An Assessment of the Role of Forensic Accountants in Litigation Support Services (An Explanatory Approach)

24 Pages Posted: 18 Mar 2014

See all articles by Prof. Godwin Emmanuel Oyedokun

Prof. Godwin Emmanuel Oyedokun

Lead City University Ibadan Nigeria ; OGE Professional Services Ltd; Nasarawa State University, Keffi

Date Written: December 8, 2013

Abstract

In this paper, An Assessment of the Role of Forensic Accountants in Litigation Support Services, the evolution of forensic accounting was explained while the need for forensic accounting in an organisation vis a vis the possible litigation services was assessed. Content analysis method was used in getting some information and eliciting responses from professionals in related filed. The limitation of the study was in the area of the population of study as it was based on a professional line of endeavour.

It was revealed that the professional accountancy training alone is not sufficient to tackle the control deficiency and risk of fraudulent activities in an organisation and to be a good expert witness. It was recommended that there is a need for advance training in the area of forensic accounting for any professional performing internal audit/control functions and for sound litigation support.

Keywords: Forensic Accounting, Fraud Examination, Internal Audit, Internal Control, Investigation, Litigation Support

JEL Classification: M41

Suggested Citation

Oyedokun, Godwin Emmanuel, An Assessment of the Role of Forensic Accountants in Litigation Support Services (An Explanatory Approach) (December 8, 2013). Available at SSRN: https://ssrn.com/abstract=2410664 or http://dx.doi.org/10.2139/ssrn.2410664

Godwin Emmanuel Oyedokun (Contact Author)

Lead City University Ibadan Nigeria ( email )

Ibadan
Nigeria
+2348033737184 (Phone)

HOME PAGE: http://www.oyedokungodwin.com

OGE Professional Services Ltd ( email )

2nd Floor, Back Wing, 28, Adeyemi Street, Off LUT
Mushin, Lagos
Nigeria

Nasarawa State University, Keffi ( email )

Department of Accounting
Faculty of Administration
Keffi, Nasarawa 234
Nigeria
+23480833737184 (Phone)

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