Forensic Accounting and Fraud Management: Evidence from Nigeria

ANIEFOR SUNDAY JONES, ONATUYEH, EDWIN A.

Abstract


With an upsurge in financial fraud in the global economy, forensic accounting has become an emerging topic of great importance for academic, research and industries. The main objective of the study is to examine forensic accounting and fraud management in Nigeria. Specifically, the study examined if there is a significant relationship amongst stakeholders on the effectiveness of forensic accounting in financial fraud control reporting and internal control quality. The survey design was used in the study. The requisite data for this data were extracted from the questionnaire administered to a sample size of 50 respondents consisting of accountants in the public sector, management staff in selected industries, practicing auditors and shareholders. The simple random technique was utilized in selecting the sample size. Tables, percentage and the Chi-square were used in the analysis of the data collected from the respondents. 

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