THE IMPACT OF FORENSIC ACCOUNTING IN CONTRACT DISPUTES AND BREACH OF CONTRACT CASES
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- NGN 3000
Abstract: THE IMPACT OF FORENSIC ACCOUNTING IN CONTRACT DISPUTES AND BREACH OF CONTRACT CASES
This research assesses the impact of forensic accounting in resolving contract disputes and breach of contract cases, with the objectives of evaluating the effectiveness of forensic accounting in these disputes, assessing the accuracy and reliability of forensic evidence, and identifying the challenges faced by forensic accountants. A survey research design was adopted, with data collected from 330 forensic accountants and legal professionals in Abuja. The sample size was determined using Taro Yamane's formula, ensuring adequate representation. The survey instrument's reliability coefficient score was 0.89. Findings indicate that forensic accounting significantly enhances the resolution of contract disputes by providing accurate and reliable financial evidence, leading to fairer legal outcomes. However, challenges such as limited access to relevant financial data and the complexity of financial transactions pose significant hurdles. Recommendations include the development of standardized procedures for forensic accounting in contract disputes and the promotion of collaborative efforts between legal and accounting professionals to enhance the effectiveness of forensic interventions.
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