Artificial Intelligence and the Future of Digital Forensic Engagements in Nigeria: Perceptual Evidence from Practitioners and Academics

K.F.A. Ibrahim and Sylvester Onyekachi Ademu
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K.F.A. Ibrahim: Department of Accounting, Faculty of Management Sciences, University of Abuja, Nigeria
Sylvester Onyekachi Ademu: Department of Accounting, Faculty of Management Sciences, University of Abuja, Nigeria

International Journal of Research and Innovation in Applied Science, 2025, vol. 10, issue 4, 156-175

Abstract: This study examined the perceptions of practitioners and academics on the use of artificial intelligence for digital forensic engagements in Nigeria. The study adopted a survey research design. Primary data were gathered through instrumentation and administration of questionnaire on selected respondents from audit firms (practitioners) offering forensic accounting services and university accounting academics in Nigeria. A sample size of 400 (approximated to 1 significant figure) was obtained from the entire population with the aid of Cochran formula and convenience sampling technique. Both descriptive and inferential statistical techniques were employed for data analysis. The formulated hypotheses were tested using structural equation modelling. The findings reveal a positive significant path from perceptual intelligence, cognitive intelligence and decision-making intelligence. The outcome of one-sample t-test conducted also shows no significant difference in the mean perceptions between both practitioners and academics on the relevance of artificial intelligence certification to digital forensic engagements. The study recommends that firms should invest in AI capabilities, ensure forensic accountants are adequately certified for AI usage and regulatory bodies should review laws to foster prudent use of these technologies.

Date: 2025
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