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This paper aims to examine the anti-corruption policy of the Federal Executive Council of Nigeria, to determine whether the policy is working and/or has produced unintended effects. The Federal Executive Council is the body comprising all the Ministers of the Federation, including the President and Vice President.

The analysis took the form of a desk study, which analysed various documents and reports such as the Transparency International Corruption Perceptions Index, 2008-2016, the Constitution of the Federal Republic of Nigeria, 1999 (as amended), the Economic and Financial Crimes Commission (Establishment) Act, 2004, the Administration of Criminal Justice Act, 2015, the UK’s Investigatory Powers Act, 2016, the Public Interest Disclosure and Witness Protection Bill, 2017 and the Financial Action Task Force Recommendations, 2012.

This paper determined that the anti-corruption policy of the Federal Executive Council of Nigeria could achieve its desired objectives if the following recommendations are implemented: research grants which are sent to Nigerian universities by international and corporate bodies should be exempted from the current treasury single account arrangement. This would enable universities to easily access the funds and disburse the same to qualified students. The Federal Government should follow the guidelines laid down in Section 270 of the Administration of Criminal Justice Act, 2015 for plea agreements. In other words, the prosecution should only offer a plea bargain to a person who has been charged with an offence. The prosecution should not receive and consider a plea bargain from a person who has not been charged with an offence. Any attempt to water down the effect of Section 270 of the Administration of Criminal Justice Act, 2015 may weaken the ongoing fight against corruption and money laundering because criminals will be encouraged to continue looting public funds. The Financial Action Task Force Recommendations (Recommendation 3) requires that criminal sanctions for natural persons convicted of money laundering should be effective, proportionate and dissuasive. The Federal Government of Nigeria should introduce a Bill to the National Assembly that would provide a clear framework for the use of investigatory powers by law enforcement, the security and intelligence agencies and other public authorities. This includes the interception of communications, the retention and acquisition of communications data, the use of equipment interference and the retention and use of bulk data by the security and intelligence agencies. The Bill must establish a number of safeguards against the arbitrary or unlawful use of investigatory powers by the executive. The UK’s Investigatory Powers Act, 2016, for example, established a number of safeguards for the retention and acquisition of communications data. Authorisations for obtaining communications data will have to set out why accessing the communications data in question is necessary in a specific investigation for a particular statutory purpose and how it is proportionate to what is sought to be achieved. A police officer who receives information from a whistleblower about money hidden in an apartment should apply to a Court or Justice of the Peace within the local limits of whose jurisdiction he/she is for the issue of a search warrant before conducting a search on the said premises. This procedure is in line with Section 143 of the Administration of Criminal Justice Act, 2015 and the Court of Appeal decision in Hassan v. E.F.C.C. (2014) I NWLR (Pt. 1389) 607 at 625. The Public Interest Disclosure and Witness Protection Bill, 2017 should be given accelerated consideration in the House of Representatives based on its urgency and significance for the Federal Executive Council’s whistleblowers policy.

This paper focusses on the anti-corruption policy of the Federal Executive Council of Nigeria from 29 May 2015 to 10 June 2017. It does not address the older policies.

This paper offers a critical analysis of the new anti-corruption policy of the Federal Executive Council of Nigeria. The paper will provide recommendations on how the policy could be strengthened. This is the only paper to adopt this kind of approach.

This paper aims to examine the new anti-corruption policy of the National Judicial Council of Nigeria to determine the level of effectiveness of its preventive measures and to provide recommendations on how the policy could be strengthened.

This paper relies mainly on primary and secondary data drawn from the public domain. It also relies on documentary research.

This paper determined that the anti-corruption policy of the National Judicial Council of Nigeria could achieve its desired objectives if the following recommendations are implemented: The Central Bank of Nigeria should permanently discontinue production of large denomination bank notes like the 1,000 naira notes and the 500 naira note. This policy will make it more difficult for corrupt judicial officers to smuggle significant amounts of cash out of Nigeria. The Constitution of the Federal Republic of Nigeria should be amended to allow ordinary citizens to participate in the criminal justice system. The jury system will speed up corruption trials, reduce bias, corrupt inducement of judges and enhance administration of justice in Nigeria. Statutes and civil procedure rules should require lawyers to certify “after reasonable enquiry” that motions have not been interposed for delay. As most courts experience high rates of adjournment because of medical illness, the adjournment policy of the National Judicial Council of Nigeria should be amended to require a doctors’ certificate and, if necessary, require the doctor to appear, with costs met by the lawyer. The National Judicial Council of Nigeria should be constitutionally mandated to provide the Attorney General of the Federation with a copy of any petition filed against a judicial officer by a member of the public.

This paper focuses on the new anti-corruption policy of the National Judicial Council of Nigeria. It does not address the older policies.

This paper offers a critical analysis of the new anti-corruption policy of the National Judicial Council of Nigeria. The paper will provide recommendations on how the policy could be strengthened. This is the only paper to adopt this kind of approach.

The purpose of this paper is to assess the impact of Nigerian anti‐corruption provisions targeted at curbing corruption by public officers.

This paper examines relevant provisions of the code of conduct for public officers in the Constitution of Nigeria, and other statutes directed at curbing official corruption, and then undertakes an assessment of their impact in the fight against corruption. The assessment is drawn from the direct pronouncements and actions of the highest political figures in Nigeria since return to civilian rule in 1999, and the views of policy makers and implementers, development partners and academics on the anti‐corruption fight in Nigeria.

Since the advent of civilian rule in 1999, the Nigerian government has introduced several reforms through the enactment of new constitutional provisions and statutes directed at official corruption. The code of conduct provisions in the Constitution provides for and enforces an ethical guide for public officers; the Corrupt Practices and Other Related Offences Act (ICPC Act) prohibits corruption in the conduct of government business generally; the Public Procurement Act (PPA) introduced mandatory requirements of transparency, and prohibits nepotism, inflation of contract and other corrupt acts in the award of government contracts; while the Nigerian Extractive Industries Transparency Initiative Act (NEITI Act) introduced mandatory requirements of transparency and disclosure in extractive industries. Although the government introduced these reforms with enthusiasm, it has shown a lack of will power to implement them to a logical conclusion. The result is that the reform measures introduced through these legal provisions have not had any substantial impact in curbing corruption in the respective sectors covered by them.

This paper is restricted to an examination of the impact of legal provisions directed against official corruption in Nigeria. It does not discuss legal provisions directed at economic and financial crimes in Nigeria.

This paper presents an assessment of the impact of the legal provisions directed at curbing official corruption in Nigeria since 1999. The assessment reflects the views and attitudes of the highest ranking public officers, technocrats in charge of implementation of the legal reforms, legislators, development partners and informed academics.

“Corrupt practices” is a recurring feature of media coverage. The paper seeks to encourage debates about the influence of institutional structures on agency to break away from methodological individualism. This paper aims to encourage reflections on the role of both the structures and actors which have shaped the continuous expansion of corrupt practices in Nigeria.

Whilst recognising that deviant behaviour by some individuals is always possible, this paper has rejected methodological individualism and shows the value of locating anti-social practices within the broader socio-political and historical context. Within a socio-political framework, this study adopts the theories of critical realism, developmental state and globalisation to understand the relationship between social agency and society, focusing upon the institutional structures and the role of social actors.

The evidence shows that socio-political and economic development, politics, power, history and globalisation have continued to reproduce and transform the institutional structures and actors which have facilitated anti-social practices in Nigeria. The paper concludes that large sums of government revenue have been undermined by the anti-social practices of the Nigerian political and economic elite (both local and international), which have enriched a few, but impoverished most, Nigerians.

As a consequence of recurring corrupt practices in Nigeria, there is a pressing need for reform to curb these practices which have had, and continue to have, a serious effect on Nigeria and its future development.

It provides a framework for understanding and explaining the inter-relations of actors and institutional structures and the linkages and influences that have shaped the practices in Nigeria.

This study aims to investigate why anti-corruption statutes are not efficient in Nigeria’s upstream petroleum industry.

This study is a doctrinal legal research that embraces a point-by-point comparative methodology with a library research technique.

This study reveals that corruption strives on feeble implementation of anti-corruption legal regime and the absence of political will in offering efficient regulatory intervention. Finally, this study finds that anti-corruption organisations in Nigeria are not efficient due to non-existence of the Federal Government’s political will to fight corruption, insufficient funds and absence of stringent implementation of the anti-corruption legal regime in the country.

Investigations reveal during this study that Nigerian National Petroleum Corporation (NNPC) operations are characterised with poor record-keeping, lack of accountability as well as secrecy in the award of oil contracts, oil licence, leases and other financial transactions due to non-disclosure or confidentiality clauses contained in most of these contracts. Also, an arbitration proceeding limit access to their records and some of these agreements under contentions. This has also limited the success of this research work and generalising its findings.

This study recommends, among other reforms, soft law technique and stringent execution of anti-corruption statutes. This study also recommends increment in financial appropriation to Nigeria’s anti-corruption institutions, taking into consideration the finding that a meagre budget is a drawback.

This study reveals that corruption strives on feeble implementation of anti-corruption legal regime and the absence of political will in offering efficient regulatory intervention. Corruption flourishes due to poor enforcement of anti-corruption laws and the absence of political will in offering efficient regulatory intervention by the government.

The study advocates the need for enhancement of anti-corruption agencies' budgets taking into consideration the finding that meagres budgets are challenge of the agencies.

The purpose of this paper is to investigate the claim that Western accounting reforms, in particular the adoption of International Public Sector Accounting Standards (IPSASs) would enhance transparency and accountability and reduce corruption in patronage-based developing countries such as Nigeria.

The paper utilises the patron/clientelism framework to examine the dynamics of Western accounting reforms in the Nigerian patronage-based society, in which the institutions of governance and regulatory structures are arguably weak. The paper utilises archival data and interviews conducted with representatives of state bodies (elected politicians and officials) and professional accounting associations.

Results from two major reforms (the sale of government-owned residential properties in Lagos and the monetisation of fringe benefits for public officials) are presented. Despite the claim of the adoption of Western accounting standards, and in particular IPSAS 17, which requires full accrual accounting and the utilisation of fair value in property valuation, historical cost accounting appeared to have been mobilised to massively corrupt the process for the benefit of politicians, other serving and retired public officials and family members.

This study contributes to the current literature by providing evidence of the relationship between patronage, corruption and accounting in wealth redistribution in the patronage-based Nigerian socio-political and economic context.

This study explores the effects of the three pillars of institutional theory in shaping the activities of institutional entrepreneurs and other social actors during International Financial Reporting Standards (IFRS) implementation in Nigeria.

This study uses a document analysis method to achieve the objectives of the study.

This study finds that IFRS implementation in Nigeria witnessed some progression from regulative to normative to cognitive pillar building. The regulation on IFRS implementation was initiated top-down rather than through lobbying from professional accounting bodies and the public. Changes in the regulatory framework brought some improvement to corporate financial reporting practices such as the timing of corporate filings of audited financial reports. However, the implementation process is laden with conflicts and power struggle among institutional actors. These conflicts and power struggles led the President of Nigeria to sack the Board of the Financial Reporting Council of Nigeria (FRC), the reconstitution of the Board and appointment of a Chairman for the Board of the FRC.

IFRS implementation process resulted in power redistribution among institutional actors, which led to resistance, tensions and conflicts among institutional actors. The conflicts arise from the need of actors to legitimate their activities and secure their positions. The three institutional pillars are key components of a change process and the actor's social position affects their capability to act as an institutional entrepreneur.

This finding should provide foundational knowledge that will inform practitioners, researchers and regulators in developing countries on how institutional actors shape the approach to corporate reporting regulations.

This paper aims to evaluate the recent steps and enforcement mechanisms employed in Nigeria to combat money laundering and terrorism financing to give a clear and deeper insight to the potential that it portends and locate its workability by combing through various policies that are adapted to reinforce the existing anti-money laundering/combating financing terrorism (AML/CFT) legal and regulatory framework in Nigeria. The paper, therefore, provides a comprehensive assessment of these measures to exhume necessary reinforcement elements required to achieve the desired result by exploring developments from other jurisdictions that have surpassed the country in the AML/CFT crusade.

This study adopted qualitative research methodology. It is structured in such a way that mixed qualitative methodology approach as a research strategy is employed. This is achieved by putting into use the combination of doctrinal and non-doctrinal research methods. Descriptive, interpretative and content analysis methods are used to analyse various AML/CFT government policies along with the existing AML/CFT laws. Judicial pronouncements, various scholarly opinions, along with the anti-money law (AML/CFT) within the Nigeria context are analysed in line with the 40 “Recommendations” of the Financial Action Task Force which depicts the acceptable legislative and regulatory precedent and an international standard to measure the adequacy or otherwise of any national or local laws on money laundering.

Factors that were militating against the effectiveness and positive performance of Nigeria government to combat money laundering-related matters were identified. A clear-cut amendment to the existing provisions of law that will address the issue is suggested to enhance the effectiveness and combat other similar challenges that are likely to come out of these policies, otherwise more problems would be created than could be solved.

This paper exposes deficiencies in the present mechanism adopted to combat money laundering in Nigeria and proffers necessary antidote to facilitate the effectiveness of the legislation. It provides necessary information that could facilitate amendments and new legislation(s) to curb the defects by the lawmakers and could serve as a veritable source of information to law students, legal practitioners and academia.

Diverse understanding of corporate social responsibility (CSR) abounds among scholars and practitioners in Nigeria. The purpose of this chapter is to reinvent CSR in Nigeria through a deeper understanding of the meaning and theories of this nebulous concept for better application in the industry. The qualitative research approach is adopted, relying on critical review of scholarly articles on CSR, website information of selected companies and institutional documents. It was found that there are diverse meanings of CSR in the reviewed literature, but the philanthropic initiatives and corporate donations for social issues are the common CSR practices in Nigeria. Besides, the eight dominant theories of CSR that find relevance for applications in the industry are shareholder/agency, stakeholder, legitimacy, instrumental, social contract, conflict, green and communication theories. The implication of the discourse is that better understanding and application of CSR theories would strengthen conceptual, theoretical and empirical research in the field of CSR. Besides, CSR theories are useful sources of information for practitioners for designing social responsibility policies and practices as well as for providing scholars with sound theoretical framework for academic research.

It is useful to provide a context for the elaboration of this argument by referring to the historical and intellectual roots of Nigerian federalism, the nature of Nigeria's ethnic mosaic, and the influence or impact of ethnicity on the architecture of Nigerian federalism. The foundational or theoretical building block of Nigerian federalism was and continues to be ethnic, as opposed to geographical, diversity. The artisanal design and construction of this ethnicized federalism was informed by the imperative of elite accommodation initially between the departing British colonial administration and the emergent leadership of the inheritance elite and thereafter, at various times between 1960 and the present time, among the political leadership of the various fractions of the politically significant and mobilized ethnic groups (Jinadu, 1985, 2002).