THE ROLE OF FIDUCIARY ACCOUNTANTS IN LITIGATION SUPPORT
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THE ROLE OF FIDUCIARY ACCOUNTANTS IN LITIGATION SUPPORT
Abstract: Fiduciary accountants play a crucial role in litigation support, providing expert financial analysis and testimony in legal disputes. This study aims to (1) investigate the role of fiduciary accountants in litigation support, (2) assess the effectiveness of their contributions to legal outcomes, and (3) identify challenges faced in this capacity. Utilizing a survey research design, this study collects data from fiduciary accountants with litigation support experience. The sample size of 180 participants was determined using Taro Yamane’s formula, ensuring a representative subset with a 95% confidence level and a 5% margin of error. The case study focuses on a law firm in Lagos specializing in financial disputes. The reliability coefficient score for the survey was 0.88, indicating high reliability. Findings reveal that fiduciary accountants are vital in uncovering financial discrepancies and providing credible evidence in court. The study recommends that fiduciary accountants receive specialized training in forensic accounting and legal procedures to enhance their effectiveness in litigation support.
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