THE PROSPECT AND CHALLENGES OF DATA ANALYTICS IN FORENSIC ACCOUNTING INVESTIGATIONS
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- Recommended for : Student Researchers
- NGN 3000
Abstract: THE PROSPECT AND CHALLENGES OF DATA ANALYTICS IN FORENSIC ACCOUNTING INVESTIGATIONS
This research explores the prospects and challenges of data analytics in forensic accounting investigations, aiming to understand its potential benefits, the obstacles to its implementation, and its impact on investigative outcomes. The study adopts a survey design, involving 360 forensic accountants and data analysts in Lagos, selected using Taro Yamane's formula. The survey instrument's reliability coefficient score was 0.92, indicating high reliability. Findings suggest that data analytics significantly enhances the capability of forensic accountants to detect and analyze complex fraud patterns, although challenges such as data privacy concerns and the need for advanced technical skills were identified. The study recommends investing in data analytics tools and training forensic accountants in data analytics to fully leverage its benefits in forensic investigations.
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