MODERATING EFFECT OF DIGITAL EXPERTISE ON THE RELATIONSHIP BETWEEN FORENSIC ACCOUNTING TECHNIQUES AND FINANCIAL CRIMES PREVENTION IN SELECTED MDAS IN NIGERIA

Abstract

Financial crimes continue to undermine public sector integrity and economic development worldwide, with developing economies like Nigeria facing acute challenges. Ministries, Departments, and Agencies (MDAs) in Nigeria are frequently affected by procurement fraud, embezzlement, and misappropriation of funds, despite the growing application of forensic accounting techniques. Tools such as whistleblowing mechanisms and documentary/investigative methods are widely acknowledged for their potential in fraud detection; however, their effectiveness varies across institutions. Recent research suggests that the success of these techniques may depend significantly on the expertise of personnel, particularly as shaped by training. This study, anchored on Contingency Theory and the Resource-Based View, investigates the moderating effect of training on the relationship between forensic accounting techniques and financial crime prevention in selected Nigerian MDAs. A quantitative descriptive survey design was adopted, with data collected from 300 financial and audit professionals using stratified proportionate random sampling. Data analysis involved descriptive statistics, Pearson correlation, and moderated multiple regression to test the direct and interactive effects of training. The findings indicate that whistleblowing mechanisms and documentary/investigative techniques significantly influence fraud reduction. More critically, training significantly moderates these relationships, suggesting that forensic tools yield stronger outcomes when implemented by well-trained personnel. The study concludes that forensic accounting tools alone are not sufficient; expertise enhances their impact. It recommends continuous professional development, institutionalized forensic training, and strengthened whistleblowing frameworks to improve fraud prevention across Nigerian MDAs.