Effect of Forensic Accounting Practices on Fraud Detection: A Study of Economic and Financial Crimes Commission in Nigeria

The increasing incidence of financial crimes in Nigeria has necessitated the adoption of forensic accounting practices by anti-corruption agencies such as the Economic and Financial Crimes Commission (EFCC). This study examines the effect of forensic accounting practices (fraud investigation, litigation support, and expert witness testimony) on fraud detection in the Nigerian public sector, using EFCC as a case study. The primary objective was to assess the extent to which these forensic services influence the detection of fraud. A quantitative research design was adopted, utilizing a structured questionnaire administered to 241 EFCC staff across four key departments. Data were analyzed using descriptive statistics, Pearson correlation, and multiple regression analysis. The findings revealed that while fraud investigation had a positive but statistically insignificant effect on fraud detection, litigation support and expert witness testimony had significant and positive impacts, with expert witness testimony exhibiting the strongest influence. The study concludes that forensic accounting practices play a critical role in enhancing fraud detection outcomes. It recommends that EFCC invest more in training forensic experts, institutionalize litigation support systems, and integrate expert witnesses into its prosecution processes to improve the quality of evidence and ensure successful fraud convictions.