Assistance for Needy Families (TANF) and the Supplemental Nutrition Assistance Program (SNAP), has faced heightened scrutiny following high-profile scandals that revealed systemic weaknesses in financial oversight and fraud prevention mechanisms. Guided by the Fraud Triangle Theory and Institutional Theory, the study explores how behavioral, structural, and cultural factors contribute to fraud vulnerability and how forensic accounting tools can mitigate these risks. Data will be collected through document analysis and semi-structured interviews with key MDHS personnel and oversight officials. The study’s findings aim to provide a replicable model for state welfare agencies, strengthening accountability and reinforcing public confidence in social service administration.