Regulatory Dynamics and Forensic Accounting: Evidence from Nigerian Public Universities
Institutional reliability in Nigerian public universities is frequently undermined by reactive financial oversight, necessitating a shift toward proactive forensic accounting. However, the influence of evolving regulatory frameworks on this transition remains insufficiently understood. This study investigated the impact of regulatory changes specifically their frequency, severity, and complexity on the adoption of forensic accounting practices in federal universities across South West Nigeria. The study adopted a cross sectional survey design, the study utilized a purposive sampling technique to select 208 forensic accounting professionals and academics, ensuring the inclusion of respondents with specialized domain expertise. Variables were measured using a validated five point Likert scale instrument to capture perceptions of regulatory dynamics and adoption levels. Data were analysed via Multiple Linear Regression to evaluate predictive relationships. The findings revealed that regulatory frequency and complexity are significant predictors of forensic accounting adoption, whereas regulatory severity was statistically insignificant. The results indicate that public sector institutions are more responsive to the regularity and technical intricacy of updates than to the perceived harshness of penalties. Keywords: Complexity of regulatory changes, forensic accounting, frequency of regulatory changes, severity of regulatory changes
Keywords: Complexity of regulatory changes, Forensic accounting, forensic accounting practices, frequency of regulatory changes, severity of regulatory changes
Citation: Owoeye, T.O., Oshatimi, O.O. & Odigun, G.O. (2026). Regulatory Dynamics and Forensic Accounting: Evidence from Nigerian Public Universities. International Journal of Innovative Research in Accounting and Sustainability, 11(1), 115-125.