References
Adegbie, F. F., & Fakile, A. S. (2021). Forensic accounting and financial fraud in the Nigerian public sector: A conceptual review. , 7(1), 1–15. Adegboyegun, A. E., Ben-Caleb, E., Oladutire, E. O., & Ilogho, S. O. (2020). Audit committee attributes and tax avoidance: Evidence from Nigerian consumer goods firms. Journal of Accounting and Taxation, 12(2), 102-111. Adeyemi, A. S., & Salami, A. O. (2020). Forensic accounting and litigation support services: A panacea to successful prosecution of corruption cases in Nigeria. International Journal of Economics, Commerce and Management, 8(7), 42-55. Akinbowale, O. E., Klingelhöfer, H. E., & Zerihun, M. F. (2020). Analysis of cybercrime and the demographic and economic factors affecting its implementation in the banking sector. Journal of Financial Crime, 27(3), 933-950. https://doi.org/10.1108/JFC-04-2020- 0056 Alade, M. E., & Hassan, S. O. (2021). Readability and comprehensibility of Nigerian state government financial statements. Asian Journal of Economics, Business and Accounting, 21(3), 36-49. Alcaraz-Quiles, F. J., Navarro-Galera, A., & Ortiz-Rodríguez, D. (2015). Factors influencing the transparency of sustainability information in regional governments: An empirical study. Journal of Cleaner Production, 82, 179- 191. https://doi.org/10.1016/j.jclepro.2014.06.086 Bello, U., & Tanko, M. (2022). Data mining techniques and fraud detection in the Nigerian public sector. International Journal of Innovative Science and Research Technology, 7(5), 1450- 1457. Bozec, R., & Bozec, Y. (2012). The use of governance indexes in the governance-performance relationship literature. International Journal of Disclosure and Governance, 9(2), 85- 92. https://doi.org/10.1057/jdg.2011.11 Chukwuemeka, E., & Abdullahi, A. (2023). Digital governance and access to public financial information in Southwest Nigeria. Journal of Public Affairs and Development, 10(1), 45- 62. Crumbley, D. L., Heitger, L. E., & Smith, G. S. (2020). Forensic and investigative accounting (10th ed.). Wolters Kluwer. Eisenhardt, K. M. (1989). Agency theory: An assessment and review. Academy of Management Review, 14(1), 57–74. https://doi.org/10.5465/amr.1989.4279003 Enofe, A. O., Mgbame, C. J., & Osa-Erhabor, V. E. (2019). Audit quality and financial reporting credibility of listed firms in Nigeria. Asian Journal of Economics, Business and Accounting, 13(1), 1-10. https://doi.org/10.9734/ajeba/2019/v13i130142 Heald, D. (2018). Transparency-generated trust: The problematic theorization of public audit. Financial Accountability & Management, 34(4), 317- 335. https://doi.org/10.1111/faam.12177 Iyoha, F. O., & Oyerinde, D. T. (2019). Public sector financial management and accountability in Nigeria: An empirical analysis. International Journal of Financial Research, 10(4), 456- 468. https://doi.org/10.5430/ijfr.v10n4p456 Izedonmi, F., & Ibadin, P. O. (2019). Forensic accounting and financial fraud control in the Nigerian public sector. International Journal of Business and Management Review, 7(2), 1-15. JAFM Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305– 360. https://doi.org/10.1016/0304-405X(76)90026-X Kassem, R. (2022). Exploring external auditors’ perceptions of the effectiveness of forensic accounting services in fraud investigations in Egypt. Journal of Financial Crime, 29(4), 1194-1208. https://doi.org/10.1108/JFC-02-2021-0035 Kassem, R., & Higson, A. W. (2016). External auditors and corporate corruption: Implications for external audit regulators. Current Issues in Auditing, 10(1), P1- P10. https://doi.org/10.2308/ciia-51411 Krejcie, R. V., & Morgan, D. W. (1970). Determining sample size for research activities. Educational and Psychological Measurement, 30(3), 607– 610. https://doi.org/10.1177/001316447003000308 Modugu, K. P., & Anyaduba, J. O. (2020). Forensic accounting and financial fraud in Nigeria: An empirical approach. International Journal of Business and Social Science, 11(7), 1-10. Okafor, G. O., & Egbunike, C. F. (2019). Freedom of Information Act and fiscal transparency in Nigerian state governments. Journal of Accounting and Auditing: Research & Practice, 2019, Article 324819. https://doi.org/10.5171/2019.324819 Okaro, S. C., & Okafor, G. O. (2019). Forensic accounting and fraud management in Nigeria. International Journal of Academic Research in Business and Social Sciences, 9(6), 1–15. https://doi.org/10.6007/IJARBSS/v9-i6/5908 Okoli, A. B., & Izedonmi, F. (2021). Digital forensics and evidence credibility in public sector audits in South-South Nigeria. International Journal of Research and Innovation in Social Science, V, 386-394. Olaoye, C. O., & Adeyemo, K. A. (2020). Public financial management and service delivery in Southwest Nigeria: The nexus. Journal of Accounting and Taxation, 12(4), 214- 225. https://doi.org/10.5897/JAT2020.0430 Olasanmi, O. O. (2019). Government audit and public sector accountability in Nigeria. International Journal of Financial Research, 10(4), 175- 184. https://doi.org/10.5430/ijfr.v10n4p175 Onuorah, A. C., & Ebimobowei, A. (2020). Forensic accounting and mitigation of fraud in the Nigerian banking sector. International Journal of Finance and Accounting, 9(1), 1-11. Owolabi, S. A., Dada, S. O., & Olaoye, S. A. (2020). Forensic accounting and fraud detection in the Nigerian banking industry. Journal of Financial Crime, 27(4), 1213- 1222. https://doi.org/10.1108/JFC-06-2020-0108 Shodeinde, J. B., Dada, O. S., Adegbie, F. F., & Akinola, M. B. (2024). Forensic accounting techniques and white-collar crime in Nigeria public sector. International Journal of Research and Innovation in Social Science , VIII, 1619- 1629. https://doi.org/10.47772/IJRISS.2024.807018 Singleton, T. W., & Singleton, A. J. (2022). Fraud auditing and forensic accounting (6th ed.). Wiley.