Forensic Accounting Investigation Techniques: Any Rationalization?

17 Pages Posted: 5 Feb 2017

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 22, 2016


In any profession, there exist ways of doing things. These are sometimes referred to as methods, skills, and or techniques. Forensic accounting has been recognized as a profession and thereby has some techniques in approaching its engagements in order to ensure its products are admissible in the law court. This study investigates the techniques available in forensic accounting investigation and interrogates the justification for same. This paper explores the overview of forensic accounting investigation and its various available techniques. Methodology used in arriving at the conclusion in this paper is “content analysis”, which is the review of relevant books, journals, and articles on the subject of discussion. Readers of this paper would appreciate the need for forensic accounting professionals to equip themselves with these techniques in order to achieve their forensic engagement objectives.

Keywords: Data Mining, Data Matching, Forensic Investigation, Forensic Accounting Techniques

JEL Classification: M40, M41, M49

Suggested Citation

Oyedokun, Godwin Emmanuel, Forensic Accounting Investigation Techniques: Any Rationalization? (December 22, 2016). Available at SSRN: or

Godwin Emmanuel Oyedokun (Contact Author)

Lead City University Ibadan Nigeria ( email )

+2348033737184 (Phone)


OGE Professional Services Ltd ( email )

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

Nasarawa State University, Keffi ( email )

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

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