THE ROLE OF INTERNATIONAL ACCOUNTANTS IN FORENSIC INVESTIGATIONS
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- Recommended for : Student Researchers
- NGN 3000
THE ROLE OF INTERNATIONAL ACCOUNTANTS IN FORENSIC INVESTIGATIONS
ABSTRACT
This research aims to explore (1) the role of international accountants in forensic investigations, (2) the challenges of conducting forensic accounting in different jurisdictions, and (3) the impact of forensic accounting on fraud detection and prevention. A survey research design is employed to gather insights from forensic accountants working internationally. Using Taro Yamane's formula, a sample size of 330 respondents was selected, ensuring a robust and representative sample. The case study is focused on Lagos, Nigeria, a region with a high incidence of financial fraud. The reliability coefficient score of the survey instrument is 0.87, indicating high reliability. Findings reveal that international accountants are crucial in detecting and preventing fraud, despite challenges such as regulatory differences and limited access to financial records. Recommendations include enhancing the training and certification of forensic accountants and developing international frameworks to support cross-border forensic investigations.
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