Dominic, E. S. and Omoye, A. S. and Odubuasi, A. C. (2024) Characteristics and Skills of Forensic Accountants for Effective Financial Fraud Control in Nigeria. European Journal of Accounting, Auditing and Finance Research, 12 (7). pp. 98-117. ISSN 2053-4086(Print), 2053-4094(Online)
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Abstract
The study examined forensic accountants’ relevant characteristics and financial fraud control and investigated the extent to which traits, characteristics, core skills, and enhanced skills of forensic accountants are effective in fraud control. The study adopted the survey method and placed emphasis on the public and private sectors in Delta and Edo states in the south-south of Nigeria, where potential forensic accountants, academics, and users of forensic accounting services were considered respondents through a well-structured questionnaire. A total of 250 copies of the questionnaire were distributed to these respondents, while 214 copies were successfully retrieved. The successfully retrieved questionnaire was also subjected to a pre-test using Cronbach-Alpha test. The collected data were tested and analyzed using ordinary least squares (OLS) regression, correlation matrix, descriptive statistics, and tables. Based on the outcome of the test and analysis, the traits, core, and enhanced skills of forensic accountants have a significant positive effect on financial fraud control. These traits and core and enhanced skills include analytical proficiency, detail orientation, deductive analysis, strategic thinking, analyzing and interpreting financial statement information, interviewing skills. We recommended among others, that the government approve the practice of forensic accounting in Nigeria to aid government agencies in fighting fraud.
| Item Type: | Article |
|---|---|
| Subjects: | H Social Sciences > H Social Sciences (General) |
| Depositing User: | Professor Mark T. Owen |
| Date Deposited: | 30 Jul 2024 20:10 |
| Last Modified: | 30 Jul 2024 20:10 |
| URI: | https://tudr.org/id/eprint/3231 |
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