POLITICAL AND ENVIRONMENTAL FACTORS AS DETERMINANTS OF THE APPLICABILITY OF FORENSIC ACCOUNTING IN NORTHWESTERN STATES OF NIGERIA

Sagir Lawal, Alawiyya Suleiman Ilu and Olasukanmi Musibau Lanre
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Sagir Lawal: Nigeria Police Academy, Postal: Wudil, Kano, https://www.afarng.org/jfafi/
Alawiyya Suleiman Ilu: Kaduna State Polytechnics, Postal: Kaduna, https://www.afarng.org/jfafi/
Olasukanmi Musibau Lanre: Chartered Institute of Taxation of Nigeria, Postal: Lagos, https://www.afarng.org/jfafi/

Journal of Forensic Accounting & Fraud Investigation (JFAFI), 2021, vol. 6, issue 1, 210-229

Abstract: This study examines the environmental and political factors as determinants of the applicability of forensic accounting in North-Western states of Nigeria. The study utilized primary data via the use of questionnaires administered to accountants, internal and external auditors from the seven (7) states of the North-Western geo-political zone of Nigeria. Partial Least Squares (PLS) path modeling using smart PLS3 Statistical Software was employed for the main analysis. The findings of the study indicated that both the political and environmental factors are positively related to the applicability of forensic accounting in the North-Western states of Nigeria. It is recommended that, the accountants should find a way of detecting the complexity of accounting fraud in different states, thereby form the compatibility for the purposes of international judgments in order to increase the effectiveness of forensic theories in governance perspective and engage the 'best' governance policies in practice.

Keywords: Environmental factors; Forensic accounting; Nigeria; Political factors (search for similar items in EconPapers)
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:ris:jfaafi:0041

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Journal of Forensic Accounting & Fraud Investigation (JFAFI) is currently edited by Godwin Emmanuel Oyedokun, Muhammad Akaro Mainoma and Suleiman A. S. Aruwa

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