EFFECT OF FORENSIC ACCOUNTING TOOLS ON FRAUD PROSECUTION PROCESS IN NIGERIA COURT SYSTEM

Abstract

The study examines the effect of forensic accounting evidence on fraud prosecution processes in Nigeria court system. A survey research design was employed for the study with extensive reliance on primary data obtained through the use of questionnaires administered online to legal professionals. A descriptive and causal (cause-and-effect) research design was adopted while Chi-Square ( X2) test of independence was used for testing the hypotheses formulated on Statistical Package for Social Sciences (SPSS version 23.0). The findings revealed that forensic documentary evidence tools, demonstrative evidence tools, physical evidence tools, and oral evidence tools have a significant influence on the fraud prosecution process in the Nigerian court system. The study recommended that Forensic accounting should be constantly employed by the Nigeria court of law in other to positively enhance fraud prosecution processes in Nigeria court system.

Keywords: Forensic Accounting, fraud prosecution processes, Judicial system.