Forensic Accounting and Corporate Fraud: Empirical Study from Nigeria.

      Аннотация: This study investigated empirical evidence of forensic accounting and corporate fraud control: in Nigeria. Specifically, the study examined the impact of forensic accounting on financial fraud control and ascertained how forensic accounting enhanced the quality of corporate financial reporting. Also included in the study are the impacts of forensic accounting on the domineering attitude of corporate financial fraud information. It also examined how forensic accounting impacted on management overriding control of corporate financial fraud and the perception of users of financial statements on the role of forensic accounting in enhancing corporate financial fraud control. The study employed cross sectional survey research design method and data were collected from 1,570 respondents selected by multi-stage and purposive sampling procedures. Data for the study was analyzed using descriptive and inferential statistics. Results of the study showed that forensic accounting has a positive impact on financial fraud control, corporate financial fraud information and management internal control system.

Ключевые слова: Accounting, Forensic, Corporate fraud