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|a Eiya, Ofiafoh
|e VerfasserIn
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|a Forensic Accounting as a Tool for Fighting Financial Crime in Nigeria
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|a There has been a dramatic increase in financial crime across the globe especially in developing economies. In Nigeria, the print and electronic media is replete with news of the charges brought against suspected persons accused of financial crime and charged to court by the anti-graft agencies being dismissed for lack of credible and sufficient evidence. The paper highlights how forensic accounting can be employed to resolve that challenge. Forensic accounting assignment is more comprehensive in nature than financial audit. Unlike financial audit which aims mainly at uncovering material deviation in financial data and significant variances from acceptable accounting and auditing standards, forensic audit looks beyond the transactions and audit trail to focus on substances of the transaction instead. It was recommended that the relevant anti-graft agencies should consider engaging the services of forensic accountant to enhance conviction of fraud culprits. Keywords: Forensic accounting, financial crime, expert witness and Nigeria
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|a Otalor, John I
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