SUBMIT YOUR RESEARCH
Saudi Journal of Business and Management Studies (SJBMS)
Volume-11 | Issue-01 | 8-19
Original Research Article
Level of Awareness of Forensic Accounting Application in the Nigeria Public Sector for Corruption Detection
Eguono Juliet Akpootu, Fodio Garba
Published : Jan. 23, 2026
DOI : https://doi.org/10.36348/sjbms.2026.v11i01.002
Abstract
The increasing prevalence of fraud in Nigeria and globally highlights the necessity of forensic accounting for fraud investigations, particularly in Nigeria, which has resulted in mismanagement and inefficiencies in both corporate and public fund management. With an emphasis on three antigraft agencies, this paper examines the role forensic accounting plays in identifying wrongdoing in Nigeria's public sector. The study used a structured questionnaire to gather data and used a descriptive survey research design. Four hundred and five (405) respondents who were relevant employees of the antigraft agencies were chosen for the study using a purposive sampling technique and Taro Yamane's formula. Descriptive statistics and multiple linear regressions were employed in the data analysis method which was based on 386 questionnaire responses from the participants. Findings of the study revealed that the level of awareness of forensic accounting application had positive significantly relationship with public sector corruption in Nigeria, demonstrating that the application of forensic accounting techniques is helpful in identifying corruption in the public sector and that the services of forensic accountants can be used to recover money lost due to financial malpractices, accounting fraud, bribery, and embezzlement. The study recommends that more awareness needs to be created by forensic accountants and government to the public office holders on the application of forensic accounting techniques so that the antigraft agencies can continue to utilize them for the detection of public sector corruption.
Scholars Middle East Publishers
Browse Journals
Payments
Publication Ethics
SUBMIT ARTICLE
Browse Journals
Payments
Publication Ethics
SUBMIT ARTICLE
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
© Copyright Scholars Middle East Publisher. All Rights Reserved.