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     2026:7/2

International Journal of Multidisciplinary Research and Growth Evaluation

ISSN: (Print) | 2582-7138 (Online) | Impact Factor: 9.54 | Open Access

Impact of forensic accounting investigation on public sector financial crimes in Nigeria

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Abstract

The study examines the impact of forensic accounting investigation on public sector financial crimes in Nigeria, focusing on the investigation activities of the Independent Corrupt Practices and Other Related Offences Commission (ICPC). The data used for the study came from both primary and secondary sources and the study used five years of investigation reports of the Stock Exchange and ICPC (from 2015-2019) to determine the impact of forensic accounting investigation compared to traditional investigation methods on public sector financial crimes in Nigeria. The study found that the application of forensic accounting skills does have a significant impact on the investigation of public sector financial crimes in Nigeria, and that there is a significant difference between forensic accountants as investigators and traditional investigators of financial crimes. The study recommends that forensic accountants be used instead of traditional investigators in Nigeria's public sector, and that proper training and adherence to forensic accounting standards be provided to public sector staff.

 

How to Cite This Article

Onah Vitalis Chukwuma, Paschal IP Okolie, Dr. Nnenne Aqueen Eneh, Sylvester Ikechukwu Ejike (2023). Impact of forensic accounting investigation on public sector financial crimes in Nigeria . International Journal of Multidisciplinary Research and Growth Evaluation (IJMRGE), 4(1), 215-218.

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