A Forensic Accounting Framework for Disrupting Romance Cybercrime Networks in Nigeria

Abstract

The problem of online romance fraud, prominently orchestrated by Nigerian “Yahoo Boys,” poses a major global cybercrime challenge. So, this study examines Nigerian romance fraud networks, existing detection methods, and proposes an integrated cyber-intelligence and forensic accounting framework. This research is grounded in Cressey’s Fraud Triangle and Space Transition Theory. Guided by interpretivism philosophy and employing case study strategy, qualitative and quantitative data were collected from case files, reports, and academic studies with a total of 10 key sources. Content analysis of these sources yields themes around scammer profiles, operational methods, and enforcement gaps. Key findings show that Yahoo Boys are predominantly young Nigerian men running transnational, highly organised scams which targets U.S. victims, that blend romance deception with crypto investment fraud. Existing cyber-security and financial forensics tools are applied piecemeal, and it reveals critical gaps such as; siloed agencies, weak data fusion. Also, this study proposed a six-part cybersecurity-driven forensic accounting model; OSINT monitoring; device/SIM tracking; transaction analysis; data fusion; AI risk scoring; and strengthened EFCC–Interpol enforcement. In conclusion, Nigeria has a major role to play in the global romance fraud, and it is recommended that the country integrate intelligence-forensics strategies, upgrade EFCC labs, and implement legal reforms so as to improve scam detection and prosecution.