Abstract

http://ssrn.com/abstract=1788822
 
 

Citations (1)



 


 



The Role of Forensic Accounting in Fraud Investigation and Litigation Support


Emma Ik Okoye


Nnamdi Azikiwe University - Department of Accountancy

November 2009

The Nigerian Academic Forum, Vol. 17, No. 1, November 2009

Abstract:     
Forensic accounting is the specialty practice area of accounting that describes engagements that result from actual or anticipated dispute or litigation. It provides an accounting analysis that is sustainable to the court which will form the basis for discussion, debate and ultimately dispute resolution. While certainly ideal for court testimony, in broad terms, 'forensic', is about fact finding and interpretation. The increase in number of fraud and fraudulent activities in Nigeria and around the world has emphasized the need for forensic accounting. Engagements of forensic accountants on criminal matters typically arise as the aftermath of fraud. Fraud examination in forensic accounting is different from that of 'traditional accounting' because the forensic accountant has the intuitive ability to analyze fraud. The aim or this paper is to identify the role of forensic accounting in fraud investigations and litigation support and proffer suggestions that will, hopefully, bring to public awareness the importance of this area of accounting.

Number of Pages in PDF File: 9

Keywords: forensic accounting, fraud investigation, litigation support

Accepted Paper Series





Download This Paper

Date posted: March 24, 2011  

Suggested Citation

Okoye, Emma Ik, The Role of Forensic Accounting in Fraud Investigation and Litigation Support (November 2009). The Nigerian Academic Forum, Vol. 17, No. 1, November 2009. Available at SSRN: http://ssrn.com/abstract=1788822

Contact Information

Emma Ik Okoye (Contact Author)
Nnamdi Azikiwe University - Department of Accountancy ( email )
Awka, Anambra 23400
Nigeria
Feedback to SSRN


Paper statistics
Abstract Views: 4,356
Downloads: 1,205
Download Rank: 8,674
Citations:  1

© 2014 Social Science Electronic Publishing, Inc. All Rights Reserved.  FAQ   Terms of Use   Privacy Policy   Copyright   Contact Us
This page was processed by apollo8 in 0.219 seconds