Research Article

EFFECT OF FORENSIC ACCOUNTING EVIDENCE ON FINANCIAL ACCOUNTABILITY: A STUDY OF THE OFFICE OF THE AUDITOR GENERAL ABUJA.

habila ezekiel1*, Daniel Orsaa Gbegi2, Dr. Maimako Livinus3
1 University of Jos, Nigeria.
2 Federal University of Kashere, Gombe State, Nigeria
3 University of jos
* Corresponding author: hezakiri@gmail.com
Published: Jul, 2026
DOI: 10.67862/nahj.2026.vopwdz7r
Pages: 1-24

Abstract

This study examines the effect of forensic accounting evidence on financial accountability, with specific reference to the Office of the Auditor-General in Abuja, Nigeria. It seeks to determine how forensic accounting techniques—such as fraud detection, litigation support, and investigative auditing—enhance transparency, accountability, and the reliability of financial reporting within the public sector. The study adopts a quantitative research design, utilizing primary data collected through structured questionnaires administered to staff of the Office of the Auditor-General, Abuja. A stratified sampling technique is employed to ensure adequate representation of relevant departments. Data analysis is conducted using descriptive statistics and inferential techniques, including regression analysis, to test the relationship between forensic accounting evidence and financial accountability. The findings reveal that forensic accounting evidence has a significant and positive effect on financial accountability. Specifically, the use of forensic auditing techniques improves fraud detection and prevention, enhances the credibility of financial reports, and strengthens internal control mechanisms. The results further indicate that the application of forensic accounting reduces financial irregularities and promotes compliance with established financial regulations. Practically, the study underscores the need for public sector institutions to integrate forensic accounting practices into their audit processes to improve accountability and transparency. Theoretically, it contributes to the existing body of knowledge by extending the application of forensic accounting theory within the public sector context in developing economies. Policymakers are encouraged to support capacity building and institutional frameworks that promote the adoption of forensic accounting. This study provides empirical evidence on the role of forensic accounting evidence in enhancing financial accountability within Nigeria’s public sector, particularly in the Office of the Auditor-General, Abuja. It offers a unique contribution by focusing on a key oversight institution and highlights the growing importance of forensic accounting in strengthening governance and reducing financial misconduct.

Keywords

Forensic accounting Litigation acceptability Interpersonal skills Financial Accountability

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How to Cite

ezekiel, H., Gbegi, D. O., & Livinus, D. M. (2026). EFFECT OF FORENSIC ACCOUNTING EVIDENCE ON FINANCIAL ACCOUNTABILITY: A STUDY OF THE OFFICE OF THE AUDITOR GENERAL ABUJA.. Nigerian Accounting Horizon Journal, 11(1), 1-24. https://doi.org/10.67862/nahj.2026.vopwdz7r

H. ezekiel, D. O. Gbegi, and D. M. Livinus, "EFFECT OF FORENSIC ACCOUNTING EVIDENCE ON FINANCIAL ACCOUNTABILITY: A STUDY OF THE OFFICE OF THE AUDITOR GENERAL ABUJA.," Nigerian Accounting Horizon Journal, vol. 11, no. 1, pp. 1-24, July 2026. doi: 10.67862/nahj.2026.vopwdz7r

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