Abstract

Author:
Eguono Juliet Akpootu, Musa Yelwa Abubakar

Doi: 10.26480/mbmj.02.2025.71.78

This is an open access article distributed under the Creative Commons Attribution License CC BY 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited

This study examines the use of forensic accounting in identifying corruption in Nigeria’s public sector, concentrating on three antigraft agencies. The study used a structured questionnaire to collect data and used a descriptive survey research design. Four hundred and five (405) respondents from relevant antigraft agency workers were chosen for the study using a census sample technique and Taro Yamane’s formula. Descriptive statistics and multiple linear regressions were employed as the data analysis method based on the 386 questionnaires that the respondents completed. Findings of the study  revealed that the forensic accounting investigative skills had positive significantly relationship with public sector corruption in Nigeria, demonstrating that using forensic accounting techniques is helpful for identifying corruption in the public sector and that engaging forensic accountants can help recover money lost due to financial malpractices, accounting fraud, bribery, and embezzlement. The study recommends the adoption of forensic accounting investigative skills by forensic accountants in handling corruption related issues in public sector organizations in Nigeria.