Publications

Title: Forensic-accounting-and-fraud-detection-evidence-from-manufacturing-industry-in-nigeria
Author(s): Lawal, B.O. Yinusa, S.O. Lawal, B.A. Oyetunji, O.T. Adekoya, A.A.
Year 2020
Publisher: KIU Interdisciplinary Journal of Humanities and Social Sciences
URI: https://publications.kiu.ac.ug/publication-page.php?i=forensic-accounting-and-fraud-detection-evidence-from-manufacturing-industry-in-nigeria
File: PDF
Keywords: Forensic Accounting fraud fraud detection internal control accounting practice manufacturing industry

The increasing demand for forensic accounting is a certain defining feature of most businesses in the world. Forensic accounting occurs from the reason and result of fraud and technical errors invented by humans. It became relevant that forensic accounting is introduced and practiced, and forensic accountant to provide litigation support and investigative accounting. Therefore, this paper critically examined the effect of forensic accounting on fraud detection in the manufacturing industry in Nigeria. This study employed the survey design and data were collected using primary data and this was achieved via a structured questionnaire. The population of the study consists of all the employees of PZ
Nigeria Limited. The target population of the study was the employees in the accounting department of PZ Nigeria Limited. Regression analysis was used to show the relationship between the dependent variable and the independent variable. The study found out there is
a significant effect of forensic accounting on fraud detection. The study, therefore, recommended that industry in the manufacturing industry should build a continuous improvement in the internal control system and ensure effective and efficient internal checks. Also, the company should choose a sound accounting system and effective forensic accounting practices.


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