International records / OpenAlex research

Moderating Effect of Whistle-Blowing Policy on Digital Forensic Accounting dynamics and Fraud Detection by Anti-Corruption Agencies in Nigeria

This study examines moderating effect of whistle blowing policy on Digital forensic accounting dynamics and fraud detection by anti-corruption agencies in Nigeria. The study employed a quantitative research design, gathering data from 175 respondents working within Nigerian anti-corruption agencies through structured questionnaires. Statistical analysis, including regression models and conditional effects, was used to assess the relationships between the forensic tools, whistleblowing policies, and fraud detection. The findings revealed that all four forensic accounting techniques had a signif…