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Forensic Accounting Investigation Techniques and Successful Prosecution of Corruption Cases in Nigeria

Olukayode Abayomi Sorunke ()

International Journal of Academic Research in Accounting, Finance and Management Sciences, 2018, vol. 8, issue 3, 37-44

Abstract: With the upsurge in the loss of high profile corruption cases by the anti-corruption agencies in Nigeria, resulting from the inability of the prosecutors to come before courts with legally acceptable evidence, the adoption of forensic accounting investigation techniques in corruption investigation and prosecution has become imperative. The objective of this study is to examine the potency of forensic accounting investigation techniques in corruption investigation and prosecution in Nigeria. The survey design was used in the study with sample population consisting of investigators and prosecutors drawn from the four anti-corruption agencies in Nigeria (Economic and Financial crimes commission (EFCC), Independent Corrupt Practices Commission (ICPC), Code of conduct Bureau (CCB) and Police Special Fraud Unit (PSFU). The Yamane’s formular was used in the determination of the sample size. The technique adopted for analysis of returned questionnaires include descriptive and inferential statistical methods, while Kolmogorov-Smirnov test was used to test the only hypothesis formulated for the study. The findings form the study indicates that there is a significant and positive relationship between the adoption of forensic accounting investigation techniques in corruption investigation and successful prosecution of corruption cases in Nigeria. It was therefore recommended that all the anti-corruption agencies in Nigeria should always adopt forensic accounting investigation techniques in all their corruption investigation so as to be able to come up with evidences that will be supportive in prosecution of corruption cases in courts.

Keywords: Forensic accounting; corruption; anti-corruption agencies (search for similar items in EconPapers)
Date: 2018
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