The Effect of Forensic Accounting Procedures on Corruption Investigations
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- NGN 3000
Abstract: The Effect of Forensic Accounting Procedures on Corruption Investigations
This research investigates the effect of forensic accounting procedures on corruption investigations, with objectives to assess the effectiveness of forensic techniques in detecting corruption, evaluate their impact on legal outcomes, and understand their role in preventing future corruption. The study employs a survey research design, involving 375 respondents from government anti-corruption agencies in Lagos, selected using Taro Yamane's formula. The survey instrument achieved a reliability coefficient score of 0.88. Results show that forensic accounting procedures significantly enhance the detection of corruption, improve legal outcomes by providing robust evidence, and have a preventive effect by deterring potential corrupt activities. The study recommends that anti-corruption agencies incorporate comprehensive forensic accounting training and resources to strengthen their investigative capabilities.
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