文章基本信息

标题：The Effect of Forensic Accounting Investigation in Detecting Financial Fraud: A Study in Nigeria
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作者：Safiyanu Sule ; Saifullahi Shehu Ibrahim ; Armaya’u Alhaji Sani 等
期刊名称：International Journal of Academic Research in Business and Social Sciences
电子版ISSN：2222-6990
出版年度：2019
卷号：9
期号：2
页码：545-553
DOI：10.6007/IJARBSS/v9-i2/5590
语种：English
出版社：Human Resource Management Academic Research Society
摘要：The need for forensic accounting service has been widely recognized in most developed countries. However, in developing countries, forensic accounting service is still receiving the attention of regulators and professional accounting bodies. This paper discusses whether the use and application of forensic accounting investigation have an effect in detecting financial fraud in Nigeria. The study relied on previous literature on forensic accounting and its application techniques. The review of this paper shows that forensic accounting service has a significant effect in detecting financial fraud. The review also indicated that forensic accounting investigation is a step forward on the discovery of financial fraud and other fraudulent exercises in Nigeria. In view of this, the paper suggests that the professional accounting bodies such as the Institutes of Chartered Accountants of Nigeria (ICAN) and Association of National Accountants of Nigeria (ANAN) should encourage specialization on forensic accounting service among the professional accountants in practice. This could possibly help to reduce financial fraud and related fraudulent activities in both public and private organizations in Nigeria.