ASSESSING INVESTIGATIVE ACCOUNTING TECHNIQUES FOR FORENSIC INTERVIEWS
- Project Research
- 1-5 Chapters
- Quantitative
- Simple Percentage
- Abstract : Available
- Table of Content: Available
- Reference Style: Available
- Recommended for : Student Researchers
- NGN 5000
Abstract: ASSESSING INVESTIGATIVE ACCOUNTING TECHNIQUES FOR FORENSIC INTERVIEWS
This study evaluates the effectiveness of investigative accounting techniques utilized in forensic interviews, aiming to identify key methodologies, assess their effectiveness in eliciting accurate information, and identify challenges faced during interviews. Employing a survey research design, this research collected data from 300 forensic accountants and auditors in Lagos, selected due to its high concentration of financial institutions. The sample size was calculated using Taro Yamane's formula for a 95% confidence level and a 5% margin of error. The reliability coefficient score of the survey instrument was 0.86, indicating high reliability. Findings suggest that techniques such as cognitive interviewing and analytical interviewing significantly enhance the accuracy of information obtained. However, challenges like interviewer bias and the complexity of financial information can impede effectiveness. It is recommended that continuous training in advanced interviewing techniques be provided to forensic accountants and that standardized protocols be developed to reduce interviewer bias and improve data reliability.
