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Fraud Detection and Forensic Accounting in listed Manufacturing Firms in Nigeria

Author

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  • FASUA, Henry Kehinde

    (Faculty of Management Science, Department of Accounting, University of Benin, Benin City, Edo State, Nigeria)

  • Amodu, Muhammed Abdulasisi

    (Department of Accountancy, Faculty of Social Science, Rufus Giwa Polytechnic, Owo, Ondo State, Nigeria)

  • Adeniran, Taiwo Esther

    (Department of Accountancy, Faculty of Social Science, Rufus Giwa Polytechnic, Owo, Ondo State, Nigeria)

Abstract

This study examines fraud detection and forensic accounting in listed manufacturing firms in Nigeria. Ordinary regressions analysis was used for the analysis of the data and pre-estimation tests were carried out. Data were obtained from the structured questionnaire. The findings of this study showed that all the explanatory variables (ICS, AC and WB) have significant positive relationships with dependent variable (FA) The study concluded that there is significant positive relationship between fraud detection and forensic accounting in listed manufacturing firms in Nigeria and recommends that management of manufacturing firms should establish sound internal controls system, effective audit committee and put in place whistle blowing mechanisms.

Suggested Citation

  • FASUA, Henry Kehinde & Amodu, Muhammed Abdulasisi & Adeniran, Taiwo Esther, 2023. "Fraud Detection and Forensic Accounting in listed Manufacturing Firms in Nigeria," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 7(4), pages 483-495, April.
    • Handle: RePEc:bcp:journl:v:7:y:2023:i:4:p:483-495
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    References listed on IDEAS

    as
    1. Brennan, Niamh & Kelly, John, 2007. "A study of whistleblowing among trainee auditors," The British Accounting Review, Elsevier, vol. 39(1), pages 61-87.
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