Corruption is one of the social issues that affects the Nigerian state culturally, economically, politically and socially leading to myriads of averted problems. The Nigerian ruling class found it escapable to loot and rape the national treasury with impunity. The looting was followed with the effrontery of money laundering and acquiring of assets abroad in exotic destination such as US, UK, Dubai and other places. This work is a critical review of a research conducted by Matthew Page under the support of Carnegie Endowment for International Peace which investigated the ownership of properties worth millions of US Dollars in Dubai by Nigerian Politically Exposed Persons (PEPs). This study utilised a methodology of comparison and textual analysis of the findings of the report critically by identifying the strengths and weaknesses of the report and a suggestion for future research work. The study concludes that the report in Dubai Properties is just a tip of an iceberg if other countries such as US, UK and other favourable destination of Nigeria’s corrupt elites are reviewed in a study of the same nature. The study recommends that researchers on corruption in Nigeria should seek for an international grant to expand the study of this nature into other countries of suspicion to enable for the furnishing of the citizenry with the treachery of the ruling class for a quick demand of accountability and transparency in governance.