Curriculum Gaps and Institutional Challenges in Forensic Accounting Education in Nigerian Universities

The increasing sophistication of financial crimes and digital financial misconduct has intensified the demand for forensic accounting competencies within higher education and professional practice. However, forensic accounting education in Nigerian universities remains underdeveloped, and empirical evidence on curriculum integration and the institutional factors influencing its development is limited. This study examined curriculum gaps and institutional challenges affecting forensic accounting education in Nigerian universities using comparative documentary curriculum analysis. Documentary evidence was obtained from the National Universities Commission Core Curriculum and Minimum Academic Standards (CCMAS), professional accounting syllabi, curriculum documents of selected Nigerian universities, postgraduate programme records, international competency frameworks, and relevant peer-reviewed literature published between 2010 and 2025. Data were analysed using comparative curriculum mapping, thematic content analysis, descriptive statistics, and a Curriculum Integration Index (CII). The findings revealed that none of the reviewed universities offered a standalone undergraduate forensic accounting programme, although 63.6% offered postgraduate programmes. Fraud examination (72.7%) and forensic auditing (63.6%) were the most integrated curriculum components, whereas digital forensics (27.3%), cybersecurity (27.3%), and litigation support (18.2%) were substantially underrepresented. Major institutional constraints included inadequate technological infrastructure (81.8%), shortages of specialized academic personnel (72.7%), inadequate practical forensic facilities (72.7%), weak curriculum flexibility (63.6%), and limited stakeholder collaboration (54.5%). The study concluded that strengthening forensic accounting education in Nigeria required competency- based curriculum modernization supported by institutional investment, regulatory responsiveness, technological capacity, and sustained stakeholder collaboration. The proposed Curriculum Integration Index (CII) and competency-based curriculum framework provided practical guidance for strengthening forensic accounting curricula in Nigeria.