Efiong, Eme Joel, PhD, Animpuye, Canice, Ogar-Abang, John Oyong, PhD, Ibembem Fidelis Ajim, Andortan Solomon Andortan and Ibrahim Mallam Fali, PhD 2025. Payroll Fraud In The Nigerian Public Sector: Dimensions, Determinants, And Its Fiscal Impact. International Journal of Economics, Business and Innovation Research. 4, 04 (Jul. 2025), 1292-1309. DOI:https://doi.org/10.63922/ijebir.v4i04.2080.