DETERMINANTS OF FORENSIC ACCOUNTING PROCEDURES IN MANAGING FINANCIAL CRIMES IN THE NIGERIAN PUBLIC SECTOR: EVIDENCE FOR GOOD GOVERNANCE, STRONG INSTITUTIONS AND SUSTAINABLE DEVELOPMENT
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Financial crimes such as embezzlement, procurement fraud and payroll padding continue to drain public resources in Nigeria, weakening good governance, eroding public trust and slowing progress toward sustainable development and strong institutions. Although forensic accounting has emerged as a specialised response, its outcomes vary widely across ministries, departments and agencies (MDAs), and little quantitative evidence exists on what makes forensic procedures work in a structurally compromised public financial environment. This study examines how technology adoption, the regulatory framework and organizational culture determine the effective application of forensic accounting procedures in managing financial crimes in the Nigerian public sector. The study employs a correlational design and a logistic (logit) regression model estimated by maximum likelihood on 136 valid observations drawn from 26 purposively selected MDAs flagged for financial irregularities between 2013 and 2020, using secondary data from audit reports, anti-corruption agency publications and internal forensic audit documents. The results show that the model is jointly significant (LR χ² = 65.26, p < 0.001; pseudo R² = 0.370). The regulatory framework significantly raises the likelihood of effective forensic application (β = 0.981, p = 0.047), whereas technology adoption is positive but insignificant (β = 0.634, p = 0.444) and organizational culture is negative and marginal (β = −0.173, p = 0.080). The findings suggest that an enforceable regulatory environment is the decisive determinant of forensic effectiveness, while digital forensic infrastructure (mean adoption score 0.714) and ethical culture (mean score 0.102) remain too underdeveloped across MDAs to exert a measurable effect on accountability and institutional integrity.
JEL Classification Codes: M42, M48, H83, K42, O33.
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