ANDORTAN, Solomon Andortan; BASSEY, Bassey E. Beyond institutional enforcement: A multi-layered social accountability framework for proactive fraud reduction in Nigeria’s public sector. Journal of Contemporary Accounting and Finance (JOCAF), [S. l.], v. 1, n. 2, p. 15–22, 2026. DOI: 10.33003/jocaf-2026.v1i2.16.15-22. Disponível em: https://jocaf.org/index.php/jocaf/article/view/16. Acesso em: 11 sep. 2026.