THE IMPACT OF TECHNOLOGY ON FORENSIC ACCOUNTING PRACTICES
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- NGN 3000
Abstract: The Impact of Technology on Forensic Accounting Practices
This research explores the impact of technology on forensic accounting practices, with objectives centered around evaluating the effectiveness of technological tools in forensic investigations, understanding the challenges associated with technology adoption, and assessing the overall enhancement in forensic accounting outcomes due to technology. A survey was conducted involving 350 forensic accountants and auditors from Lagos, selected using Taro Yamane's formula to ensure representativeness. The reliability coefficient score for the survey instrument was 0.91, demonstrating excellent reliability. The findings indicate that technology significantly enhances the efficiency and accuracy of forensic accounting investigations, although challenges such as high costs and the need for specialized training were noted. It is recommended that forensic accounting firms invest in advanced technological tools and provide regular training to their employees to maximize the benefits of technological advancements.
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