Fraud Management and Forensic Accounting Issues, Problems and Prospects.

Ipigansi Pretoria, Dr Ezeamama Martin C, Orji Stephen Anayo

Abstract


With an upsurge in financial accounting fraud in the global economy, forensic accounting has become an emerging topic of great importance for academic, research and industries. The objective of the study is to examine forensic accounting and fraud management in Nigeria.  Specifically, the study examined if there is significant agreement amongst stakeholders on the effectiveness of forensic accounting in financial fraud control, financial reporting and internal control quality. The survey design was used in the study with a sample size of 50 consisting of accountants, management staffs, practicing auditors and shareholders. The simple random technique was utilized in selecting the sample size; Tables and percentage were used in the analysis of the data collected from the respondents. The statistical tool used for testing of hypothesis one and two is the Chi-Square (X2) method.

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