Do behavioral, educational, and legal factors determine the applicability of forensic accounting in the public sector?

Main Article Content

Article Sidebar

Published Mar 20, 2021
Sagir Lawal Junaidu Muhammad Kurawa Kabir Tahir Hamid Umar Habibu Umar


This study examined the impact of educational, legal, and behavioral factors on the applicability of forensic accounting in the public sector in Nigeria. The study utilized primary data through the administration of questionnaires to accountants the internal and external auditors drawn from seven states of the North-Western geo-political zone of Nigeria. Partial Least Squares (PLS) path modeling using smart PLS3 Statistical Software was employed for the analysis. The findings indicated that behavioral, educational, and legal factors are positively related to the applicability of forensic accounting in the states. The results revealed the importance of giving special consideration to educational, legal, and behavioral factors to ensure the successful application of forensic accounting to deter and detect corruption and other fraudulent activities in Nigeria. The study shows how educational and professional institutions would assist in the promotion of the awareness, knowledge, and skills of forensic accounting.

How to Cite

Lawal, S., Kurawa, J. M., Hamid, K. T., & Umar, U. H. (2021). Do behavioral, educational, and legal factors determine the applicability of forensic accounting in the public sector?. Journal of Research in Emerging Markets, 3(2), 27–43.
Abstract 139 | PDF Downloads 80

Article Details


Forensic accounting, Educational factors, Legal factors, Behavioral factors, Fraud, Nigeria



Adefila, J. J., Kasum, A. S., & Olaniyi, T. A. (2006). The global endemic nature of financial malpractices: An analytical appraisal. African Journal of Management, 1(1), 11-20.

AICPA, A. I. (2006) Audit risk exposure standards. Statements of Auditing Standards.

AICPA. (2008), FVS practice aid 10-1 serving as an expert witness or consultant. New York:

Akhimide, A.E., & Ekatah, U.R. (2004). The growing relevance of forensic accounting as a tool for combating fraud and corruption: the Nigerian experience. Research Journal of Finance and Accounting, 5 (2), 71-77.

Alabdullah, T.T.Y., Alfadhl , M.M.A., Yahya, S., & Rabi, A.M.A. (2014). The role of forensic accounting in reducing financial corruption: a study in Iraq. International Journal of Business and Management, 9 (1), 26 – 34. doi:10.5539/ijbm.v9n1p26.

Albrecht, W., Albrecht, C. C. and Albrecht, C. O. (2006) Fraud Examination, 3rd ed., Thomson South-Western

Ayobami, O.O.(2011) Corruption eradication in Nigeria: an appraisal. Library Philosophy and Practice

Baron, R. M., & Kenny, D. A. (1986). The moderator-mediator variable distinction in social psychological research: conceptual, strategic, and statistical considerations. Journal of Personality and Social Psychology, 51 (6), 1173-1182.

Bartlett, J. E., Kotrlik, J. W., & Higgins, C. C. (2001). Organizational research: Determining the appropriate sample size in survey research. Information Technology, Learning, and Performance Journal, 19 (1), 43-50.

Bhavani, G., Amponsah, C.T., & Mehta, A. (2018). Forensic accounting education in UAE: an exploratory study with diverse stakeholders. Accountancy Business and the Public Interest, 89-105.

Efiong, E. J. (2012). Forensic accounting education: an exploration of level of awareness in developing economies-Nigeria as a case study. International Journal of Business and Management. 7(4), 26-34.

Efut, R. C., & Ema, O. I. (2019). An empirical analysis of the relevance of forensic accounting as a panacea to fraud detection and prevention. International journal of multidisciplinary research, 5 (3), 61 – 66.

Ejike, S. I. (2018). The relevance of forensic accounting: issues in accounting and auditing practice in Nigeria. IOSR Journal of Humanities and Social Science, 23 (7), 17-24. DOI: 10.9790/0837-2307061724.

Ekpo, C.E., Chime, J., & Enor, J.N. (2016). The irony of Nigeria’s fight against corruption: an appraisal Of President Muhammadu Buhari's first eight months in office. International Journal of History and Philosophical Research, 4 (1), 61-73.

Eme, E. J. (2013) An Exploration of Forensic Accounting Education and Practice for Fraud Prevention and Detection in Nigeria. Unpublished Ph.D. Thesis. University De Montfort, Leicester U K.

Enofe, A. O., Afiangbe, S. E., & Agha, D. I.(2017). Financial management reforms and corruption in Nigerian public sector. International Journal of Advanced Academic Research | Social & Management Sciences, 3 (7), 1-22.

Enofe, A.O., Omagbon, P., & Ehigiator, F.I. (2015). Forensic audit and corporate fraud. IIARD International Journal of Economics and Business Management, 1(7), 1-10.

Franklyn, O.I., (2013) Automated Auditing and fraud Control in Nigeria: A Case study of the Economic and Financial Crimes Commission Portharcourt. (BSc. Project). Caritas University, Nigeria.

Gbegi, O. O., & Adebisi, J. F. (2013). The new fraud diamond model: how can it help forensic accountants in fraud investigation in Nigeria public sector? Mediterranean Journal of Social Science, 5 (3), 243-252.

Gray, D. (2008). Forensic accounting and auditing: compared and contrasted to traditional accounting and auditing. American Journal of Business Education, 215 – 126.

Hair, J. F., C. M. Ringle and Sarstedt, M. (2011). PLS-SEM: indeed, a silver bullet. Journal of Marketing Theory and Practice, 18,139-152.

Hubber, D. (2017). The saga of Hubber Vs the American Accounting Association. Forensic accounting and law. Journal of Forensic and Investigative Accounting, 9 (2), 1-10.

Ijewereme, O.B. (2015). Anatomy of corruption in the Nigerian public sector: theoretical perspectives and some empirical explanations. Public Administration & Public Policy, 1(16). DOI: 10.1177/2158244015581188.

Imam A. (2013). Forensic Accounting Model for Fraud Prevention and Detection in Nigeria Public Sector. Unpublished (PhD. Thesis). Usman Danfodio University Sokoto, Nigeria.

Imam, A., Kumshe, A. M., & Jajere, M. S. (2015). Applicability of forensic accounting services for financial fraud detection and prevention in the public sector of Nigeria. International Journal of Information Technology and Business Management, 4(1), 136.

Joseph, A. F., Okeke, M. B., & Yoko, E. V. (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 – 40.

Kumshe, A. M., Umar, I., & Imam, A. (2018). Prospects of forensic accounting education in Nigeria: a review. SAJRED: Journal of Resources & Economic Development, 1(1), 74-84.

Kura, K. M. (2014) Organisational Formal Controls Group Norms and Workplace Deviance. Unpublished ( PhD. Thesis). University Utara Malaysia.

Melia, S. J. (1991) The expert witness.

Mercy, O.A. (2015) ‘The effects of corruption on good governance in Nigeria’, International Journal of Development and Sustainability, 4 (3), 292-307.

Muthusamy, G. (2011). Behavioral Intention to Use Forensic Accounting Services for Detection of Fraud by Large Malaysian Companies. Unpublished (PhD. Thesis). Curtin University of technology.

Muthusamy, G., Quaddus, M., & Evans, R. (2010). Behavioral intention to use forensic accounting services: a critical review of theories and an integrative model. Business Review, 15(2), 42–49.

Nunnally, J. C., & Bernstein, I. H. (1994). Psychometric Theory, 3rd. McGraw-Hill, New York.

Okoye, E.I. & Gbegi, D.O. (2013). Forensic accounting: a tool for fraud detection and prevention in the public sector (a study of selected ministries in Kogi State). International Journal of Academic Research in Business and Social Sciences, 3(3), 1-19.

Onyekwena, C., & Ekeruche, M. A. (2020) ‘Understanding the impact of the COVID-19 outbreak on the Nigerian economy”, Africa in Focus. Retrieved from (accessed 05 July 2020).

Oyedokun, G. E. (2012). The emergence of forensic accounting and the role in Nigeria's economy. Being a Lecture Delivered at the Annual Week of Nigerian Universities Accounting Students Association, Obafemi Awolowo University Ile-Ife, Nigeria.

Pedneault, S., Rudewicz, F., Sheetz, M., & Silverstone, H. (2012). Forensic Accounting and Retrieved from Fraud Investigation. 3rd ed. John Wiley & Sons, Inc.

Ramadhan, S. (2016). Certified accountant’s perceptions of forensic accounting education: the case of Bahrain. Internal Journal of Finance and Accounting, 4 (2), 109 -118.

Rezaee, Z., Ha, M., & Daniel Lo, D. (2014). China needs forensic accounting education. Open Journal of Social Sciences, 2, 59-65.

Rezaee, Z., Lo, D., Ha, M., & Suen, A. (2016). Forensic accounting education and practice: insights from China. Journal of Forensic & Investigative Accounting, 8(1), 106-119.

Safiyanu, S., Saifullahi, I. S., & Armayau, S. A. (2019). The effect of forensic accounting investigation in detecting financial fraud: A study in Nigeria. International Journal of Academic Research in Business and Social Sciences, 9 (2), 545-553.

Saito, M., & Teresa, L. (2016). Global case studies in forensic accounting education: the case of audit failures. Journal of Global Business Management, 12(1), 176 – 183.

Salkind, N. J. (1997) Exploring Research Upper Saddle River.Prentice-Hall, NJ.

Sekaran, U. (2003) Research methods for business: A skill Building Approach, (4th ed.). New Jersey: John Wiley and Sons.

Suleiman, N., & Ahmi, A. (2018). Mitigating corruption using forensic accounting investigation techniques: the watchdog perspectives. Indian-Pacific Journal of Accounting and Finance (IPJAF), 2(1), 4-25.

Suryanto, T. & Ridwansyah, R. (2016). The Shariah financial accounting standards: how they prevent fraud in Islamic banking. European Research Studies, 4, 140 – 157.

Umar, U.H., Haron, M.H., & Kurawa, J.M. (2021). Detection and prevention of fraud through Islamic inheritance: The case of Islamic inheritance in Nigeria. in Rafay, A. (ed.), Handbook of Research on Theory and Practice of Financial Crimes, IGI Global (Accepted).

Wilson, H. E. Francis, O., Emeka, E. E., & Loraver, T.N. (2017). Fraud and forensic accounting education: prospects and challenges in Nigeria. International Journal of Business Management, 12(7),146-161.