FORENSIC ACCOUNTING AND CORRUPTION CONTROL IN NIGERIAN PUBLIC SECTOR INSTITUTIONS

Abstract

The prevalence of financial misappropriation remains a major concern in public-sector organisations despite the existence of established anti-corruption laws, regulatory institutions, and financial control mechanisms. The objective is to examine the impact of forensic accounting on corruption control in Nigerian public sector institutions from 2023 to 2025. The study is anchored on agency theory and fraud triangle theory. The study adopts a quantitative approach with a descriptive survey research design within the positivist paradigm. The study’s target population is estimated at 1,200 personnel comprising ministries, departments, and agencies (MDAs) and anti-corruption bodies, from which 300 respondents were sampled using stratified and simple random sampling techniques. Data were collected using structured questionnaires and analyzed using structural equation modeling (SmartPLS 4). The results show a positive significant effect of forensic accounting on corruption control, with forensic investigation practices as the strongest predictor, followed by litigation support services and support for whistleblowing mechanisms with relatively weaker but significant impact. The model further demonstrates substantial explanatory power, accounting for approximately 92.5% of the variation in corruption control. The study concludes that the effective control of corruption in Nigerian public sector institutions depends on the integration of investigative, reporting, and enforcement mechanisms. The study recommends that public-sector institutions institutionalize forensic accounting practices, strengthen whistleblowing protection mechanisms, and improve litigation support systems to enhance the detection, prevention, and prosecution of financial misconduct.