Forensic accounting litigation support and detection of public sector corruption in Nigeria
DOI:
https://doi.org/10.33003/fujafr-2025.v3i4.253.221-238Keywords:
Anti-graft agencies, Embezzlement, Forensic accounting, Forensic accounting litigation support, Public sector corruptionAbstract
Purpose: The rise in financial fraud cases in Nigeria's public sector, attributed to the ineffectiveness of statutory audits in detecting and preventing such activities, has led to an increased demand for forensic accountants. This study investigates the effect of forensic accounting in the detection of public sector corruption in Nigeria with a focus on three antigraft agencies.
Methodology: The study adopted a descriptive survey research design and collected data using a structured questionnaire. Using Taro Yamane's formula and a purposive sampling technique, four hundred and five (405) respondents of relevant staff of the antigraft agencies were selected for the study. The method of data analysis used was descriptive statistics and multiple linear regressions based on 386 questionnaires returned by the respondents.
Results and conclusion: Findings of the study revealed that forensic accounting litigation support had a significant positive relationship with public sector corruption in Nigeria, indicating that the adoption of forensic accounting techniques is useful for detecting public sector corruption, and funds lost through bribery, embezzlement, accounting fraud, and financial malpractice can be recovered through the services of forensic accountants.
Implication of findings: The study's findings suggest ways to enhance integrity, accountability, and financial governance in Nigeria, providing actionable insights for improved public sector practices and policies. The study recommends that special courts should be established to speed up the litigation process so that cases that are corruption-related in the Nigerian public sector do not linger for too long, as is the case in conventional courts.
References
Adedeji, D. B., Soyinka, K. A., & Sunday, M. (2018). Corruption Control in the Public Sector and the Nigeria Accountant. International Journal of Academic Research in Accounting, Finance and Management Sciences., 8(1), 91-103. DOI: https://doi.org/10.6007/IJARAFMS/v8-i1/3920
Ahmad, O. O., Aminu, I. Y., & Lateef, S. A. (2024). Role of Treasury Single Account in the Optimization of Public Sector Funds in Nigeria. FUDMA Journal of Accounting and Finance Research [FUJAFR]., 2(4). 60 – 73. DOI: https://doi.org/10.33003/fujafr-2024.v2i4.141.60-73
Akintoye, I. R. (2008). The basis of environmental and forensic accounting, Akoka-Yaba: Unique Educational Publishers.
Albrecht, W. S., Albrecht, C., & Albrecht, C.C. (2008). Current Trends in Fraud and its Detection: A Global Perspective. Information Security Journal., 17(4), 125-129. DOI: https://doi.org/10.1080/19393550801934331
Ashwin, R., Parasuram, P. M.., & Shashank, S. K. K. (2018). Impact of Forensic Accounting on Fraud Detection, Journal of Emerging Technologies and Innovative Research., 5(11), 279 - 288.
Atelhe, G. A., & Egwu, J. U. (2014). Corruption and Political Governance in Nigeria: Implication for National Development. African Journal of Politics and Administrative Studies., 6(1), 77 – 88.
Budimir, N. (2020). Forensic accounting. Business economists, No. 8/13, pp 1-16.
Creswell, J. W. (2014). Research Design: Qualitative, Quantitative, and Mixed Methods Approaches. Sage Publications.
Dada, S. O., & Jimoh, F. B. (2020). Forensic Accounting and Financial Crimes in Nigerian Public Sectors. Journal of Accounting and Taxation., 12(4), 118 – 125. DOI: https://doi.org/10.5897/JAT2020.0417
Dada, S. O., Enyi, P. E., & Owolabi, S. A. (2013). Forensic accounting: A relevant tool for effective investigation of bribery cases in Nigeria. Unique Journal of Business Management.,1(5), 095-099.
Economic and financial crime commission (2017). A Review on the Influence of Forensic Accounting on Financial Crime in Nigeria. International Journal of Financial Management., 5(1), 21 – 44.
Edheku, O. J., & Akpoveta, O. A. (2020). Forensic accounting and corrupt practices detection in public and private sectors in Abuja metropolis, Nigeria. International Scholars Journal of Arts and Social Science Research., 2(5): 60-68.
Fasua, H. K., & Osagie, I.U.O. (2016). Financial Control and Fraud Prevention in the Public Sector. International Journal of Advanced Academic Research., 2(8), 34-48.
Fatoki, J. O. (2021). The Effect of Forensic Accounting on Financial Fraud Management in Nigeria Public Sector. International Journal of Innovative Research and Advanced Studies (IJIRAS)., 8(7), 27 – 34.
Harwood, A. (2016). An examination of the impact of obedience pressure on perceptions of corrupt practices lent acts and the likelihood of committing occupational corrupt practices. Journal of Forensic Studies Accounting Business Winte., 1(1).
James G., Witten D., Hastie T., & Tibshirani R. (2017). An introduction to statistical learning: with applications (7th ed). Springer.
John, F., Peter, G., & Robert, M. (1997). An analysis of sample attrition in panel data. The Michigan Study of Income Dynamics (2nd edition).
Johnston, R., Jones, K., & Manley, D. (2018). Confounding and collinearity in regression analysis: a cautionary tale and an alternative procedure. Studies of British Voting Behaviour. Qual Quant. 52(4), 1957-1976. DOI: https://doi.org/10.1007/s11135-017-0584-6
Nadeem, M., Ahmad, R., Ahmad, N., Batool, S.R., & Shafique, N. (2018). Favoritism, nepotism and cronyism as predictors of job satisfaction: Evidence from Pakistan. Journal of Business Management., 8: 224–228.
Nwaiwu, O., & Aaron W. (2018) Forensic Accounting and Fraud Prevention and Detection in Nigerian Banking Industry. COJ Reviews & Research., 1 (1), 1-8. DOI: https://doi.org/10.31031/COJRR.2018.01.000504
Ojukwu, S. E., Obi, J. J., Olugbemi, K. O., Olugbemi, M. D., & Emefiele, C. C. (2020). Forensic Accounting and Corrupt Practices Detection in Nigerian Universities (A Study of Cross River University of Technology). Journal of Accounting and Financial Management, 6(4), 61 – 72.
Okoye, E. & Ndah E. (2019). Forensic accounting and fraud prevention in manufacturing companies in Nigeria. International Journal of Innovative Finance and Economics Research., 7(1), 107-116.
Olaniyan, N.O., Ekundayo, A.T., Oluwadare, O.E., & Bamisaye, T.O. (2021). Forensic accounting as a tool for corrupt practices detection and prevention in public sector: Moderating on ministries, departments, and agencies in Nigeria. Journal of International Business Management, 15(1), 1993-5250. DOI: https://doi.org/10.22630/ASPE.2021.20.1.5
Osunwole, O. O., Adewumi, A. A., Adeyemi, O. A., & Adekanye, T. (2024). Influence of Forensic Accounting on Litigation Support and Engagement in Nigeria. FUDMA Journal of Accounting and Finance Research [FUJAFR]., 2(3). 63 – 72. DOI: https://doi.org/10.33003/fujafr-2024.v2i3.109.63-72
Ozkul, F. U. & Pamukc, A. (2012). Fraud detection and forensic accounting, Istanbul, Turkey. DOI: https://doi.org/10.1007/978-3-642-20826-3_2
PwC’s Global economy crime and corrupt practices survey: (2020). Global Economy Crime and Corrupt Practices Survey, (2020). Fuoye Journal of Accounting and Management,Volume 4, Number 2.
Richard, T. (2017). Correlation, variance inflation and multicollinearity in regression model. Journal of the Eastern Asia Society for Transportation Studies., 12(10), 996-1001.
Sorunke, O (2018). Forensic Accounting Investigation Techniques and Successful Prosecution of Corruption Cases in Nigeria. International Journal of Academic Research in Accounting, Finance and Management Sciences., 8 (3), 37–44. DOI: https://doi.org/10.6007/IJARAFMS/v8-i3/4450
Tagang, J. D., Ahmed, A., Ningi, S. I., & Shittu, I. O. (2024). An Assessment of Information Management Practices and the Containment of Financial Crimes in Nigeria. FUDMA Journal of Accounting and Finance Research [FUJAFR]., 2(4). 82-90. DOI: https://doi.org/10.33003/fujafr-2024.v2i4.143.82-90
UNODC (2022). Global Study on Smuggling of Migrants (United Nations publication. Sales No. E.18.IV.9. New York).
Vagias, W. M. (2006). Likert-type scale response anchors. Clemson International Institute for Tourism & Research Development, Department of Parks, Recreation and Tourism Management. Clemson University. 26 (1), 372-381.
Van Slyke, D. M. (2007). Agents or stewards: Using theory to understand the government-nonprofit social service contracting relationship. Journal of Public Administration Research and Theory., 17(2), 157–187 DOI: https://doi.org/10.1093/jopart/mul012
Downloads
Published
Issue
Section
License
Copyright (c) 2025 FUDMA Journal of Accounting and Finance Research [FUJAFR]
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
The FUDMA Journal of Accounting and Finance Research (FUJAFR) operates a copyright policy that ensures a balance between author rights and wide dissemination of scholarly work.
1. Author Copyright Retention
Authors retain full copyright of their published work without restriction. Submission to FUJAFR does not transfer ownership of copyright to the journal.
2. License to Publish
By submitting a manuscript and upon acceptance, authors grant FUJAFR:
- The right to publish, reproduce, and distribute the article
- The right to identify itself as the original publisher of the work
This grant is non-exclusive, meaning authors are free to reuse their work in other contexts, provided proper acknowledgment of the original publication in FUJAFR is made.
3. Licensing of Published Content
All articles are published under the:
Creative Commons Attribution-NonCommercial License (CC BY-NC 4.0)
Under this license:
- Users may share and adapt the work for non-commercial purposes only
- Proper attribution to the author(s) and the journal is required
- Any commercial use requires explicit permission from the copyright holder
4. Author Reuse Rights
Authors are permitted to:
- Archive their published articles in institutional repositories or personal websites
- Share their work for educational and research purposes
- Reuse portions of their work in future publications (e.g., books or other articles), provided proper citation of the original publication is included
5. Third-Party Content
Authors are responsible for obtaining permission to use any third-party copyrighted material (e.g., images, tables, datasets) included in their manuscripts. Proper acknowledgment must be provided where required.
6. Attribution Requirement
All users of FUJAFR content must provide appropriate credit, including:
- Author name(s)
- Article title
- Journal name (FUJAFR)
- Year of publication
