Journal of
Accounting and Taxation

  • Abbreviation: J. Account. Taxation
  • Language: English
  • ISSN: 2141-6664
  • DOI: 10.5897/JAT
  • Start Year: 2009
  • Published Articles: 209

Full Length Research Paper

Forensic accounting and financial crimes in Nigerian public sector

Dada Samuel O.
  • Dada Samuel O.
  • Accounting Department, School of Management Sciences, Babcock University, Nigeria.
  • Google Scholar
Jimoh Fatai B.
  • Jimoh Fatai B.
  • Accounting Department, School of Management Sciences, Babcock University, Nigeria.
  • Google Scholar

  •  Received: 08 August 2020
  •  Accepted: 24 September 2020
  •  Published: 31 October 2020


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Adebisi JF, Matthew OB, Emmanuel YV (2016). The impact of forensic accounting in fraud detection and prevention: evidence from Nigerian public sector. International Journal of Business Marketing and Management 1(5):34-41.


Akani FN, Ogbeide SO (2017). Forensic accounting and fraudulent practices in Nigerian public sector. An International Journal of Arts and Humanities 6(2):171-181.


Akinbowale A (2018). Economic and financial crime in the Nigerian economy: Forensic accounting as antidote. Journal of Arts and Social Sciences 6(1):47-63.


Amake CC, Ikathua OJ (2016). Forensic accounting and fraud detection in Nigerian public sector. Igbinedion University Journal of Accounting 2(1):148-172.


Amahalu N, Ezechukwu B, Obi J (2017). Effect of forensic accounting application on financial crime detection in deposit money banks in Nigeria. International Journal of Advanced Engineering and Management Research 2(6):2350-2379.


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Augustine EA, Uagbale-Ekatah RE (2014). The growing relevance of forensic accounting as a tool for combating fraud and corruption: Nigeria experience. Research Journal of Finance and Accounting 5(2):71-77.


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Dada SO, Owolabi SA, Okwu AT (2013). Forensic accounting a panacea to alleviation of fraudulent practices in Nigeria. International Journal of Business, Management and Economics Research 4(5):787-792.


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Economic and Financial Crimes Commission (2017). A review on the influence of forensic accounting on financial crime in Nigeria. International Journal of financial management 5(1):21-44.


Efosa EE, Kingsley AO (2016). Forensic accounting and fraud management: Evidence from Nigeria. Igbinedion University Journal of Accounting 2(8):245-308.


Ehioghiren EE, Atu OK (2016). Forensic accounting and fraud management: Evidence from Nigeria. Igbinedion University Journal of Accounting 2:248-308.


Eiya O, Otalor I (2013). Nigeria's corruption and related economic behaviour in their global context: Centre for Human Rights Research and Development Research Review.


Eliezer O, Emmanuel B (2015). The relevance of forensic accounting in the detection and prevention of fraud in Nigeria. Historical Research Letter 23:17-20.


Emeh Y, Obi J (2013). An empirical analysis of forensic accounting and financial fraud in Nigeria. African Journal of Social Sciences 3(4):112-121.


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Enofe AO, Okpako PO, Atube EN (2013). The impact of forensic accounting on fraud detection. European Journal of Business and Management 5(26):61-72.


Federal Bureau of Investigation (FBI) (2018). Forensic accounting and financial crime: A survey of academicians and practitioners. Journal of forensic Accounting 12(4):58-76.


Gbegi DO, Adebisi J (2014). Forensic accounting skills and fraud investigation in the Nigerian public sector. Mediterranean Journal of Social Sciences 5(3):243-252.


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Harwood A (2016). An examination of the impact of obedience pressure on perceptions of fraudulent acts and the likelihood of committing occupational fraud. Journal of Forensic Studies Accounting Business, Winter 1(1).


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Kalubanga M, Kakwezi P (2013). Value for money auditing and audit evidence from a procurement perspective-A conceptual paper. International Journal of Advances in Management and Economics 2(5):115-124.


Kolawole KD, Salman RT, Durodola SE, Babatunde D, Igbekoyi EO (2018). Determinants of forensic accounting and its effects on alleviation of fraud practices in Nigerian Deposit Money Banks. Journal of Sustainable Development in Africa 20(1):331-342.


Gray D (2008). Forensic Accounting and Auditing: Compared and Contrasted to Traditional Accounting and Auditing. American Journal of Business Education 1(2):115-126.


Manning GA (2010). Financial investigation and forensic accounting. CRC Press.


Modugu K, Anyaduba J (2013). Forensic accounting and financial fraud in Nigeria: An empirical approach. International Journal of Business and Social Science 4(7):16-34.


Mukoro D (2013). The role of forensic accountants in fraud detection and national security in Nigeria. Manager 17:90-106.


Ngai B, Hu C, Wong H, Chen C, Sun W (2010). Non-audit services and auditor independence: empirical findings from Bahrain, International Journal of Accounting, Auditing and Performance Evaluation 4(1):57-89.


Nwaiwu J, Aaron F (2018). Forensic accounting relevance and fraud detection process and financial performance in Nigeria. International Journal of Advanced Academic Research 4(2):16-35.


Ogutu GO, Ngahu S (2016). Application of forensic auditing skills in fraud mitigation: a survey of accounting firms in the county government of Nakuru, Kenya. IOSR Journal of Business and Management 18(4):73-79.


Ojaide F (2000). Frauds detection and prevention: The case of pension accounts. ICAN NEWS January/March P 8.


Okafor S (2004). Economic and financial crime and forensic accounting: An antidote. West African Journal of Business and Management Services 5(1):27-40.


Okoye EI, Gbegi DO (2013). Forensic accounting: A tool for fraud detection and prevention in the public service. (A study of selected ministries in Kogi State). International Journal of Academic Research in Business and Social Sciences 3(3):1-19.


Oluyombo O (2016). Forensic accountants and the litigation support engagement. Nigeria Accountant 40(2):49-52.


Oluyombo OO, Okunola AO (2018). Audit expectation gap in the public sector: Conceptual analysis. LAPAI International Journal of Administration 1(2):205-215.


Onodi BE, Okafor TG, Onyali CI (2015). The impact of forensic investigative methods on corporate fraud deterrence in banks in Nigeria. European Journal of Accounting, Auditing and Finance 3(4):69-85.


Oseni A (2017). Forensic accounting and financial fraud in Nigeria: Problems and prospects. Journal of Accounting and Financial Management 3(1):23-33.


Owojori AA, Asaolu TO (2009). The role of forensic accounting in solving the vexed problem of corporate world. European Journal of Scientific Research 29(2):183-187.


Oyedokun G (2015). Forensic investigation and forensic audit methodology in a computerized work environment. Journal of Business Ethics 1(5):1-20.


Ozumba CN, Ofor TN, Okoye PV (2016). Forensic accounting and fraud in the public sector. A case of Edo State ministry of finance. Research Journal of Management Sciences 5(12):1-6.


Popoola O, Che-ahmad A, Samsudin R (2015). Forensic accountant and auditor knowledge and skills requirements for task performance fraud risk assessment in the Nigerian public sector. Accounting Research Journal 2(8):78-97.


Rabiu N, Noorhayati K (2015). The role of forensic accounting in fraud investigation and litigation support. The Nigerian Academic Forum 17(1):34-45.


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