THE FUTURE OF FORENSIC ACCOUNTING: TRENDS AND INNOVATIONS
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THE FUTURE OF FORENSIC ACCOUNTING: TRENDS AND INNOVATIONS
This research explores the future trends and innovations in forensic accounting. The objectives are to identify emerging technologies in forensic accounting, to analyze the impact of these technologies on forensic accounting practices, and to forecast the future demands and challenges in the field. A survey research design was utilized, as it effectively gathers current and predictive data from professionals actively involved in forensic accounting. Using Taro Yamane's formula, a sample size of 220 respondents was chosen to ensure adequate representation and accuracy. The case study focuses on Abuja, Nigeria, known for its growing financial and technological sectors. The reliability coefficient score for the survey tool was 0.89, indicating a high level of consistency. The findings suggest that advancements in artificial intelligence, blockchain technology, and data analytics are significantly transforming forensic accounting. These innovations are expected to enhance the accuracy and efficiency of forensic investigations. However, the study also identifies potential challenges, including the need for continuous professional development and adaptation to technological changes. It is recommended that forensic accountants should stay abreast of technological advancements and that educational institutions should update their curricula to include these emerging trends.
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