Nigeria ranks third in bribe taking among 55 nations.

https://www.pressreader.com/nigeria/the-guardian-nigeria/20180430/281535111606935

Rankings were released by EY - a global assurance, tax, transaction and advisory services company. The other 55 nations analyzed from Central and Eastern Europe [47%], Middle East [62%], and Latin America [74%] showed that these regions have high corruption risks higher than the global average. EY noted that 38% of Nigerian executives and their counterparts in 54 other countries believe that bribery and corrupt practices remain prevalent in business.

The perception of corruption in Nigeria is high which led to the "justification" for it to be ranked third among the 55 individual nations.