ABSTRACT
The study investigated the Role of
Forensic Accounting in the Development of Nigeria Business Enterprises. The
major objectives of the study are to find out how the knowledge of forensic
accounting can reduce corporate fraud and mismanagement, to ascertain if
forensic accounting can promote responsible corporate governance and to
determine if forensic accounting can provide an objective valuation of claims.
To achieve the objectives of the study, survey research design was adopted. The
researcher adopted primary data in getting the required information. Data from
Sterling Bank Plc was used. In testing the hypothesis analysis of variance
(ANOVA) was used. The findings in chapter four reviewed that the knowledge of forensic
accounting can reduce corporate fraud and mismanagement. The findings also
reviewed that forensic accounting can promote responsible corporate governance.
The findings further reviewed that forensic accounting can provide an objective
valuation of claims. Researcher recommends that appropriate sanctions should be
applied when fraud is detected in order to reduce fraud. Also, the researcher
recommends that training and guidance is vital in maintaining the effectiveness
of the strategy for the detection and prevention of fraud and corruption and
its general credibility.
TABLE OF CONTENTS
Abstract
CHAPTER ONE
INTRODUCTION
1.1 Background of study 1
1.2 Statement of Problem 3
1.3 Objective of study 3
1.4 Research question 4
1.5 Research hypothesis 4
1.6 Significance of study 5
1.7 Scope of study 5
1.8 Definition of terms 5
CHAPTER TWO
REVIEW OF RELATED LITERATURE
2.1 Theoretical framework 8
2.2 Conceptual framework 10
2.2.1 The nature of forensic accounting assignment 12
2.2.2 Competences required of a forensic accountant 17
2.2.3 Forensic accounting and the role of forensic
accountants 19
2.3 Empirical review 26
CHAPTER THREE
RESEARCH METHODOLOGY
3.1 Research design 29
3.2 Sources of data 29
3.3 Area of the study 29
3.4 Population of the study 29
3.5 Determination of sample size 29
3.6 Data collection instruments 30
3.6.1 Reliability test 30
3.6.2 Validity test 30
3.7 Techniques for data analysis 30
CHAPTER FOUR
4.1 Data presentation 32
4.2 Test of hypothesis 41
4.3 Discussion of findings 45
CHAPTER FIVE
SUMMARY OF FINDING, CONCLUSION AND
RECOMMENDATIONS
5.1 Summary of finding 47
5.2 Conclusion 47
5.3 Recommendations 48
References 51
