Forensic Accounting Education and Forensic Accountants’ Performance in Nigeria

Authors

  • Michel Onokpaunu Oghenekaro, PhD Candidate Nnamdi Azikiwe University, Awka
  • Prof. Emma I. OKOYE Nnamdi Azikiwe University, Awka, Nigeria
  • Segun Idowu ADENIYI, PhD Nnamdi Azikiwe University, Awka, Nigeria

Keywords:

Forensic Accounting, Forensic Accountants, Litigation Skills , Expert Witness Skills

Abstract

The study sought to determine the relationship between the teaching of forensic accountants’ skills and forensic accountants’ performance in selected federal universities in South-East and South-South Nigeria. Correlational research design was adopted and purposive sampling technique was used in selecting participants for the study. Structured questionnaire was used for data collection. Data collected were analyzed using Pearson Product Moment Correlation Coefficient statistic with SPSS version 23.0. The study discovered that a positive, high and significant relationship exist between the teaching of litigation and expert witness skills and forensic accountants’ performance. The study concludes that the failure of accounting educators and professionals to develop a unified and robust forensic accounting education curriculum would affect the skill-set of entry level forensic accountants in the world of work. It was recommended among others that universities offering accountancy should develop a stand-alone forensic accounting course at the undergraduate level in order to expose students to forensic skills needed by forensic accountants in determining fraud and corrupt practices in the accounting world.

Author Biographies

Michel Onokpaunu Oghenekaro, PhD Candidate, Nnamdi Azikiwe University, Awka

Doctoral Student, Department of Accountancy

 

Prof. Emma I. OKOYE, Nnamdi Azikiwe University, Awka, Nigeria

Professor, Department of Accountancy 

 

Segun Idowu ADENIYI, PhD, Nnamdi Azikiwe University, Awka, Nigeria

Faculty Member, Nnamdi Azikiwe University, Awka, Nigeria

Published

2020-11-04

How to Cite

Onokpaunu Oghenekaro, M., Okoye, E., & ADENIYI, S. I. . (2020). Forensic Accounting Education and Forensic Accountants’ Performance in Nigeria. International Scholars Journal of Arts and Social Science Research, 3(2), 123–132. Retrieved from https://www.theinterscholar.org/journals/index.php/isjassr/article/view/91

Issue

Section

Articles
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