This paper is an empirical study that employed the survey method to assess the level of integration and impact of forensic accounting on Nigeria’s economic growth and development. The study used primary data obtained through a questionnaire modelled after the 4-points Likert scale as well as secondary data from various sources to explore the theme of the research. The researchers leaned on agency and fraud triangle theories to underscore the challenge of fraud/financial mismanagement in public institutions as well as the role of forensic accounting in curbing the menace. Working with a sample of 38 staff, and employing simple percentage for data analysis, the study found that forensic accounting is well entrenched in the financial management of College of Education, Akwanga which financial soundness is confirmed by successive audit reports. The research also highlighted the role of forensic accounting in the process of transiting from national economic growth to economic development through prevention and detection of fraud, recovery of stolen assets as well as strengthening investors’ confidence on the economy. The study recommends that forensic accounting training should be further enhanced among staff of the finance units of institutions through increased funding; that there should be an increased integration of forensic accounting in the activities of public institutions and that a follow-up study of the impact of forensic accounting on profit-oriented organizations should be undertaken by other scholars.
Okpede et al. (Mon,) studied this question.