Independent Corrupt Practices Research Articles

Dissecting the record life cycle: A new Frontier in anti-corruption investigation strategies

This study delves into the connection between the distinct phases of the record life cycle and anti-corruption investigations. Its primary objective is to identify how the activities involved in each stage of the record life cycle impact anti-corruption investigative work. A qualitative, exploratory case study methodology involved interviews with 15 anti-corruption investigators in Nigeria in 2020. The collected data were analysed using thematic analysis. The study explicates how various phases of evidence development can assist in anti-corruption efforts while also revealing the potential dangers that could unintentionally facilitate the misconduct they seek to prevent. In Nigeria, the Independent Corrupt Practices and Other Related Offences Commission (ICPC) relies entirely on records generated and maintained by Ministries, Departments, and Agencies (MDAs) to execute its responsibilities. These records can serve as evidence at any point in their existence. As a result, the recordkeeping procedures of MDAs are crucial for generating records that satisfy the accountability criteria for anti-corruption investigations. Since corruption frequently involves tampering with records, and an unsatisfactory recordkeeping environment can foster corrupt behaviours in MDAs, a deeper understanding of the record life cycle is necessary for investigators to pinpoint the specific stage where misconduct arises and take corrective action. This anti-corruption investigation strategy that employs the record life cycle introduces a novel preventive approach that enables accountability forums to scrutinize MDAs’ recordkeeping procedures and identify and close loopholes that promote corruption.

AN ASSESSMENT OF CONTROL OF CORRUPTION AS A DRIVER OF ECONOMIC GROWTH IN NIGERIA

This research investigated the influence of control of corruption on the economic growth of Nigeria spanning from 1996 to 2022. The Autoregressive Regressive Distributed Lagged Model was employed for data analysis. The study found that control of corruption has weak positive influence on economic growth in Nigeria in the long run but a strong negative influence on economic growth in the short-run. The dual nature of the influence of corruption control on economic growth in Nigeria—weakly positive in the long run and strongly negative in the short run—can be rationalized by considering the gradual nature of institutional change. The study recommends the empowering of anti-corruption agencies like the Independent Corrupt Practices Commission (ICPC) and enforcing strict sanctions to influence cultural and moral change, while creating additional agencies, promoting transparent leaders, and fostering public discourse.

Elite Capture Syndrome and Anti-Corruption Control in Nigeria: The Economic and Financial Crimes Commission and The Independent Corrupt Practices Commission in Perspective

Like many African states, Nigeria has hitherto been caught in the web of pervasive acts of grand and petty corruption. The pervasive nature of political and bureaucratic corruption in Nigeria has undeniably impoverished her economy and, as such, warranted the establishment of the EFCC and ICPC. However, anti-corruption agencies have not been able to control corruption to a minimum, as Nigeria remains poorly ranked in the global corruption index. This research takes on a critical and comparative lens to understand the nature of class politics in the fight against corruption, to examine the level of high-profile prosecutions, to identify irregularities in the institutions of law enforcement, and to consider the level of transparency and accountability for recovered loot and confiscated properties. The study finds, among other things, that powerful elites have high-jacked anti-corruption fights of the EFCC and ICPC, with low-profile convictions in Nigeria, and public accountability and transparency regarding recovered loot is almost nonexistent. The Elite Capture paradigm is employed as a theoretical guide in its narrative.

Integrated Unified Crime Information Management System

Crime detection, investigation and prosecution are usually carried out by the various law enforcement agencies saddled with such responsibilities. In this study, an integrated web based unified system was developed and implemented for the five (5) agencies (Nigerian Police Force, National Drug Law Enforcement Agency, Economic Financial Crime Commission, Independent Corrupt Practices Commission, Department of State Services) to enhance domiciliation of crime data into one system for effective information sharing among the five agencies. The methodology adopted for the system design is Object Oriented Analysis and Design Methodology (OOADM) and the tools used are HTML, CSS, JavaScript, MySQL. The result obtained shows that with the integration of the five agencies, accurate records of suspects and victims were timely shared by the various agencies. There is also an effective collaboration among the various agencies in crime detection, investigation and prosecution of suspects.

Lack of Protection for Whistleblowers at the Workplace in Nigeria: Drawing Lessons from Selected Jurisdictions

The Nigerian government has created anti-corruption agencies, such as the Economic and Financial Crimes Commission and the Independent Corrupt Practices and other related offences Commission (ICPC), to contend with corruption. In 2015, the Federal Ministry of Finance introduced the whistleblowing policy. The policy enables corrupt practices in any workplace, either private or public, to be exposed. However, following the policy, there is no legal framework for the implementation nor protection of the whistleblower. This article adopts doctrinal and comparative methodology to examine the utilitarian values and the propriety of whistleblowing vis-à-vis the employee’s obligation to act in good faith under Nigeria’s labor jurisprudence. It relies on primary and secondary data. It discusses the challenges confronting whistleblowing at the workplace in Nigeria. It also examines the practice in Britain, India, South Africa, and Ghana to be compared with Nigeria. It reveals that whistleblowing is an effective tool to combat corruption/malpractices in the workplace. Unlike in Britain, India, South Africa, and Ghana, there is no specific legislation on whistleblowing in Nigeria. It recommends awareness on the need of Nigerians’ active participation in whistleblowing and enactment of a subject-specific law to protect whistleblowing and whistleblowers as in ones in Britain, India, South Africa, and Ghana.

CORRUPTION, DEMOCRACY AND ECONOMIC DEVELOPMENT IN NIGERIA

Corruption has a way of influencing social economic and political factors of any nation directly and (or) indirectly through the country’s institutional framework. The basis of both ‘grease the wheels’ and ‘sand the wheel’ hypotheses of corruption lie in the interaction between corruption and institutional features, hence the need for democracy. This study empirically investigated the impact of corruption on economic development by incorporating the institutional feature (democracy) in Nigeria. The study used primary source of data. The population of the study was made up of staff of all 16 offices (including the Headquarters) of Independent Corrupt Practices and other related offence commission (ICPC) in Nigeria which amount to 752 members of staff whereas 261 members was chosen as sample. The findings of the research showed that public procurement corruption, nepotism, and democracy had a negative and significant relationship with economic development while bribery had a positive and significant relationship on economic development. Generally, corruption and democracy has brought about a negative effect on economic development in Nigeria. The study recommended that Nigerian leadership should be keen in holistically addressing corruption in the Nigeria public sector. Also, democracy in Nigeria is too costly, the is a need for referendum and a revisit to our constitution. lastly, there should be an implementation of a serious and effective regulatory policy, stringent codes of conduct, political and bureaucratic transparency, an effective anti-corruption measure which is not targeted against oppositions, general restructuring of Nigeria political and democratic form of governance.

Government Expenditure and Its Effect on Achieving the Sustainable Development Goals in Nigeria

This study examined government expenditure and its effect on achieving the Sustainable Development Goals in Nigeria. This was undertaken given that Nigeria is a democratic underdeveloped economy seeking sustainable development. The Millennium Development Goals, the predecessor of SDGs, did not achieve much and now there are the Sustainable Development Goals to finance in the face of a volatile mono-economy, corruption, weak budgetary system, decaying infrastructure and security challenges. The specific objective of this study is to analyze the structure and trend of government expenditure from 1986 to 2020. The study adopted an ex-post-facto research design. Secondary data was obtained from publications of the Central Bank of Nigeria, National Bureau of Statistics, Transparency International and the World Bank. Descriptive and analytical statistics were used for analysis. The findings of the study revealed that recurrent expenditure outlay is higher than capital expenditure, the economic and social service sectors expenditure is inadequate to foster any meaningful sustainable development and, corruption is rife in the country. Hence, the study concludes that there are indications that the SDGs just like its predecessors, the MDGs, is on the verge of achieving poor outcomes if urgent measures are not taken to correct this. So, the study recommends that the structure of government expenditure should be reversed and made adequate; environmental sector expenditure should be disaggregated for easy inference to ensure that the issues of environmental degradation are dealt with; and agencies such as the Independent Corrupt Practices Commission, Economic and Financial Crimes Commission, the Nigerian Police and other security agencies should be strengthened.

TOWARDS FEDERALIZATION OF NIGERIAN UNITARIZED JUDICIARY

This paper examines federalism as a concept, its adoption to governance in Nigeria through the constitution. The constitution is examined with a view of showing elements of unitarism instead of the federalism the constitution proclaims for Nigeria. In this regard, we examined the creation of federation account, statutory allocation of revenue to states and local government and what it portends for a federation. Conduct of general Election on a date for the central government and all the states of the federation is observed as an aberration in a federal state, so also is the creation of a National electoral commission for both the central and state governments. Creation of central judiciary for both the National and state government with institutions like Economic and Financial Crimes Commission (EFCC) and Independent Corrupt Practices Commission (ICPC) is also an aberration in a federation. The paper is concluded by contrasting Nigerian federation with American federation with a recommendation for true federation modeled along American system so as to ensure peace, order, good governance and security of the nation. This will be a form of devolution of power which can ensure Nigeria’s unity and erase agitation for balkanisation of Nigeria.

Confronting the Monolith: Insider Accounts of the Nature and Techniques of Corruption in Nigeria

This paper draws upon insider accounts of the nature and techniques of corruption in Nigeria. It draws upon unique access to interview 20 senior officials employed in key public agencies in the fight against corruption in Nigeria and access to 20 case files of prosecutions by the Independent Corrupt Practices and other related offences Commission (ICPC). The paper illustrates their perception of the monolith of corruption faced and shows some of the most common types of corruption confronted such as embezzlement, theft and fraud; procurement fraud; favoritism, nepotism and related acts; extortion and bribery. The paper also illustrates the connection between the private and public sector in corruption and some of the differences that emerge in grand and petty corruption.

Forensic Accounting Investigation of Public Sector Corruption in Nigeria: The Gioia Methodology

Despite the increased initiatives to combat corruption, the issue of corruption in the public sector in Nigeria persists. Past studies have found that one of the flaws is due to the ineffective investigation method. Given the seriousness of the issue, this study explores how forensic accounting investigation conducted by the authorities could assist the government in its initiatives to combat corruption in Nigeria. This study aimed at developing a model for improving the investigation of public sector corruption in Nigeria using forensic accounting techniques. Forensic accounting is a technique for detecting and investigating fraudulent practices in organizations and preparing evidence for expert witnessing at the court of law. In doing so, the Gioia Methodology was used to explore the understanding of the process of how forensic accounting is used to investigate corruption cases. We conducted a total of 24 face-to-face interviews with experts from the two leading anti-corruption agencies in Nigeria, the Economic and Financial Crimes Commission of Nigeria (EFCC), the Independent Corrupt Practices Commission (ICPC). We conducted in-depth interviews with purposively selected participants to gain an insightful data structure. The data structure led to the emergence of a dynamic model depicting the relationship among themes and the aggregate dimensions. The study revealed four aggregate dimensions, commitment of national values, judicial reform, a preventive mechanism and financial commitment. The study recommends future studies to be conducted using quantitative research to test the model developed.

Military Outlay and Economic Growth: The Scenarios of Lake Chad Basin Countries of the Republic of Chad and Nigeria

This study examined the relationship between military outlay and economic growth in the Lake Chad Basin countries of Nigeria and the Republic of Chad respectively by testing the causal link between these two principal variables. The data ranges used for Nigeria and Chad were 1981-2019 and 1983-2019 respectively. The econometric method employed for this study was the Autoregressive Distributed Lag Bounds approach to cointegration. The results revealed that Nigeria’s military outlay exerted a positive and insignificant relationship with economic growth. However, the Republic of Chad’s military outlay had a positive and significant link with economic growth. The results of the causality test showed that there was no causal relationship between real GDP per capita and military outlay in both Nigeria and the Republic of Chad. These findings for Nigeria and Chad imply that they can pursue the policy objectives of defence and economic growth independently. The study, thus, recommends that the policymakers of the governments of both countries should pursue the policy objectives of defence and economic growth independently. Furthermore, the Economic and Financial Crimes Commission (EFCC) and Independent Corrupt Practices and other Related Offences Commission (ICPC), charged with the responsibility of fighting corruption should rise to the occasion and track down military officials that divert defence funds for individual gains in Nigeria.

Challenges of combating fraudulent practices: evidence from Nigerian public sector

PurposeThis paper aims to explore the challenges faced in combating fraudulent practices in the Nigerian public sector.Design/methodology/approachThis paper is essentially the result of primary data of in-depth semi-structured interviews. An in-depth interview was conducted with 14 respondents comprises (4) auditors, (4) accountants, (2) legal practitioners, (2) staff of the Economic and Financial Crime Commission (EFCC) and (2) staff of the Federal Inland Revenue Service. The interviews data collected were analyzed using a thematic analysis approach.FindingsThis study found that among the challenges to combat fraudulent practices in the Nigerian public sector is first the prevalence of Godfatherism in the Nigerian public sector. Godfatherism offers selective judgment, lack of agencies autonomous and the party system which remains a challenge. Second, the issue of political immunity undermines public governance which illustrates an exemption of punishment, constitutional protections and the political environment are some major challenges faced in preventing fraud in the Nigerian public sector.Practical implicationsThis study, therefore, offers an important platform to Nigerian anti-graft bodies such as the “EFFC,” “Independent Corrupt Practices Commission” (ICPC) and “Code of Conduct Bureau” (CCB). Thus, it perhaps eases the way of combating fraudulent practices in Nigeria.Originality/valueThis paper is original and unique in its form and has value to anti-graft bodies and practitioners in the Nigerian public sector, private sector other African economies and academics.

Using Specialised Anti-Corruption Agencies to Combat Pervasive Corruption in Nigeria: A Critical Review of the ICPC and EFCC

Abstract The use of specialised anti-corruption agencies (ACAs) to combat corruption is increasingly popular among African countries. This is no surprise considering the successes these agencies have recorded elsewhere in the world, on the strength of which they have been described as ‘the most innovative feature of the anti-corruption movement of the last two decades’. Yet while ACAs have been successful in other parts of the world, the same cannot be said of those in Africa generally and Nigeria in particular. Even with two ACAs – the Independent Corrupt Practices and Other Related Offences Commission (ICPC) and Economic and Financial Crimes Commission (EFCC) – corruption continues to soar in the country, making it necessary to examine the flaws of Nigeria’s ACAs. Focusing on a number of key characteristics of ACAs, this article analyses the role of the ICPC and EFCC in combating corruption in Nigeria. The main question the article seeks to answer is why corruption should be on the increase despite the fact that two specialised ACAs have been in existence for close to two decades.

Foreign Aid and Economic Growth: Empirical Evidence from Nigeria

This study explored the relationship between foreign aid and economic growth in Nigeria from 1984 to 2017. The Autoregressive Distributed Lag Bounds method to cointegration was employed for this study. The results revealed that foreign aid did not contribute to economic growth in Nigeria. Also, the macroeconomic policy environment did not contribute to economic growth in both the short-run and long-run. Furthermore, the results revealed that the impact of foreign aid on economic growth in Nigeria was contingent on the quality of the macroeconomic policy environment. Hence, the claim that the effectiveness of aid is dependent on the q policy environment was valid for Nigeria. The study, therefore, recommends that the policymakers of the government should put in place a sound macroeconomic policy environment that is stable to stimulate domestic saving and ensure the effective utilization of foreign aid. Besides, there is a need for the diversification of the economy through viable alternatives such as agriculture, industrialization and trade to lessen heavy reliance on foreign aid as a major means of stimulating economic growth. Furthermore, the Economic and Financial Crimes Commission and Independent Corrupt Practices and other Related Offences Commission, established to fight corruption should be effective in their job and convince development partners and other aid donors that it is no longer business as usual for those that divert public resources including foreign aid funds for personal gains and the government should provide incentives to private investors and good enabling environment for the thriving of private businesses.

Exterminating Corruption in Nigeria: <i>The Cressey’s Approach</i>

The two objectives set for this research were to assess how well, the Cressey’s hypothesis, also known as fraud triangle theory, can explain the reasons behind corruption in Nigerian institutions, and to assess the significance of capability from the fraud diamond theory, towards the detection and prevention of corruption in Nigeria. The researcher adopts a critical review approach of past literature. From the conclusion reached, two recommendation for successful eradication of corruption in Nigeria are: (1) to adopt the Cressey’s fraud triangle approach as well as the fraud diamond to fight corruption (in micro level), from organization to organization and (2), to adopt a more fundamental approach similar to the Hong Kong’s Two-Pronged approach to improve overall accountability and fight opportunity for corruption from a wider macro level. Suggested step for the federal government of Nigeria to successfully fight corruption at a macro level, is to merge the Economic and Financial Crimes Commission (EFCC) and Independent Corrupt Practices and Other Related Offences Commission (ICPC) to form one single and properly resourced independent corruption fighting agency, similar to that of Hong Kong’s Independent Commission Against Corruption (ICAC).

Whistleblower Protection as An Anti-Corruption Tool in Nigeria

Corruption gives a few what belongs to all thereby laying the foundation for poverty, crime and erosion of trust in government and its institutions. It is a malaise that has plagued Nigeria for an uncomfortable length of time and its stifling effect can be seen in different sectors and States of the Federation. It is an annoying recurring narrative in the national discourse of the nation Different anti-corruption initiatives and agencies such as the Economic and Financial Crimes Commission (EFCC) and Independent Corrupt Practices Commission (ICPC) have not been able to effectively tackle the problem. This paper examines the potential of the Whistleblowing Policy to curb corruption in Nigeria and the sustainability of the success of the Whistleblowing Policy. The paper finds that without a robust legislative framework to protect whistleblowers,the Whistleblowing Policy will suffer serious setbacks. Keywords: Corruption, Whistleblowing,Whistleblower Protection, Legislation DOI : 10.7176/JLPG/92-18 Publication date: December 31 st 2019

How Independent Is the Independent Corrupt Practices and Other Related Offences Commission (ICPC) in Nigeria: Re - Visiting the Question of Autonomy in the Fight against Public Sector Corruption

The negative and mostly devastating consequences of corruption is perhaps the most compelling reason for which development – conscious nations of the world are resolved not to treat it with Kid – Gloves. It is an inordinate catastrophe that destroys socio-economic prosperity and the political development of any nation. This global predicament has had more than a fair share of the fabric and collective wealth of our lavishly endowed nation – Nigeria. Of more specific concern is the fact that corruption continues to thrive in spite of a constellation of legal/institutional frameworks like the Independent Corrupt Practices and other Related Offenses Commission (ICPC), targeted at overcoming the menace. This paper adopts a Desk/Documentary analysis, to ascertain the roles institutional autonomy plays in the fight against corruption, and to answer the question of the extent to which ICPC enjoys the level of autonomy needed to wage a successful war against corruption in Nigeria. The findings show, that the ICPC by its composition and formation lacks a specific mandate to exercise institutional surveillance, and prosecute suspects independently without government intervention. Besides, the agency is not independently funded. Its financial ties to the Apron Strings of the Federal Government seems to have reduced it to a dog that can bark, but can’t bite friends and loyalists of the government of the day, but seeks credibility in serving as a tool for harassing and intimidating perceived enemies of the government. The paper recommends among others, a review of the ICPC Act 2000, to make the ICPC significantly independent of all the organs of government, along the lines of International Best Practices of setting up such anti – corruption institutions.

Anti-Corruption Agencies and Eradication of Corruption in Nigeria

Corruption has been identified in the literature as one of the major factors hindering the development of nations like ours. Hence, the study investigated activities of anti-corruption agencies such as Economic and Financial Crimes Commission (EFCC),and Independent Corrupt Practices and other related offences Commission, with Code of Conduct Bureau and Money Laundering Act in eradicating corruption in Nigeria. With the use of survey research design, primary data were sourced through the administration of 150 questionnaires to the staffs of EFCC and ICPC across the Western States in Nigeria. These were analyzed using tables, frequencies and chi-square methods. It was found that, the activities of anti-corruption agencies have significantly helped in eradicating corruption in Nigeria, much more with the existence of the Code of Conduct Bureau and Money Laundering Act. However, much is expected from ICPC because it was found to be sluggish in their activities in eradicating corruption in Nigeria. It was concluded that, though fighting corruption, both at the low and high places in Nigeria, seems to be highly tasking, the anti- corruption agencies roles in eradicating corruption cannot be overemphasized. It is therefore recommended that, adequate funds and facilities should be provided for the agencies so as to enable they perform their roles efficiently. More importantly, qualified and non-political personnel should be recruited into the commission, and a special court should be set up to fast-track the trial and prosecution of any individual found or caught with any form of corruption in Nigeria.

Forensic Accounting Investigation Techniques and Successful Prosecution of Corruption Cases in Nigeria

With the upsurge in the loss of high profile corruption cases by the anti-corruption agencies in Nigeria, resulting from the inability of the prosecutors to come before courts with legally acceptable evidence, the adoption of forensic accounting investigation techniques in corruption investigation and prosecution has become imperative. The objective of this study is to examine the potency of forensic accounting investigation techniques in corruption investigation and prosecution in Nigeria. The survey design was used in the study with sample population consisting of investigators and prosecutors drawn from the four anti-corruption agencies in Nigeria (Economic and Financial crimes commission (EFCC), Independent Corrupt Practices Commission (ICPC), Code of conduct Bureau (CCB) and Police Special Fraud Unit (PSFU). The Yamane’s formular was used in the determination of the sample size. The technique adopted for analysis of returned questionnaires include descriptive and inferential statistical methods, while Kolmogorov-Smirnov test was used to test the only hypothesis formulated for the study. The findings form the study indicates that there is a significant and positive relationship between the adoption of forensic accounting investigation techniques in corruption investigation and successful prosecution of corruption cases in Nigeria. It was therefore recommended that all the anti-corruption agencies in Nigeria should always adopt forensic accounting investigation techniques in all their corruption investigation so as to be able to come up with evidences that will be supportive in prosecution of corruption cases in courts.

A Reviewof Plea Bargain Concept In The Anti- Corruption War In Nigeria

This article aims to reviews corruption in Nigeria, the plea bargain concept, the application of plea bargain in the war against corruption in Nigeria and concludes with recommendations. Corruption in Nigeria has become endemic. There is consistent desecration of societal values with serious economic and socio-political consequences. The Nigerian government over the years has put in place several measures to combat the menace called corruption. A number of anti-corruption agencies including Economic and Financial Crimes Commission (EFCC), Independent Corrupt Practices and other Related Offences Commission (ICPC), among others have been established in order to achieve this aim. In order to address the criticism and contentions associated with the concept under the EFCC Act, the Administration of Criminal Justice Act (ACJA) was enacted in 2015. ACJA makes elaborate provision for plea bargain so as to enhance quicker dispensation of justice and help in prison decongestion. This paper begins with brief description on anti corruption scheme established in Nigeria and endeavors to assess the strength of Nigeria’s effort in plea bargain in the war against corruption, effective implementation, and compliance