Abstract: THE ROLE OF FORENSIC ACCOUNTANTS IN ASSET TRACING
This research explores the role of forensic accountants in asset tracing, focusing on their effectiveness in identifying hidden assets, supporting legal actions, and facilitating asset recovery. A survey design was used, involving 310 forensic accountants and legal professionals in Lagos, selected using Taro Yamane's formula. The survey instrument achieved a reliability coefficient score of 0.90. Findings indicate that forensic accountants are highly effective in identifying hidden assets, providing critical support in legal actions, and facilitating the recovery of misappropriated assets. The study recommends enhancing collaboration between forensic accountants and legal professionals and investing in advanced training for forensic accountants in asset tracing techniques.
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CHAPTER ONE
INTRODUCTION
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