Forensic Accounting Techniques and White-Collar Crime in Nigeria Public Sector

J. Bolaji Shodeinde, O. Samuel Dada, F. Folajimi Adegbie and M. Biodun Akinola
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J. Bolaji Shodeinde: Dept of Management Sciences, Distance Learning Institute, Unilag
O. Samuel Dada: Dept of Accounting, Babcock University. Ilisan Remo, Ogun State.
F. Folajimi Adegbie: Dept of Accounting, Babcock University. Ilisan Remo, Ogun State.
M. Biodun Akinola: Dept of Accounting, Lead City University, Ibadan

International Journal of Research and Innovation in Social Science, 2024, vol. 8, issue 3s, 1619-1629

Abstract: The government’s inability to eradicate white-collar crimes in the public sector harms Nigeria’s economy. Evidence from the literature indicates that investors are afraid of investing in the country because of this threat. Several studies have focused on fraud as the major proxy for corrupt practices neglecting the white-collar crimes that were considered in this study. The ineptitude of existing audit and investigation techniques to curb white-collar crimes has called for the introduction of forensic accounting. This study adopted a survey design. The study population consisted of 257,061 stakeholders from six selected universities and six polytechnics in southwest Nigeria, and a sample size of 500 was determined using the Taro Yamani formula. A stratified sampling technique was used to select respondents for the questionnaire. The findings revealed that forensic accounting techniques had a significant effect on fraud occurrence (Adj R2 = 0.369, F (2, 423) 40.772, p

Date: 2024
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