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Purpose

The purpose of this paper is to examine the general direction and pattern of modern economic and financial crimes statutes in Nigeria.

Design/methodology/approach

This paper examines Nigerian economic and financial crime statues.

Findings

This paper identifies the trend and features, which are common to all the statutes irrespective of economic and financial crime covered by them.

Originality/value

This paper shows that although Nigerian economic and financial crimes statutes have evolved gradually from Military era Decrees, and target different aspects of economic and financial crimes, there are certain features, which are common to all of them.

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