Abstract: THE CHALLENGES OF FORENSIC ACCOUNTING IN DIVORCE AND MARITAL ASSET DISPUTES
This research examines the challenges of forensic accounting in divorce and marital asset disputes, focusing on identifying common obstacles, assessing the effectiveness of forensic techniques, and understanding their impact on dispute resolutions. A survey research design was employed, involving 310 forensic accountants and family law practitioners in Lagos, selected using Taro Yamane's formula. The survey instrument's reliability coefficient score was 0.86. Findings reveal that forensic accounting plays a crucial role in accurately valuing marital assets and uncovering hidden assets, though challenges such as emotional biases and complex asset structures were identified. The study recommends enhancing collaboration between forensic accountants and family law practitioners and providing specialized training for handling emotionally charged disputes.
Background to the study
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