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.
ABSTRACT
This study was carried out in some parts of the South Wester...
EXCERPT FROM THE STUDY
Malaria is caused by four different protozoa in the plasmodium genus: either Plasmodium Vivax, wh...
Abstract: THE IMPACT OF COST CONTROL STRATEGIES FOR RETAIL AND E-COMMERCE BUSINESSES
This study investigates the impact of cost control s...
Background to the Study
Mass failure in a course happens when a substantial percentage (about 70%) of s...
Abstract
This course of study is centered on the appraisal of the success and failure of public sector accountability. T...
ABSTRACT
This study was carried out on the effects of contraceptive patronage and risk involvement amon...
ABSTRACT
With the advent of computer age, legislatures have been struggling to redefine the law to fit crimes perpetuated by computer cri...
ABSTRACT
It is observable that in many of the works done on Yoruba proverbs, a common thread runs through them. The emphasis in these wor...
ABSTRACT
Although better known for its sunny skies, Nigeria suffers devastating flooding. This book explores a fasci...
Abstract
The rate of car theft nowadays according to daily crime analysis is on the increase. Manual key locks have prov...