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THE ROLE OF FORENSIC ACCOUNTING IN DISPUTE RESOLUTION AND EXPERT TESTIMONY

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  • Recommended for : Student Researchers
  • NGN 3000

Abstract: THE ROLE OF FORENSIC ACCOUNTING IN DISPUTE RESOLUTION AND EXPERT TESTIMONY

 

This research explores the pivotal role of forensic accounting in dispute resolution and expert testimony, focusing on its impact on legal outcomes and the efficiency of dispute settlements. The objectives are to determine the effectiveness of forensic accounting in resolving disputes, to assess the accuracy and credibility of expert testimonies provided by forensic accountants, and to identify the challenges faced in these processes. A survey research design was chosen, with data collected from 350 forensic accountants and legal practitioners in Abuja, a city known for its legal and economic activities. The sample size was derived using Taro Yamane's formula, ensuring a statistically significant representation. The reliability coefficient score of the survey instrument was found to be 0.88. Findings indicate that forensic accounting significantly enhances the accuracy and reliability of financial information presented in disputes, leading to more informed legal decisions. However, challenges such as limited access to critical data and time constraints hinder optimal performance. Recommendations include the development of standardized protocols for forensic accounting practices in legal contexts and increased collaboration between legal and accounting professionals to streamline dispute resolution processes.





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