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

Author

Listed:
  • Shodeinde, J. Bolaji

    (Dept of Management Sciences, Distance Learning Institute, Unilag)

  • Dada, O. Samuel

    (Dept of Accounting, Babcock University. Ilisan Remo, Ogun State.)

  • Adegbie, F. Folajimi

    (Dept of Accounting, Babcock University. Ilisan Remo, Ogun State.)

  • Akinola, M. Biodun

    (Dept of Accounting, Lead City University, Ibadan)

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

Suggested Citation

  • Shodeinde, J. Bolaji & Dada, O. Samuel & Adegbie, F. Folajimi & Akinola, M. Biodun, 2024. "Forensic Accounting Techniques and White-Collar Crime in Nigeria Public Sector," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 8(3s), pages 1619-1629, March.
    • Handle: RePEc:bcp:journl:v:8:y:2024:i:3s:p:1619-1629
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    References listed on IDEAS

    as
    1. Olukayode Abayomi Sorunke, 2018. "Forensic Accounting Investigation Techniques and Successful Prosecution of Corruption Cases in Nigeria," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 8(3), pages 37-44, July.
    2. Deborah Bose Adedeji & Kazeem Akanfe Soyinka & Oluwafemi Michael Sunday, 2018. "Corruption Control in the Public Sector and the Nigerian Accountant," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 8(1), pages 91-103, January.
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