Ojaide (2000) submits that there is an alarming increase in the number of fraud and fraudulent activities in
Nigeria emphasizing the visibility of forensic accounting services. Okoye and Akamobi (2009) Owojori and
Asaolu (2009), Izedomin and Mgbame ( 2011), Kasum (2009) have all acknowledge in their separate works, the
increasing incidence of fraud and fraudulent activities in Nigeria and these studies have argued that in Nigeria,
financial fraud is gradually becoming a normal way of life. As Kasum (2009) notes, the perpetuation of financial
irregularities are becoming the specialty of both private and public sector in Nigeria as individual perpetrates
fraud and corrupt practice according to the capacity of their office. Consequently, there is a general expectation
that forensic accounting may be able to stem the tide of financial malfeasance witnessed in most sectors of the
Nigerian economy. However, there has not been adequate emphasis, especially survey evidence on how forensic
accounting can help curb financial crimes beyond the several anecdotal views that abound. Consequently, the
study fills this gap by addressing the following research questions
Ojaide (2000) submits that there is an alarming increase in the number of fraud and fraudulent activities in
Nigeria emphasizing the visibility of forensic accounting services. Okoye and Akamobi (2009) Owojori and
Asaolu (2009), Izedomin and Mgbame ( 2011), Kasum (2009) have all acknowledge in their separate works, the
increasing incidence of fraud and fraudulent activities in Nigeria and these studies have argued that in Nigeria,
financial fraud is gradually becoming a normal way of life. As Kasum (2009) notes, the perpetuation of financial
irregularities are becoming the specialty of both private and public sector in Nigeria as individual perpetrates
fraud and corrupt practice according to the capacity of their office. Consequently, there is a general expectation
that forensic accounting may be able to stem the tide of financial malfeasance witnessed in most sectors of the
Nigerian economy. However, there has not been adequate emphasis, especially survey evidence on how forensic
accounting can help curb financial crimes beyond the several anecdotal views that abound. Consequently, the
study fills this gap by addressing the following research questions
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