文章基本信息

标题：Formal Education and Forensic Accounting Development in Nigeria
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作者：Olaoye, Clement Olatunji ; Ogundipe, Ayobolawole Adewale ; Dada, Raphael Adekola 等
期刊名称：Acta Universitatis Danubius. Oeconomica
印刷版ISSN：2065-0175
电子版ISSN：2067-340X
出版年度：2018
卷号：15
期号：2
语种：English
出版社：Danubius University
其他摘要：This study examined formal education and forensic accounting development in Nigeria with cross-sectional survey design as its research strategy. Questionnaire administered on relevant accounting students and responses analysed with both Pearson product moment correlation and multiple regression. Findings indicated that significantly relationship existed between formal educations, methods (traditional, classical and modern) of integrating forensic accounting into accounting curriculum and forensic accounting development in the country with 0.625, 0.618, 0.639 and 0.521(P-value<0.05) respectively. Also, there is a significant effect of formal education and methods (traditional, classical and modern) of integrating forensic accounting into accounting curriculum of 43.6%, 8.1%, 49.5% and 14.7% (p-value<0.05) respectively on forensic accounting development in Nigeria. Formal education is vital to the development of forensic accounting practices in Nigeria. Academicians and practitioners should regularly update their knowledge on forensic accounting in terms of research and developmental courses so as to ensure continual development of forensic accounting practices in the country. Classical methods should be used by academic institutions in the introduction of forensic accounting into academic curriculums as it indicated the highest impact on forensic accounting development among the three methods of integrating a course into the curriculum .