Articles Published 31 July 2026

Forensic Accounting Technologies and Occupational Fraud Mitigation in the Nigerian Maritime Sector

Muhammad Sidique Malik
Department of Accounting, University of Lagos, Nigeria
Mohammed Kayode Ajape
Department of Accountancy, University of Johannesburg, Nigeria
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Abstract

This study examined how forensic accounting technologies influence the effectiveness of occupational fraud detection in the Nigerian maritime sector. Specifically, it investigated the effects of Artificial Intelligence-driven forensic analytics, blockchain-based transaction traceability, cybersecurity resilience, regulatory and audit enforcement, and organisational technology readiness on occupational fraud detection effectiveness. A quantitative research approach, grounded in the positivist paradigm, was adopted, using a cross-sectional survey design. The study conducted a census of 118 maritime organisations regulated by the Nigerian Maritime Administration and Safety Agency (NIMASA) and the Nigerian Shippers' Council, yielding 100 valid responses via a structured questionnaire. Data were analysed using descriptive statistics, Pearson Product-Moment Correlation, and multiple linear regression in SPSS at a 5% significance level. The findings revealed that all five dimensions of forensic accounting technologies had positive and statistically significant effects on occupational fraud detection effectiveness. Artificial intelligence-driven forensic analytics emerged as the strongest predictor (β = 0.391, p < 0.001), followed by blockchain-based transaction traceability, cybersecurity resilience, regulatory and audit enforcement, and organisational technology readiness. The regression model explained 63.0% of the variation in occupational fraud detection effectiveness (R² = 0.630). The study concludes that the integrated adoption of advanced forensic accounting technologies substantially strengthens fraud detection, transparency, accountability, and organisational governance within the Nigerian maritime sector. The study contributes to knowledge by integrating the Fraud Diamond Theory and Agency Theory into a unified, technology-enabled framework and provides empirical evidence to support digital anti-fraud policies and governance reforms across the Nigerian maritime industry.

Keywords
Forensic accounting technologies artificial intelligence blockchain occupational fraud detection Nigerian maritime sector.

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Forensic Accounting Technologies and Occupational Fraud Mitigation in the Nigerian Maritime Sector. (2026). Journal of Business Management and Accounting, 16(2), 228-251. https://doi.org/10.32890/jbma2026.16.2.6

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DOI · 10.32890/jbma2026.16.2.6
OpenAlex · W7171874752
Semantic Scholar · CorpusID 290751150

References

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