THE ROLE OF FORENSIC ACCOUNTANTS IN LITIGATION SUPPORT
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Abstract: THE ROLE OF FORENSIC ACCOUNTANTS IN LITIGATION SUPPORT
This study examines the role of forensic accountants in providing litigation support in legal cases involving financial disputes in Lagos. The objectives are to analyze the contributions of forensic accountants to legal cases, assess their impact on case outcomes, and identify the challenges they face. A survey design was employed, gathering data from 200 forensic accountants and legal professionals, derived using Taro Yamane's formula. A detailed case study of a major legal case in Lagos provided comprehensive insights. The reliability coefficient score was 0.88. Findings reveal that forensic accountants play a crucial role in litigation support by providing expert testimony, financial analysis, and evidence collection, significantly impacting case outcomes. However, challenges such as limited access to information, legal constraints, and resistance from opposing parties were noted. Recommendations include enhancing collaboration between forensic accountants and legal teams, improving access to financial records, and integrating forensic accounting practices with litigation support frameworks to ensure fair and accurate case outcomes.
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