Challenges of Forensic Accounting Application in Nigeria
With an upsurge in financial accounting fraud in the current economic scenario experienced, financial accounting
fraud detection (FAFD) has become an emerging topic of great importance for academic, research and industries.
The failure of internal auditing system of the organization in identifying the accounting frauds has led to use of
specialized procedures to detect financial accounting fraud, collective known as forensic accounting (Sharma and
Panigrahi 2012).