AN ASSESSMENT OF INVESTIGATIVE ACCOUNTING PROCEDURES FOR FORENSIC RECONSTRUCTIONS
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- Recommended for : Student Researchers
- NGN 3000
Abstract: AN ASSESSMENT OF INVESTIGATIVE ACCOUNTING PROCEDURES FOR FORENSIC RECONSTRUCTIONS
This research examines the effectiveness of investigative accounting procedures in forensic reconstructions, aiming to identify key methodologies, assess their effectiveness, and identify challenges faced. A survey research design was utilized, gathering data from 300 forensic accountants in Lagos. The sample size was calculated using Taro Yamane's formula, ensuring a representative sample. The reliability coefficient score of the survey was 0.88. Findings indicate that advanced investigative techniques, such as data analytics and digital forensics, significantly enhance the accuracy and reliability of forensic reconstructions. However, challenges such as resource constraints and limited access to cutting-edge technology hinder optimal performance. Recommendations include increasing investment in advanced forensic tools and technologies and promoting continuous professional development to keep forensic accountants abreast of the latest investigative techniques.
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