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 significant positive effect on fraud

detection, with CAATs, DMT, AA, and NAT each playing a crucial role in identifying fraudulent activities. Additionally,

whistleblowing policies were found to significantly enhance the effectiveness of these tools by encouraging individuals to report

fraud, thus improving the overall fraud detection process. Based on these findings, the study recommends that anti-corruption

agencies integrate advanced forensic tools into their operations, strengthen whistleblowing policies, provide continuous training

for staff, and collaborate with technology experts. These actions will help improve fraud detection and enhance the agencies'

capacity to combat corruption effectively in Nigeria.