Forensic Accounting Techniques And Fraud Deterrence In Public Tertiary Institutions: Evidence From Federal University, Lafia

Abstract:

This study investigated the effect of forensic accounting techniques on fraud deterrence in public tertiary institutions, using Federal University, Lafia (FU Lafia) as a case study. Employing a survey research design, primary data were collected from 230 purposively selected non-academic staff in the bursary department through structured questionnaires. The study examined the application and perceived effectiveness of asset tracing and recovery, expert witnessing, and whistleblowing/anonymous reporting in preventing fraudulent activities. Data were analysed using descriptive statistics, structural equation modeling (SEM), confirmatory factor analysis (CFA), and multicollinearity diagnostics, with model fit assessed via CFI, TLI, RMSEA, and SRMR indices. Reliability tests using Cronbach’s Alpha indicated acceptable internal consistency for all constructs. The findings reveal that asset tracing and recovery and whistleblowing mechanisms exhibit negative and statistically insignificant effects on fraud deterrence, suggesting inadequate implementation, low staff engagement, or institutional limitations. Expert witnessing showed a negative but statistically significant effect, indicating procedural gaps or delays in leveraging expert interventions effectively. Overall, the results highlight that while forensic accounting techniques have conceptual potential to enhance fraud prevention, their practical effectiveness is constrained by institutional culture, enforcement gaps, and insufficient procedural integration. The study concludes that strengthening operational frameworks, formalizing expert-witness procedures, and interviews and interrogation and whistleblowing policies are critical to maximizing the preventive impact of forensic accounting. These insights confirms the need for Nigerian public universities to adopt structured, policy-driven approaches and build capacity to enhance financial accountability, transparency, and governance.