Do behavioral, educational, and legal factors determine the applicability of forensic accounting in the public sector?

This study examined the impact of educational, legal, and behavioral factors on applicability forensic accounting in public sector Nigeria. The utilized primary data through administration questionnaires to accountants internal external auditors drawn from seven states North-Western geo-political zone Partial Least Squares (PLS) path modeling using smart PLS3 Statistical Software was employed for analysis. findings indicated that behavioral, legal are positively related states. results revealed importance giving special consideration ensure successful application deter detect corruption other fraudulent activities shows how educational professional institutions would assist promotion awareness, knowledge, skills accounting.