THE ROLE OF FORENSIC ACCOUNTANTS IN CORPORATE INVESTIGATIONS
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- NGN 3000
Abstract: THE ROLE OF FORENSIC ACCOUNTANTS IN CORPORATE INVESTIGATIONS
This research explores the role of forensic accountants in corporate investigations, focusing on large corporations in Abuja. The study's objectives are to analyze the contributions of forensic accountants to uncovering financial irregularities, assess their impact on corporate governance, and identify the challenges they face. A survey design was utilized, gathering data from 200 forensic accountants and corporate auditors, derived using Taro Yamane's formula. A detailed case study of a prominent corporation in Abuja provided comprehensive insights. The reliability coefficient score was 0.89. Findings reveal that forensic accountants play a crucial role in uncovering financial irregularities and enhancing corporate governance by providing in-depth financial analysis and expert testimony. However, challenges such as limited access to information, legal constraints, and resistance from management were identified. Recommendations include enhancing collaboration between forensic accountants and legal teams, improving access to financial records, and integrating forensic accounting practices with corporate governance frameworks to strengthen overall financial oversight.
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