EXAMINING FINANCIAL CRIMES AND THE ROLE OF FORENSIC ACCOUNTING METHODOLOGIES
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Abstract: EXAMINING FINANCIAL CRIMES AND THE ROLE OF FORENSIC ACCOUNTING METHODOLOGIES
This study examines the role of forensic accounting methodologies in addressing financial crimes, with objectives to assess their effectiveness in fraud detection, improving prosecution rates, and recovering misappropriated funds. A survey design was adopted, involving 330 forensic accountants and law enforcement officials in Lagos, derived using Taro Yamane's formula. The survey instrument's reliability coefficient score was 0.90. Findings suggest that forensic accounting methodologies are highly effective in detecting financial crimes, enhancing prosecution success rates, and facilitating the recovery of misappropriated funds. The study recommends that law enforcement agencies integrate forensic accounting methodologies into their investigative processes and provide specialized training to forensic accountants.
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