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				<publisherName>ZIBELINE INTERNATIONAL PUBLISHING</publisherName>
				<title type="subject" xml:lang="en" sort="Malaysian Business Management Journal "> Malaysian Business Management Journal </title>
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			<titleGroup>
				<title type="title">THE IMPACT OF FORENSIC ACCOUNTING INVESTIGATIVE SKILLS IN THEDETECTION OF PUBLIC SECTOR CORRUPTION IN NIGERIA</title>
			</titleGroup>
			
			<copyright ownership="publisher">Copyright © 2017 Zibeline International Publishing</copyright>
			<doi origin="zibeline international publishing" registered="yes">http://doi.org/10.26480/mbmj.02.2025.71.78</doi>
			<issn type="online">2821-2983 </issn>
			
			<eventGroup>
				<event type="publication_date" date="02-01-2025"/>
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			<creators>
				<creator xml:id="EJA" creatorRole="editor">
					<personName>
						<editorNames>Eguono Juliet Akpootu</editorNames>
					</personName>
				</creator>
				<creator xml:id="MYA" creatorRole="editor">
					<personName>
						<editorNames>Musa Yelwa Abubakar</editorNames>
					</personName>
				</creator>
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		<citation_keywords>
		    <keyword>Accounting fraud, antigraft agencies, forensic accounting, forensic accounting investigative skills, public sector corruption</keyword>
		</citation_keywords>
			
		<citation_pdfformat>
		     <pdf_url>https://mbmj.com.my/archive/2mbmj2025/2mbmj2025-71-78.pdf</pdf_url>
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	         <xml_url>https://mbmj.com.my/xml/2mbmj2025/2mbmj2025-71-78.xml</xml_url>
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	   <citation_volume>
	       <volume>4</volume>
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	   <citation_issue>
	        <issue>2</issue>
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	   <citation_pages>
	      <pages>71-78</pages>
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	       <fulltext_html>https://mbmj.com.my/mbmj-01-2025-71-78/</fulltext_html>
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			<abstract type="main" xml:lang="en">
			<title type="main">Summary</title>
			
					<p>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.</p>
			</abstract>

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