Research Article

FORENSIC ACCOUNTING AND FINANCIAL CRIME IN NIGERIA

Ernest Oshodin1*, Edith Osayuware Omobude2
1 Department of Accounting, Faculty of Management Sciences, University of Benin, Benin City
2 Department ofAccounting, Faculty ofManagement Sciences, University ofBenin, Benin City.
* Corresponding author: Ernest.oshodin@uniben.edu
Published: Jun, 2025
DOI: 10.68022/kbmr.2025.qrufhuwo
Pages: 3-14
Views: 13
Downloads: 7

Abstract

The study investigates the effect offorensic accounting on financial crime in Nigeria. The staff of the Economic and Financial Crime Commission (EFCC) and Independent Corrupt Practices and Related Offences Commission (ICPC)form thepopulation ofthe study because of their vast knowledge of corruption-related practices in Nigeria. 344 staff of EFCC and ICPC were purposively selected, and questionnaires were administered to selected staff. The method ofdata analysis was ordered logistic regression, and the data analyses revealed that forensic accounting techniques, forensic accounting education, and forensic accounting investigation have a positive and significant effect on financial crime, but litigation support services and ethical forensic accounting have a negative and significant effect on financial crime. The paper therefore recommends that a forensic accounting unit be established in every governmentparastatal to put in place measures that can deterfinancial crimes.

Keywords

corruption; ethics; forensic accounting; forensic investigation; litigation support

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How to Cite

Oshodin, E., & Omobude, E. O. (2025). FORENSIC ACCOUNTING AND FINANCIAL CRIME IN NIGERIA. Kaduna Business and Management Reviews, 6(1), 3-14. https://doi.org/10.68022/kbmr.2025.qrufhuwo

E. Oshodin, and E. O. Omobude, "FORENSIC ACCOUNTING AND FINANCIAL CRIME IN NIGERIA," Kaduna Business and Management Reviews, vol. 6, no. 1, pp. 3-14, June 2025. doi: 10.68022/kbmr.2025.qrufhuwo

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